【单选题】Each of the following events occurred after the reporting date of 31 March 2015, but before the financial statements were authorised for issue. Which would be treated as a NON-adjusting event under IA...
A.
A public announcement in April 2015 of a formal plan to discontinue an operation which had been approved by the board in February 2015
B.
The settlement of an insurance claim for a loss sustained in December 2014
C.
Evidence that $20,000 of goods which were listed as part of the inventory in the statement of financial position as at 31 March 2015 had been stolen
D.
A sale of goods in April 2015 which had been held in inventory at 31 March 2015. The sale was made at a price below its carrying amount at 31 March 2015
【单选题】在图示平面机构中,滑块 B 可在水平滑道内运动,套管 H 可在导杆 OC 上自由滑动。已知: P = 60 kN , Q = 50 kN , OA = L 1 = 25 cm , AB = L 2 = 20 cm , b =16 cm , 不计各构件自重及各接触处摩擦。试用虚位移原理求机构在图示位置 (OC 水平 ) 平衡时,套管 H 的位 置 x 为 。
【单选题】At 31 March 2015, Jasim had shareholders’ funds (equity) of $200,000 and debt of $100,000. Which of the following transactions would increase Jasim’s gearing compared to what it would have been had th...
A.
During the year a property was revalued upwards by $20,000
B.
A bonus issue of equity shares of 1 for 4 was made during the year using other components of equity
C.
A provision for estimated damages was reduced during the year from $21,000 to $15,000 based on the most recent legal advice
D.
An asset with a fair value of $25,000 was acquired under a finance lease on 31 March 2015
【单选题】In a review of its provisions for the year ended 31 March 2015, Cumla’s assistant accountant has suggested the following accounting treatments: (i) Making a provision for a constructive obligation of ...