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Whichofthefollowingcorrectlydefines‘equity’accordingtotheIASB’sConceptualFramework?

A、quityisaresourcecontrolledbyanentityasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity.

B、quityisapresentobligationoftheentityarisingfrompastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofresourcesembodyingecnomicbenefit.

C、quityisincreasesineconomicbenefitsduringtheaccountingperiodintheformofinflowsorenhancementsofassetsordecreasesofliabilities.

D、quityistheresidualinterestintheassetsoftheentityafterdeductingallitsliabilities.

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答案解析：Aisanasset,Bisaliability,andCistheincomeaccordingtotheConceptualframework.

Plumsteadhad4millionequitysharesinissuethroughouttheyearended31March20X7.On30September20X7itmadea1for4bonusissue.Profitaftertaxfortheyearended31March20X8was$3.6million,outofwhichanequitydividendof20cp

A、20X8:72c;20X7:87.5c

B、20X8:52c;20X7:56c

C、20X8:80c;20X7:87.5c

D、20X8:72c;20X7:56c

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答案解析：Shares‘000B/f4,000Bonusissue1,0005,000EPS=3.6/5=72cEPS20X7=70c×4,000/5,000=56c

Whichofthefollowingstatementsis/areTURE?

A、1and3only

B、2only

C、2and3only

D、3only

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答案解析：TheIFRSAdvisoryCouncilisaforumfortheIASBtoconsultwiththeoutsideworld.TheIASBproducesIFRSsandisoverseenbytheIFRSFoundation.

WhatistheroleoftheIASB?

A、ormulateinternationalfinancialreportingstandards

B、Overseethestandardsettingandregulatoryprocess

C、ontroltheaccountancyprofession

D、Reviewdefectiveaccounts

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答案解析：TheroleoftheIASBistodevelopandpublishinternationalfinancialreportingstandards.

Whichoneofthefollowingwouldbeanerrorofprinciple?

A、Plantandmachinerypurchasedwasdebitedtothepurchasesaccount

B、Plantandmachinerypurchasedwascreditedtoanon-currentassetsaccount.

C、Plantandmachinerypurchasedwasdebitedtotheequipmentaccount.

D、Plantandmachinerypurchasedwascreditedtotheequipmentaccount.

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答案解析：Thishasdebitedanon-currentassettocostofsaleswhichisanerrorofprincipleasithasbrokentheprinciplesofaccounting–iethatnon-currentassetsshouldbecapitalised.

WhichONEofthefollowingstatementscorrectlydescribeshowInternationalFinancialReportingStandards(IFRSs)shouldbeused?

A、Toensurehighethicalstandardsaremaintainedbyfinancialreportingprofessionalsinternationally

B、Toprovideexamplesofbestfinancialreportingpracticefornationalbodieswhodeveloptheirownrequirements

C、Topreventnationalbodiesfromdevelopingtheirownfinancialreportingstandards

D、Tofacilitatetheenforcementofasinglesetofglobalfinancialreportingstandards

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答案解析：OneofthewaysIFRSsareusedisasaninternationalbenchmarkforthosecountrieswhichdeveloptheirownrequirements.

WhichbodyisresponsibleforissuingInternationalFinancialReportingStandards?

A、IFRSAdvisoryCouncil

B、IFRSInterpretationsCommittee

C、TheUnitedNations

D、InternationalAccountingStandardsBoard

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答案解析：TheInternationalAccountingStandardsBoardisresponsibleforissuingIFRSs.

WhoissuesIFRS-InternationalFinancialReportingStandards?

A、Thestockexchange

B、TheIFRSAdvisoryCommittee

C、Thegovernment

D、TheInternationalAccountingStandardsBoard

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答案解析：TheroleoftheIASBistodevelopandpublishInternationalFinancialReportingStandards.

TheIASB’sConceptualFrameworkforFinancialReportingidentifiescharacteristicswhichmakefinancialinformationfaithfullyrepresentwhatitpurportstorepresent.

A、1and2

B、2and4

C、2and3

D、1and4

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答案解析：CompletenessandneutralityaretwocharacteristicsgivenintheConceptualframework.Goingconcernistheunderlyingassumptionandaccrualsisnotastatedcharacteristic.

At30September20X2thetrialbalanceofCavernincludesthefollowingbalances:

A、Sharecapital37,500;Sharepremium11,250

B、Sharecapital40,000;Sharepremium4,000

C、Sharecapital37,500;Sharepremium4,000

D、Sharecapital40,000;Sharepremium11,250

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答案解析：SharecapitalSharepremium$’000$’000Balance30SeptemberX2(250mshares)50,00015,000Rightsissue:Sharecapital(50m×20c)(10,000)Sharepremium(50m×22c)–(11,000)Balance30SeptemberX1(200mshares)40,0004,000