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WhichbodyhassoleresponsibilityandauthoritytoissueanInternationalFinancialReportingStandard?

A、theInternationalFinancialReportingStandardsFoundation

B、theInternationalFinancialReportingStandardsInterpretationsCommittee

C、theInternationalAccountingStandardsBoard

D、theIFRSAdvisoryCouncil

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ThetrialbalanceofBishopsgatedoesnotbalance.Thebookkeeperhasenteredthedifferenceinasuspenseaccount,andthendiscoversseveralerrors.Bishopsgatedoesnotmaintaincontrolaccounts.

A、ebitKCheckeUSD25;DebitSuspensea/cUSD27;CreditKChessUSD52

B、ebitKChessUSD52;CreditKCheckeUSD25;CreditSuspensea/cUSD27

C、ebitKCheckeUSD25;DebitKChessUSD52;CreditSuspensea/cUSD77

D、ebitSuspensea/cUSD77;CreditKCheckeUSD25;CreditKChessUSD52

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答案解析：KChess’sa/chasnotyetbeencredited(AorD).KChecker’sa/cshouldnothavebeencreditedthereforedebit.

WhichbodyprovidesguidanceonfinancialreportingissuesthatarenospecificallyaddressinIFRS?

A、theInternationalFinancialReportingStandardsFoundation

B、theInternationalFinancialReportingStandardsInterpretationsCommittee

C、theInternationalAccountingStandardsBoard

D、theIFRSAdvisoryCouncil

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ThetrialbalanceofBishopsgatedoesnotbalance.Thebookkeeperhasenteredthedifferenceinasuspenseaccount,andthendiscoversseveralerrors.Bishopsgatedoesnotmaintaincontrolaccounts.

A、ebitDiscountsallowedUSD176;CreditSuspensea/cUSD176

B、ebitSuspensea/cUSD176;CreditDiscountsallowedUSD176

C、ebitDiscountsreceivedUSD97;DebitDiscountsallowed79;CreditSuspensea/cUSD176

D、ebitSuspensea/cUSD176;CreditDiscountsallowed79;CreditDiscountsreceivedUSD97

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答案解析：Reversalofincorrectpostingtodiscountsreceived.

ThetrialbalanceofBishopsgatedoesnotbalance.Thebookkeeperhasenteredthedifferenceinasuspenseaccount,andthendiscoversseveralerrors.Bishopsgatedoesnotmaintaincontrolaccounts.

A、ebitCara/cUSD1,666;CreditSalesa/cUSD1,666

B、ebitCara/cUSD1,666;CreditSuspensea/cUSD1,666

C、ebitCara/cUSD1,666;DebitSalesa/cUSD1,666;CreditSuspensea/cUSD3,332

D、ebitCara/cUSD1,666;DebitSuspensea/cUSD1,666;CreditSalesa/cUSD3,332

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答案解析：Thisissimplyamis-postingoftherightamounttothewronga/csohasnobearingonthesuspensea/c.Tutorialnote:Asthereisnomentionofthecreditsideoftheentryitshouldbeassumedthatithasbeencorrectlypostedtopayables/cash

Thefollowinginformationrelatestoabusinessfortheyearended30June:

A、USD15,000

B、USD21,000

C、USD30,000

D、USD45,000

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答案解析：USD000Openinginventory33Purchases132Closinginventory(balfig)(21)——Costofsales(USD180,000*80/100)144——

Thefollowinginformationrelatestoawholesalebusiness:

A、Revenue:USD87,000;Inventory:USD33,500

B、Revenue:USD87,000;Inventory:USD33,900

C、Revenue:USD91,000;Inventory:USD30,500

D、Revenue:USD91,000;Inventory:USD30,700

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答案解析：USDRevenuePerquestion95,000Less:Goodsnotsold(USD8,000*50%)(4,000)———91,000———InventoryPerquestion27,500Add:Goodsnotsold(USD4,000*100/125)3,200———30,700———

Whichoneofthefollowingistheresponsibilityofanauditcommittee?

A、Tomonitortheintegrityofthefinancialstatements

B、Topresentabalancedandunderstandableassessmentofthecompany’sposition

C、Tomaintainasoundsystemofinternalcontrol(includingriskmanagement)

D、Toensurethatadequateaccountingrecordsarekeptforthepreparationoffinancialstatements

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答案解析：Anauditcommittee’sresponsibilitiesfulfilamonitoringandreviewfunction.Theotherresponsibilitiesarethoseoftheboardofthedirectors.

WhatistheobjectiveoftheInternationalAccountingStandardsBoard?

A、ToharmoniseInternationalFinancialReportingStandardswithnationalaccountingstandards

B、Tocreateaccountingstandardswhichmeettheneedsofemergingeconomies

C、Todevelop,inthepublicinterest,asinglesetofhighquality,understandableglobalaccountingstandards

D、Toprovideaforumforparticipationbyotherinterestedpartiesthatrequiretransparentandcomparableinformation

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答案解析：ItistheIFRSAdvisoryCouncilwhichprovidesaforumandtheotherobjectivesareratheraby-productoftheIASB’smainobjective.(AlthoughIASBtakesaccountoftheneedsofemergingeconomies–itisnotaspecificobjectivetomeetsuc

Youareprovidedwiththefollowinginformationrelatingtoabusiness:

A、USD343,000

B、USD349,000

C、USD355,000

D、USD361,000

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答案解析：Receivablescontrola/cUSD000USD000Balanceb/d120Cash361Creditsales(balfig)343Irrecoverabledebts12Discountsallowed6Balancec/d84————463463————USD000Creditsales343Cashsales18——Totalsales361——