题目内容
（请给出正确答案）
Line of balance charts are used most frequently in:
A.Engineering
B.Marketing
C.Manufacturing
D.Accounting
E.Contracts and procurement
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更多“Line of balance charts are use…”相关的问题
A.Networks.
B.Time phased events.
C.Calendar integrated activities.
D.A and C only.
E.B and C only.
93 The most common types of schedules are Gantt charts, milestone charts, line of balance, and: A. Networks.
B. Time phased events.
C. Calendar integrated activities.
D. A and C only.
E. B and C only.
用小型开放模型预测，在下列每个事件时，贸易余额、实际汇率和名义汇率会发生什么变动。
a．消费者对未来的信心下降引起消费者消费更少而储蓄增加；
b．引进丰田的新型生产线使消费者对外国汽车的偏好大于本国汽车；
c．引进自动取款机减少了货币需求。
Use the model of the small open economy to predict what would happen to the trade balance, the real exchange rate, and the nominal exchange rate in response to each of the following events.
a．A fall in consumer confidence about the future induces consumers to spend less and save more.
b．The introduction of a stylish line of Toyotas makes some consumers prefer foreign cars over domestic ears.
c．The introduction of automatic teller machines reduces the demand for money.
The following trial balance relates to Sandown at 30 September 2009:
The following notes are relevant:
(i) Sandown’s revenue includes $16 million for goods sold to Pending on 1 October 2008. The terms of the sale are that Sandown will incur ongoing service and support costs of $1·2 million per annum for three years after the sale. Sandown normally makes a gross profit of 40% on such servicing and support work. Ignore the time value of money.
(ii) Administrative expenses include an equity dividend of 4·8 cents per share paid during the year.
(iii) The 5% convertible loan note was issued for proceeds of $20 million on 1 October 2007. It has an effective interest rate of 8% due to the value of its conversion option.
(iv) During the year Sandown sold an available-for-sale investment for $11 million. At the date of sale it had a
carrying amount of $8·8 million and had originally cost $7 million. Sandown has recorded the disposal of the
investment. The remaining available-for-sale investments (the $26·5 million in the trial balance) have a fair value of $29 million at 30 September 2009. The other reserve in the trial balance represents the net increase in the value of the available-for-sale investments as at 1 October 2008. Ignore deferred tax on these transactions.
(v) The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2008. The directors have estimated the provision for income tax for the year ended 30 September 2009 at $16·2 million. At 30 September 2009 the carrying amounts of Sandown’s net assets were $13 million in excess of their tax base. The income tax rate of Sandown is 30%.
(vi) Non-current assets:
The freehold property has a land element of $13 million. The building element is being depreciated on a
straight-line basis.
Plant and equipment is depreciated at 40% per annum using the reducing balance method.
Sandown’s brand in the trial balance relates to a product line that received bad publicity during the year which led to falling sales revenues. An impairment review was conducted on 1 April 2009 which concluded that, based on estimated future sales, the brand had a value in use of $12 million and a remaining life of only three years.
However, on the same date as the impairment review, Sandown received an offer to purchase the brand for
$15 million. Prior to the impairment review, it was being depreciated using the straight-line method over a
10-year life.
No depreciation/amortisation has yet been charged on any non-current asset for the year ended 30 September
2009. Depreciation, amortisation and impairment charges are all charged to cost of sales.
Required:
(a) Prepare the statement of comprehensive income for Sandown for the year ended 30 September 2009.
(13 marks)
(b) Prepare the statement of financial position of Sandown as at 30 September 2009. (12 marks)
Notes to the financial statements are not required.
A statement of changes in equity is not required.
Which of the following statements is not true of a trial balance？______.
A．A trial balance is a list of balances of ledger accounts worked out periodically.
B．A trial balance can detect an omission in the recording of the accounting data.
C．A trial balance provides an accuracy check by showing whether or not total debits equal total credits.
D．If total debits do not equal total credits in a trial balance, accounting error has occurred somewhere in journalizing or posting.
