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Whichofthefollowingstatementsconcerningtherevaluationofproperty,plantandequipmentiscorrect?

A、Ifanyassetisrevaluedallassetsmustberevalued

B、Revaluedassetsmustberevaluedannually

C、Revaluationsmustbecarriedoutbyanindependentvaluer

D、airvaluemaybeestimatedifamarketvaluecannotbedetermined

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答案解析：Onlyassetsinthesameclassarerequiredtoberevalued.RevaluationsshouldbesufficientlyregularbutfrequencyisnotstipulatedinIAS16.Thereisnorequirementforvaluationstobeundertakenindependently(thoughthiswillbed

Barasold10itemsofmerchandisewithalistpriceofUSD100eachtoacustomeronnormalcredittermsof30daysinterest-freecredit.Baraoffersa20%tradediscountonallsuchsales.10daysafterthesalethecustomerpaidBaraUSD750,wh

A、USD710

B、USD750

C、USD760

D、USD800

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答案解析：Revenuemeasurementtakesintoaccounttradediscounts(andvolumerebates).BaraexpectedtoreceiveUSD800ofwhichUSD40isnotaneconomicbenefittoBara(thesalestax).Thepromptpaymentdiscountallowedtothecustomerisanexpe

AtwhatamountisarevaluedassetincludedinthestatementoffinancialpositioninaccordancewithIAS16?

A、airvalue

B、Marketvalue

C、Replacementvalue

D、Revaluedamount

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答案解析：Revaluedamountisthefairvalueatthedateoftherevaluationlessanysubsequentaccumulateddepreciation(andimpairmentlosses).

IAS38providesexamplesofresearchanddevelopmentactivities,forexample:

A、1,2and3only

B、1,2and4only

C、1,3and4only

D、2,3and4only

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Inwhatcircumstanceshouldstraight-lineamortisationbeappliedtoanintangibleasset?

A、Ifapatternofconsumptioncannotbedeterminedreliably

B、Ifitsresidualvalueisassumedtobezero

C、Iftheamortisationexpensewillbeincludedinthecarryingamountofanotherasset

D、Ifitsusefullifedependsontheusefullifeofotherassetswhichareamortisedordepreciatedonastraight-linebasis

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答案解析：Residualvalue(ifany)willaffecttheamounttobeamortisedbutnotthemethod.Theusefullifeofotherassetsmayaffecttheusefullifeanintangibleassetbutnottheamortisationmethodappliedtoit.Whetherornottheamountamortis

IAS16“Property,PlantandEquipment”definesanumberoftermswiththemeaningspecified.Forexample,“theamountatwhichanassetisrecognisedafterdeductinganyaccumulateddepreciation…”.

A、arryingamount

B、epreciableamount

C、Recoverableamount

D、Residualvalue

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On1January2015AmcoacquiredabuildingforUSD1,000,000.At31December2015managementmadethefollowingassessmentsaboutthebuildingasatthatdate:

A、arryingamount:USD1,300,000DepreciationchargeUSDNil

B、arryingamount:USD1,300,000DepreciationchargeUSD20,000

C、arryingamount:USD1,272,500DepreciationchargeUSD27,500

D、arryingamount:USD1,267,500DepreciationchargeUSD32,500

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答案解析：Thecarryingamountwillbefairvalueasatthereportingdate.Thedepreciationchargewillbebasedoncarryingamountinthefirstyear(i.e.cost).

WhichONEofthefollowingstatementsconcerningtheaccountingtreatmentofresearchanddevelopmentexpenditureistrue,accordingtoIAS38“IntangibleAssets”?

A、evelopmentcostswhichhavebeenrecognisedasanassetmustbeamortisedoveraperiodnotexceedingfiveyears.

B、xpenditureondevelopmentprojectsthathasbeencapitalisedmustbeamortisedonastraight-linebasis.

C、Todecidewhetherdevelopmentcostsqualifyforassetrecognition,itisnecessarytoconsideronlytechnicalfeasibilityandcommercialviability.

D、Researchexpenditure,otherthancapitalexpenditureonresearchfacilities,shouldberecognisedasanexpenseintheperiodinwhichitisincurred.

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答案解析：IAS38doesnotspecifyanyperiodofamortisationsonotA.Otherbasesarepermitted(e.g.unitofproduction)sonotB.Additionalcriteriamustbeconsidered(e.g.adequatefinanceandmanagement’sintentions)sonotC.

Towhichsourceofrevenueshouldthepercentageofcompletionmethodbeapplied?

A、Saleofgoods

B、Renderingofservices

C、Interest

D、Royalties

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Whichoneofthefollowingconditionsmustbemetforrevenuefromthesaleofgoodstoberecognised?

A、Theamountofrevenueisfixed

B、llassociatedcostshavebeenincurred

C、Itiscertainthatthegoodswillbepaidfor

D、Significantrisksandrewardsofownershiphavebeentransferred

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答案解析：Revenuedoesnothavetobefixedtobe“measuredreliably”.Costsmustalsobemeasuredreliablybutmaystillbetobeincurred.Economicbenefits(paymentfromcustomer)mustbeprobableratherthanguaranteed.