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On1December2015,afterFlower’sdraftfinancialstatementsfortheyearto30September2015hadbeenprepared,theaccountantreceivedaletterregardinganaccidentwhichhadtakenplaceon14September2015.

A、USD245,000lossshouldbedisclosedinanote

B、USD275,000lossshouldbedisclosedinanote

C、USD245,000shouldbeexpensedtoprofitorloss

D、USD275,000shouldbeexpensedtoprofitorloss

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答案解析：Theaccidentoccurredbeforethereportingdate.Thecorrecttreatmentwouldhaveincludedexpensingtheuninsuredloss(USD30,000).Theletterprovidesfurtherevidencerelatingtoaconditionthatexistedatthereportingdate.Iti

On20May2016thefinancedirectorofOrajeereportedtotheboardofdirectorsthatthecompany’sfinancialstatementsfortheyearto31March2016reportedaprofitofUSD3,528,650.

A、USD3,198,650

B、USD3,178,650

C、USD3,428,650

D、USD3,528,650

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答案解析：Botheventsoccurredafterthereportingdateandarethereforeclassifiedasnon-adjusting.Thereportedprofitfor2016willthereforenotbeaffectedbythetwoevents.

ThestatementsoffinancialpositionofJurricat30April2015and2014includethefollowing:

A、hangeininventoryInflow;ChangeinpayablesInflow

B、hangeininventoryOutflow;ChangeinpayablesOutflow

C、hangeininventoryInflow;ChangeinpayablesOutflow

D、hangeininventoryOutflow;ChangeinpayablesInflow

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答案解析：Increaseinassetsanddecreaseinliabilitiesbothaffectcashflowsinthesamemanner.Bothwillbecashoutflows.

On6March2015,therewasafireinTingle’sfactory.TingleincurredUSD125,000inrepairingthedamage.AsTinglehadinsurancecover,USD125,000wasreportedasareceivableinthedraftfinancialstatementsfortheyearto30April201

A、Onlyadisclosurenoteisrequired

B、OnlyanexpenseofUSD112,500shouldberecognised

C、OnlyareceivableforUSD12,500shouldberecognised

D、othanexpenseofUSD112,500andareceivableforUSD12,500shouldberecognized

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答案解析：Informationreceivedfromtheinsurancecompanyrelatestoconditionsatthereportingdate,theinformationisthereforeanadjustingevent.AsonlyUSD12,500isnowreceivablethereisanexpenseofUSD112,500toberecognisedinprof

ThefollowinginformationwasextractedfromthestatementsoffinancialpositionofAbacusat31December2015and31December2014:

A、USD25,000outflow

B、USD15,000outflow

C、USD15,000inflow

D、USD25,000inflow

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答案解析：Increaseininventory=USD20,000outflowIncreaseinreceivables=USD35,000outflowIncreaseinpayables=USD40,000inflowNeteffect=USD15,000outflow

Greenfinchhasanoperatingprofitwhichexceedsthenetcashinflowfromoperatingactivities.

A、Tradepayablesincreased

B、Inventorydecreased

C、Prepaymentsdecreased

D、Tradereceivablesincreased

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答案解析：Anincreaseintradereceivablesmeansthatsomeofthesalesintheyearwerenotrealisedascashduringtheyear.Theotherthreechangeswouldhavecausedtheoppositeeffect.

Adraftstatementofcashflowscontainsthefollowingcalculationofnetcashinflowfromoperatingactivities:

A、1and3

B、1and4

C、2and3

D、2and4

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APMprovidesthefollowingnoteproperty,plantandequipmentinitsstatementoffinancialposition:

A、USD10,000

B、USD12,000

C、USD13,000

D、USD15,000

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答案解析：Additions=USD15,000cashoutflowCashinflowfromdisposal=USD3,000(gain)+USD2,000(carryingamount)=USD5,000Netcashoutflow=USD15,000-USD5,000=USD10,000

Anextractfromastatementofcashflowspreparedbyatraineeaccountantisshownbelow:

A、1and3

B、1and4

C、2and3

D、2and4

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On7November2015therewasafireinthewarehouseofYorkfab,inwhichinventoryvaluedatUSD120,000wasdestroyed.Thisrepresented30%ofthecompany’sinventory.Underthetermsoftheinsurancecontract,theinsurancecompanyhass

A、Statementofprofitorloss:USDnil;Disclosureinthenotes:None

B、Statementofprofitorloss:USDnil;Disclosureinthenotes:AlossofUSD90,000

C、Statementofprofitorloss:USD120,000;Disclosureinthenotes:AreceivableofUSD30,000

D、Statementofprofitorloss:USD90,000loss;Disclosureinthenotes:None

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答案解析：Asthefireoccurredafterthereportingdate,itconcernsconditionswhichdidnotexistatthereportingdate.As30%ofinventorywouldbeconsideredmaterial(butnotaffectthegoingconcernbasisofpreparationofthefinancialstate