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

latra Co is required to dismantle the drilling equipment at the end of its five-year licence. This has an estimated cost of $30m on 30 September 20X9. Kalatra Co’s cost of capital is 8% per annum and $1 in five years’ time has a present value of 68 cents.

What is the provision which Kalatra Co would report in its statement of financial position as at 30 September 20X5 in respect of its oil operations？

A、$32,400,000

B、$22,032,000

C、$20,400,000

D、$1,632,000

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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

On 1 October 20X4, Hoy Co had $2·5 million of equity share capital （shares of 50 cents

On 1 October 20X4, Hoy Co had $2·5 million of equity share capital (shares of 50 cents each)in issue. No new shares were issued during the year ended 30 September 20X5, but on that date there were outstanding share options which had a dilutive effect equivalent to issuing 1·2 million shares for no consideration. Hoy’s profit after tax for the year ended 30 September 20X5 was $1,550,000.

In accordance with IAS 33 Earnings Per Share, what is Hoy’s diluted earnings per share for the year ended 30 September 20X5？

A、$0·25

B、$0·41

C、$0·31

D、$0·42

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第3题

On 1 October 20X4, Pyramid Co acquired 80% of Square Co’s 9 million equity shares. At

the date of acquisition,Square Co had an item of plant which had a fair value of $3m in excess of its carrying amount. At the date of acquisition it had a useful life of five years. Pyramid Co’s policy is to value non-controlling interests at fair value at the date of acquisition. For this purpose, Square Co’s shares had a value of $3·50 each at that date. In the year ended 30 September 20X5, Square Co reported a profit of $8m.

At what amount should the non-controlling interests in Square Co be valued in the consolidated statement of financial position of the Pyramid group as at 30 September 20X5？

A、$26,680,000

B、$7,900,000

C、$7,780,000

D、$12,220,000

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第4题

A企业20X4年度利润总为1600万元。(1)确认20X4年度所得税费用，并将本年度所得税费用转入“本年利润"科目:(2)将净利润的转入“利润分配一未分配利润”科目。要求:对以上两项业务作出账务处理

A企业20X4年度利润总为1600万元。（1)确认20X4年度所得税费用，并将本年度所得税费用转入“本年利润"科目:（2)将净利润的转入“利润分配一未分配利润”科目。要求:对以上两项业务作出账务处理

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第5题

20X3年12月31日，嘉瑞公司“长期借款”账户贷方余额520000元，其中的200000元将于20X4年7月1 日到期。嘉瑞公司20X3年12月31 日的资产负债表中，“长期借款”项目的“期末余额”应为320000 元。（)

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第6题

某企业对材料采用计划成本法核算。20X4年3月1日，结存材料的计划成本为50万元，材料成本差异贷方余额为1万元;本月入库材料的计划成本为100万元，材料成本差异借方发生额为2.5万元;本月发出材料的计划成本为80万元。该企业20X4年3月31日结存材料的实际成本为（)万元。

A、70

B、70.7

C、71.7

D、69.3

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第7题

英译汉：The People's Republic of China （PRC), founded on October 1, 1949, covers an a

英译汉：The People's Republic of China (PRC), founded on October 1, 1949, covers an area of 9.6 million square kilometers.

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第8题

As requested _____ your E－mail of October 1, we are sending you _____ the required qu

As requested _____ your E-mail of October 1, we are sending you _____ the required quotation sheet.

A. in, herewith

B. for, herewith

C. for, in

D. on, herewith

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第9题

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A.913

B.734

C.696

D.217

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第10题

Halloween is celebrated on____.

A.October 31st

B.November 5th

C.March 1 7th

D.December 25th

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