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16 Which of the following statements about accounting concepts and conventions are correct

？

(1) The entity concept requires that a business is treated as being separate from its owners.

(2) The use of historical cost accounting tends to understate assets and profit when prices are rising.

(3) The prudence concept means that the lowest possible values should be applied to income and assets and the

highest possible values to expenses and liabilities.

(4) The money measurement concept means that only assets capable of being reliably measured in monetary terms

can be included in the balance sheet of a business.

A 1 and 2

B 2 and 3

C 3 and 4

D 1 and 4

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更多“16 Which of the following stat…”相关的问题

第1题

There are no entries in your primary domain controllers security log.Which of the foll

A.Which of the following choices best explain this situation？()

B.Your maximum log file size is too small

C.No security violations have occurred

D.Event auditing is not turned on

E.The security log has been turned off

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第2题

Germane has a number of relationships with other companies.In which of the following relat

Germane has a number of relationships with other companies.

In which of the following relationships is Germane necessarily the parent company？

(i) Foll has 50,000 non-voting and 100,000 voting equity shares in issue with each share receiving the same dividend. Germane owns all of Foll’s non-voting shares and 40,000 of its voting shares

(ii) Kipp has 1 million equity shares in issue of which Germane owns 40%. Germane also owns $800,000 out of $1 million 8% convertible loan notes issued by Kipp. These loan notes may be converted on the basis of 40 equity shares for each $100 of loan note, or they may be redeemed in cash at the option of the holder

(iii) Germane owns 49% of the equity shares in Polly and 52% of its non-redeemable preference shares. As a result of these investments, Germane receives variable returns from Polly and has the ability to affect these returns through its power over Polly

A.(i) only

B.(i) and (ii) only

C.(ii) and (iii) only

D.All three

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第3题

In America, which of the following is NOT the requirement for the students wanting to

get their driver's license？

A. They must be 16 years old.

B. They should go to have their driver's test.

C. They must reach the proper age to drive.

D. They ought to do well in their driver's course.

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第4题

Carti Ltd is a Beijing company which trades in light bulbs. In December 2014, Carti Ltd pu

rchased light bulbs for RMB100,000 (excluding value added tax (VAT)) and a VAT special invoice was obtained. Carti Ltd exported the light bulbs to Europe for RMB150,000. The export VAT refund rate for light bulbs is 16%.

What is the amount of the value added tax (VAT) refund which Carti Ltd can receive？

A.RMB16,000

B.RMB24,000

C.RMB8,000

D.RMB500

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第5题

In certain circumstances an individual is automatically not resident in the UK.Which of th

In certain circumstances an individual is automatically not resident in the UK.

Which of the following two individuals, if either, is automatically not resident in the UK for the tax year 2015–16？

Eric, who has never previously been resident in the UK. In the tax year 2015–16, he was in the UK for 40 days.

Fran, who was resident in the UK for the two tax years prior to the tax year 2015–16. In the tax year 2015–16, she was in the UK for 18 days.

A.Eric only

B.Fran only

C.Both Eric and Fran

D.Neither Eric nor Fran

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第6题

16 Which of the following events between the balance sheet date and the date the financial

statements are

authorised for issue must be adjusted in the financial statements？

1 Declaration of equity dividends.

2 Decline in market value of investments.

3 The announcement of changes in tax rates.

4 The announcement of a major restructuring.

A 1

A 1 only

B 2 and 4

C 3 only

D None of them

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第7题

16Which of the following statements about the cost of quality are true？ A.the cost of qual

16 Which of the following statements about the cost of quality are true？

A. the cost of quality is the expense of nonconformance to requirements and specifications.

B. the cost of quality are mostly the direct responsibility of workers who are manufacturing the product. C. quality control programs should be implemented when the cost of quality are deemed affordable by management.

D. A and B.

E. A and C

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第8题

At 1 April 2014, Tilly owned a property with a carrying amount of $800,000 which had a rem

aining estimated life of 16 years. The property had not been revalued. On 1 October 2014, Tilly decided to sell the property and correctly classified it as being ‘held-for-sale’. A property agent reported that the property’s fair value less costs to sell at 1 October 2014 was expected to be $790,500 which had not changed at 31 March 2015.

What should be the carrying amount of the property in Tilly’s statement of financial position as at 31 March 2015？

A.$775,000

B.$790,500

C.$765,000

D.$750,000

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第9题

Eva’s income tax liability and class 4 national insurance contributions （NIC) for the tax

Eva’s income tax liability and class 4 national insurance contributions (NIC) for the tax year 2015–16 are ￡4,840. Her income tax liability and class 4 NICs for the tax year 2014–15 were ￡6,360.

What is the lowest amount to which Eva could make a claim to reduce each of her payments on account for the tax year 2015–16 without being charged interest？

A.￡4,840

B.￡0

C.￡3,180

D.￡2,420

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第10题

Assume that the corporation tax rates for the financial year 2004 apply throughout.（b) Exp

Assume that the corporation tax rates for the financial year 2004 apply throughout.

(b) Explain the corporation tax (CT) and value added tax (VAT) issues that Irroy should be aware of, if she

proceeds with her proposal for the Irish subsidiary, Green Limited. Your answer should clearly identify those

factors which will determine whether or not Green Limited is considered UK resident or Irish resident and

the tax implications of each alternative situation.

You need not repeat points that are common to each situation. (16 marks)

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第11题

Curiosity is not only a possible motivation, it is also a great help in your learning lang

uages. Remember that a language is not 11 a grammatical system. It is the 12 of a certain culture of different cultures. It is no good 13 strings of words and lists of grammatical rules 14 you know as much as possible about the background of the language, so that you can understand the ideas conveyed and the references made, as well as the inferences which can 15 the information clearly given. So learn as much as you can about the different cultures which 16 English-watch television programs, listen to the radio, try to obtain 17 and magazines written by native speakers, look at advertisements, and, above all, read-not textbooks, 18 novels, poems and plays. They will show you how a language is 19 used. The English language is a living form. of expression which derives much of its 20 from the context, and much of its effect from a whole network of extra-linguistic knowledge.

11．A. just B. even C. so D. that

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