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On31March2016,DTreceivedanorderfromanewcustomer,XX,forgoodswithasalesvalueofUSD900,000.XXenclosedadepositwiththeorderofUSD90,000.

A、1and4

B、2and5

C、3and4

D、3and5

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答案解析：Thecriteriaforrevenuerecognitionhavenotyetbeenmetsotheadvancedpaymentshouldberecognisedasacurrentliability.

On1January2015acompanypurchasedsomeplant.Theinvoiceshowed:

A、USD48,000

B、USD48,400

C、USD50,600

D、USD51,400

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答案解析：48,000+400+2,200=USD50,600

At31December2015CutieownedabuildingthathadcostUSD800,000on1January2006.Itwasbeingdepreciatedat2%peryear.

A、epreciationchargeforyearending31December2016:USD25,000;Revaluationsurplusasat31December2015:USD200,000

B、epreciationchargeforyearending31December2016:USD25,000;Revaluationsurplusasat31December2015:USD360,000

C、epreciationchargeforyearending31December2016:USD20,000;Revaluationsurplusasat31December2015:USD20,000

D、epreciationchargeforyearending31December2016:USD20,000;Revaluationsurplusasat31December2015:USD360,000

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答案解析：Depreciation:1/40*1,000,000=USD25,000Revaluation:1,000,000–(800,000–2%*10*800,000)=USD360,000

Groomerstookdeliveryofamachineon1May2015.Theinvoiceshowsthefollowing:

A、USD124,760

B、USD126,010

C、USD129,760

D、USD132,160

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答案解析：Purchasecost(124,760)+deliverycosts(1,250)+installationcosts(3,750)=USD129,760.Tutorialnote:Themaintenancecostsarearevenueexpensewhichwillbechargedtoprofitorlossonatime-apportionedbasis(e.g.iftherepor

WhichTWOofthefollowingstatementsregardingtheaccrualsbasisarecorrect?

A、1and3

B、1and4

C、2and3

D、2and4

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答案解析：Theaccrualsbasisconcernsthetimingofrecordingoftransactions.Atransaction(e.g.asale)isrecognisedwhenitoccurs(i.e.recordedintheperiodtowhichitrelates)andnotwhencashisreceived.So(1)and(3)arecorrect.(2)isi

LPreceivedanordertosupplyacustomerwith10,000unitsofproductAeverymonthfortwoyears.ThecustomerhadnegotiatedalowpriceofUSD200per1,000unitsandagreedtopayUSD12,000inadvanceeverysixmonths.

A、RevenueUSD6,000;StatementoffinancialpositionUSD36,000tradereceivable

B、RevenueUSD6,000;StatementoffinancialpositionUSD6,000currentliability

C、RevenueUSD12,000;StatementoffinancialpositionUSD36,000tradereceivable

D、RevenueUSD12,000;StatementoffinancialpositionNoeffect

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答案解析：Onlyrevenueforthreemonthsshouldberecognised;theadvancepaymentforthesecondthreemonthsispresentedincurrentliabilities.

Duringtheyear,Clonaddemadeaprofitonthesaleofamachineandrecognisedasurplusontherevaluationofabuilding.

A、oththeprofitandthesurplusarerecognisedgains

B、oththeprofitandthesurplusarerealisedgains

C、Onlythesaleofthemachineisarecognisedgain

D、Onlytheincreaseinvalueofthebuildingisarecognisedgain

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答案解析：Theprofitonthesaleisarealisedgainrecognisedinthestatementofprofitorloss.Therevaluationsurplusisanunrealisedgainthatisrecognisedinothercomprehensiveincome.

Resolownsthreepropertieswhicharerevaluedateachreportingdate.Relevantinformationon30November2015isasfollows:

A、USD254,000

B、USD294,000

C、USD299,000

D、USD339,000

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答案解析：ThecarryingamountofthefactoryisUSD100,000lessthanitsmarketvalue.USD40,000ofthislossmustberecognisedagainstthepreviouslyrecognisedrevaluationsurplusofUSD40,000(i.e.theamountrelatingtothefactory).Thebal

WhichofthefollowingshouldberecognisedasanassetunderIAS16“Property,PlantandEquipment”?

A、Thecostofrepaintingabuilding

B、Thereplacementofbrokenwindowsinabuilding

C、Thepurchaseofacarbyacardealerforre-sale

D、Legalfeesincurredonthepurchaseofabuilding

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答案解析：A,B&Careexamplesofrevenueexpenditure.OnlycapitalexpenditurecanberecognisedasanassetunderIAS16(i.e.toacquirephysicalassets).

OCsignedacontracttoprovideofficecleaningservicestoPQforoneyearfrom1October2015forUSD500permonth.

A、USDnil

B、USD300

C、USD3,000profit

D、USD6,000profit

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答案解析：USD500revenuepermonthfor6months=USD3,000