考试题目来于：华医网题库助手（http://www.gongxuke.net/）
Whichofthefollowingmaterialeventsoccurringaftertheendofthereportingperiodareadjustingevents?
A、1and2
B、2and3
C、3and4
D、1and4
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答案解析：Salesproceedsatlessthancostofinventoryprovideevidencethatinventoryshouldbewrittendown.Recoveryofadebtwrittenoffmeansthatitwasnotbadandsoshouldbeinstated.Thesubsidiaryexistedattheyearendanditssubsequen
Anentityisrequiredtomeasureaprovisionatthebestestimateoftheamountrequiredtosettletheobligationatthereportingdate.
A、Onewhichweightsallpossibleoutcomesaccordingtotheirprobabilities
B、Themid-pointofadiscreterangeofpossiblevalues
C、Theindividualmostlikelyoutcome
D、namounthigherorlowerthantheindividualmostlikelyoutcomeifotherpossibleoutcomesaremostlyhigherorlower
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答案解析：Thisexpectedvalueisthebestestimateforalargepopulationofitems(e.g.warranties).Themid-pointwouldonlybesuitableforacontinuousrangeofpossibleoutcomeswhereeachoutcomeisequallylikely(i.e.asanapproximationto
Whichofthefollowingstatementsregardingtheequitymethodofaccountingistrue?
A、Neitherstatement
B、Statement1only
C、Statement2only
D、othstatements
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答案解析：Aninvestmentinanassociateisonlycarriedatcostinitially.(Thereafterthecarryingamountisincreasedordecreasedtorecognisetheinvestor’sshareinprofitorlosspost-acquisition.)
Xhasa40%shareholdingineachofthefollowingthreecompanies:
A、PandRonly
B、QandRonly
C、PandQonly
D、P,QandR
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答案解析：XhascontroloverbothP(throughcontroloverdirectors)andR(throughpoweroveroperatingandfinancialpolicies).XonlyhassignificantinfluenceoverQwhichwouldthereforebeanassociateofXnotasubsidiary.
WhichoneofthefollowingwouldbeclassifiedunderinvestingactivitiesinastatementofcashflowspreparedinaccordancewithIAS7?
A、Repaymentofaloanmadetoanothercompany
B、Repaymentofaloanfromabank
C、Proceedsfromanewissueofshares
D、ividendpaymentstoshareholders
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答案解析：Dividendspaidarefinancing(oroperating).Repaymentofabankloanandproceedsfromashareissuearefinancingcashflows.
Whichofthefollowingitemsmightappearinacompany’scashflowstatement?
A、1,2and3only
B、1,2and4only
C、1,3and4only
D、2,3and4only
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Whichofthefollowingitemsmightappearinacompany’sstatementofcashflows?
A、1and3
B、2and4
C、1and4
D、2and3
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答案解析：Theproposingofdividendsandissuingofbonussharesarenotcashflowtransactions.
DuringtheyearSubwayinvoicedUSD200,000toitsparentcompanyfortransfersofgoodsininventory.Transfersweremadeata25%mark-up.Attheendoftheyeartheparentstillheld60%ofthegoodsininventory.
A、USD16,000
B、USD24,000
C、USD30,000
D、USD40,000
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答案解析：60%*(25/125*USD200,000)=USD24,000
WhichofthefollowingdefinesaprovisioninaccordancewithIAS37?
A、liabilityofuncertaintimingoramount
B、possibleobligationarisingfrompasteventsthatisofuncertaintimingoramount
C、nadjustmenttothecarryingamountofassets
D、presentobligationwhichisnotrecognised
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答案解析：AnallowancewhichadjuststhecarryingamountofanassetisnotaprovisionwithinthemeaningofIAS37.Theotherstatementsconcerncontingentliabilities.
Acompanyhasincurredthefollowingcostsinoperatingapilotplantforthemanufactureofanewproduct:
A、1,2and3only
B、1,2and4only
C、1,3and4only
D、2,3and4only
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答案解析：Stafftrainingcostscanneverberecognisedasanintangibleasset(asthecontrolcriteriaarenotmet).