On 1 October 20X4, Kalatra Co commenced drilling for oil from an undersea oilfield. Ka

第1题

On 1 October 20X4, Flash Co acquired an item of plant under a five－year lease agreemen

On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreement. The plant had a cash purchase cost of $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years.

What is the current liability for the leased plant in Flash Co’s statement of financial position as at 30 September 20X5？

A、$19,300,000

B、$4,070,000

C、$5,000,000

D、$3,850,000

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第2题

When is payment due？A．On October 1B．On October 15C．On October 24D．On November 15

When is payment due？

A．On October 1

B．On October 15

C．On October 24

D．On November 15

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第3题

When will be the party held？A．On October the 6thB．On September the 6thC．On September the 1

When will be the party held？

A．On October the 6th

B．On September the 6th

C．On September the 16th

D．On October the 16th

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第4题

20X4年12月1日，小企业持有30000美元，月初的即期汇率为1美元=6.1369元人民币。2014年12月15日，小企业将10000美元到中国银行兑换为人民币，银行当日的美元买入价为1美元=6.0456元人民币，中间价为1美元=6.1152元人民币。2014年12月31日的即期汇率为1美元=6.1190元人民币。假定小企业的记账本位币为人民币，外币交易采用交易日的即期汇率折算。该企业卖出该笔美元时应确认的汇兑损失为()元。

A.913

B.734

C.696

D.217

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第5题

A．It's October 1,2002.B．It's cloudy today.C．It's in China.D．It's half past six.

A．It's October 1,2002.

B．It's cloudy today.

C．It's in China.

D．It's half past six.

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第6题

Delivery of goods has been made to the buyer on 8 October. The relevant documents were presented in

order, including a CMR (卡车运单) dated 15 days prior to delivery. The Documentary Credit state that payment is to be effected 30 days after shipment. On which date will payment be made？ (There are no bank holidays and Saturdays and Sundays are not banking days.)

(1)( ) Friday 22 October

(2)( ) Monday 25 October

(3)( ) Friday 5 November

(4)( ) Monday 8 November

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第7题

某上市公司20X4年度财务报告于20X5年2月5日编制完成,注册会计师签署审计报告的日期为20X5年3月12日,经董事会批准财务报告对外公布的日期为4月2日,实际对外公布的日期为4月10日,但在此期间又发生了重大事项并在财务报表中作了调整,经调整或说明后的财务报告再经董事会批准报出的日期为20X5年4月20日,实际报出的日期为20X5年4月28日,股东大会召开日期为5月5日,则资产负债表日后事项所涵盖的期间为()。

A.20X5年1月1日至20X5年4月28日

B.20X5年1月1日至20X5年4月20日

C.20X5年1月1日至20X5年4月2日

D.20X5年1月1日至20X5年5月5日

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第8题

On October 1, 2000, ABC Co. Ltd. loaned XYZ Store $300 000, receiving in exchange a nine-m

onth, 12% note receivable. ABC ends its fiscal year on December 31, and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from XYZ during 2001 will amount to______.

A．$9 000

B．$18 000

C．$27 000

D．$36 000

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第9题

A credit was issued by ABC Bank Limited on 01-10-2008 and was confirmed by XYZ Bank Limited. The cre

dit was "30 days after sight" available with the confirming bank by acceptance. On presentation of the documents to the confirming bank on 01-11-2008, the confirming bank communicated its acceptance to the beneficiary on the same day and forwardered the documents to the issuing bank. The issuing bank communicated its acceptance on 05-11-2008.

Which one is the correct maturity date under the presentation？

(1)( ) 31st October 2008.

(2)( ) 1st December 2008.

(3)( ) 5th December 2008.

(4)( ) None.

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第10题

From: Pat Shimizu [agent@tripfinder.com] To: Maya O'Brien [otamaya@linkweb.com] Subject: F

From: Pat Shimizu [agent@tripfinder.com]

To: Maya O'Brien [otamaya@linkweb.com]

Subject: Flights

Date: August 17

Dear Ms. O'Brien,

Thank you for inquiring about our flights to Morocco. I've checked with various airlines, and these are the discount flight schedules that are available with a departure on October 8 and a return flight on October 22. All of the prices are for a ticket in economy class. Please let me know if you're interested in booking any of the flights at this time. In order to do so, I'll need your full name, date of birth, and passport number. Don't hesitate to contact me again with questions about any of the flights. I look forward to hearing from you.

Sincerely,

Pat Shimizu

Trip Finders Travel

Search Results

October 8 - 22

Montreal: Pierre Trudeau International Airport (YUL)

Marrakech: Manera Airport (RAK)

French Airlines Flight 273

Monday October 8 4:30 P.M. Depart Montreal (YUL) Tuesday October 9 9:20 A.M. Arrive Marrakech (RAK) Duration: 11 hours, 15 minutes Lay over in New York (JFK)

Monday October 22 11:10 A.M. Depart Marrakech (RAK) Monday October 22 6:35 P.M. Arrive Montreal (YUL) Duration: 12 hours, 25 minutes Lay over in Casablanca (CMN)

$986

Air Morocco Flight 110

Monday October 8 1:40 P.M. Depart Montreal (YUL) Tuesday October 9 9:20 A.M. Arrive Marrakech (RAK) Duration: 14 hours, 20 minutes Lay over in New York (JFK) and Casablanca (CMN)

Monday October 22 10:00 A.M. Depart Marrakech (RAK) Monday October 22 6:35 P.M. Arrive Montreal (YUL) Duration: 13 hours, 35 minutes Lay over in Casablanca (CMN)

$1,003

Gateway Air Flight 143

Monday October 8 8:05 P.M. Depart Montreal (YUL) Tuesday October 9 12:30 P.M. Arrive Marrakech (RAK) Duration: 11 hours, 25 minutes Lay over in Paris (CDG) and Casablanca (CMN)

Monday October 22 8:45 A.M. Depart Marrakech (RAK) Monday October 22 7:45 P.M. Arrive Montreal (YUL) Duration: 16 hours Lay over in London (LHR)

$1,117

What can be inferred from Ms. Shimizu's e-mail？

A．Ms. O'Brien has asked about flights to Morocco.

B．Ms. O'Brien is traveling to Morocco on business.

C．Ms. O'Brien has already booked a hotel reservation.

D．Ms. O'Brien will use frequent flyer miles to pay for her flight.

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第11题

甲公司为某大型机械制造企业，20×1年至20×4年发生以下交易或事项：20×1年12月31日购入一栋管理

甲公司为某大型机械制造企业，20×1年至20×4年发生以下交易或事项：

20×1年12月31日购入一栋管理用办公大楼，实际取得成本为3000万元。该办公楼预计使用年限为20年，预计净残值为零，采用年限平均法计提折旧。

因公司迁址，20×4年6月30日甲公司与乙公司签订租赁协议。该协议约定：甲公司将上述办公楼租赁给乙公司，租赁期开始日为协议签订日，租期2年，年租金l50万元，每半年支付一次。当日，甲公司收到乙公司交来的租金75万元。租赁协议签订日该办公楼的公允价值为2800万元。

甲公司对投资性房地产采用公允价值模式进行后续计量。20×4年12月31日，该办公楼的公允价值为2200万元。

20X5年1月5日，甲公司与乙公司达成协议，将该办公室大楼以3000万元的价格转让给乙公司，乙公司已用银行存款支付，相关转让手续也已达成。

要求：根据上述资料，不考虑其他因素

(1)编制20X1年购入办公楼的会计分录;

(2)编制办公楼自用期间每个月计提折旧的会计分录;

(3)编制20X4年6月30日，将自用的办公楼转换为以公允价值计量的投资性房地产的会计分录;

(4)编制20X4年6月30日收到办公楼半年租金以及每月确认租金收入的会计分录;

(5)编制20X4年12月31日，对投资性房地产进行期末计量的会计分录;

(6)编制20X5年1月5日，处置投资性房地产的会计分录;

(7)计算上述交易或事项对甲公司20×4年度营业利润的影响金额。

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