问题 ：A sole trader fixes his prices to achieve a gross profit percentage on sales revenue of 40%. All his sales are for cash. He suspects ...
2015-08-26 11:08问题 ：Which of the following assertions about statement of cash flows is/are correct? A. A statement of cash flows prepared using the direc ...
2015-08-26 11:08问题 ：Which of the following is the correct definition of an adjusting event after the reporting period? A. An event that occurs between th ...
2015-08-26 11:08问题：Which of the following should be disclosed in the note to the financial statements for tangible non-current assets? A. The market valu ...
2015-08-26 11:08问题 ：Which of these statements about limited liability companies is/are correct? A company might make a bonus issue of shares to raise fun ...
2015-08-26 11:08问题 ：A trial balance extracted from a sole traders records failed to agree, and a suspense account was opened for the difference. Which TW ...
2015-08-26 11:08问题 ：The debit side of a trial balance totals $50 more than the credit side. Which one of the following could this be due to? A. a purchas ...
2015-08-26 11:08问题 ：In preparing a companys bank reconciliation statement at March 20X3, the following items are causing the difference between the cash ...
2015-08-26 11:08问题：A receivables ledger control account had a closing balance of $8,500. It contained a contra to the payables ledger of $400, but this h ...
2015-08-26 11:08问题：Doggard Co is a business that sells second hand cars. If a car develops a fault within 30 days of the sale, Doggard Co will repair it ...
2015-08-26 11:08问题 ：At 1 July 20X3 a limited liability company had an allowance for receivables of $83,000. During the year ended 30 June 20X4 debts tota ...
2015-08-26 10:08Busters draft accounts for the year to 31 October 20X5 report a loss of $1,486. When he prepared the accounts, Buster did not include an acc ...
2015-08-26 10:08问题 ：According to IAS 38 Intangible assets, which of the following statements about research and development expenditure are correct? Rese ...
2015-08-26 10:08问题 ：What is the purpose of charging depreciation in accounts? A. To account for the wearing-out of the asset over its life B. To ensure t ...
2015-08-26 10:08问题 ：Which one of the following statements about the use of a continuous inventory system is INCORRECT? A. Both the FIFO and average cost ...
2015-08-26 10:08问题 ：W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last ...
2015-08-26 10:08问题 ：Which one of the following can the accounting equation can be rewritten as? A. Assets + profit - drawings - liabilities = closing cap ...
2015-08-26 10:08问题 ：Hull Co has guaranteed the overdraft of an associated company which has recently gone into liquidation. The directors refuse to inclu ...
2015-08-25 10:08问题 ：Review assignments involve many of the same procedures as audit assignments. Which of the following procedures would not normally be ...
2015-08-25 10:08问题 ：Which of the following tests is most likely to detect an unrecorded liability? A. Checking from purchase orders to suppliers invoices ...
2015-08-25 10:08问题 ：You are the auditor of Fintry, a listed company for the year ended 31 December 20X2. The recoverability of receivables had been a con ...
2015-08-25 10:08问题 ：Which of the following audit techniques is not an analytical procedure? A. Trend analysis. B. Reasonableness testing. C. Examining re ...
2015-08-25 10:08问题 ：A material fraud was discovered at Conner, a limited liability company, shortly after the auditor had presented an unmodified audit o ...
2015-08-25 10:08问题 ：What is a Statement of Circumstances and when should it be produced? A. List of all internal control weaknesses identified by the aud ...
2015-08-25 10:08高顿网校小编分享给大家一下真题模拟，助大家在9月的考试一臂之力。 1 Which of the following are substantive tests used in the context of extern ...
2015-08-24 11:08问题 ：The abolition of barriers to entry in the various sectors of the financial services industries has led to the creation of financial c ...
2015-08-24 11:08问题 ：A company wants to secure minimum earnings on deposits of $10 million it will be making in four months time (mid-December) for an inv ...
2015-08-24 11:08问题 ：Assume that it is now 30 June. KYT Inc is a company located in the USA that has a contract to purchase goods from Japan in two months ...
2015-08-24 11:08问题 ：Mondax Inc is a multinational company operating in a number of different industrial sectors. Which of the following is an argument in ...
2015-08-24 11:08问题 ：The directors of Moony Inc have recently received a report from a consultant recommending that the company should take steps to secur ...
2015-08-24 11:08
