21 Which of the following items must be disclosed in a company’s published financial statements?1 Authorised share capital2 Movements in reserves3 Finance costs4 Movements in non-current assetsA 1, 2 and 3 onlyB 1, 2 and 4 onlyC 2, 3 and 4 onlyD All four

题目

21 Which of the following items must be disclosed in a company’s published financial statements?

1 Authorised share capital

2 Movements in reserves

3 Finance costs

4 Movements in non-current assets

A 1, 2 and 3 only

B 1, 2 and 4 only

C 2, 3 and 4 only

D All four items

参考答案和解析

正确答案：D

更多“21 Which of the following items must be disclosed in a company’s published financial statements?1 Authorised share capital2 Movements in reserves3 Finance costs4 Movements in non-current assetsA 1, 2 and 3 onlyB 1, 2 and 4 onlyC 2, 3 and 4 onlyD All four ”相关问题

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22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?1 Unrealised revaluation gains.2 Dividends paid.3 Proceeds of equity share issue.4 Profit for the period.A 2, 3 and 4 onlyB 1, 3 and 4 onlyC All four itemsD 1, 2 and 4 only

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第2题

5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimatesand errors in these financial statements?1 The reasons for the change.2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.3 An estimate of the effect of the change on future periods, where possible.A 1 and 2 onlyB 1 and 3 onlyC 2 and 3 onlyD All three items

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第3题

9 Which of the following items must be disclosed in a company’s published financial statements (including notes)if material, according to IAS1 Presentation of financial statements?1 Finance costs.2 Staff costs.3 Depreciation and amortisation expense.4 Movements on share capital.A 1 and 3 onlyB 1, 2 and 4 onlyC 2, 3 and 4 onlyD All four items

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第4题

10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturingcompany, according to IAS2 Inventories?1 Carriage inwards.2 Carriage outwards.3 Depreciation of factory plant.4 Accounts department costs relating to wages for production employees.A All four itemsB 2 and 3 onlyC 1, 3 and 4 onlyD 1 and 4 only

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第5题

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.Which of the following factors could account for the shortfall?1 Sales were lower than expected.2 The opening inventories had been overstated.3 The closing inventories of the business were higher than the opening inventories.4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases withthe cost of the goods.A All four factorsB 1, 2 and 4 onlyC 2 onlyD 3 and 4 only

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第6题

19 Which of the following statements about intangible assets in company financial statements are correct accordingto international accounting standards?1 Internally generated goodwill should not be capitalised.2 Purchased goodwill should normally be amortised through the income statement.3 Development expenditure must be capitalised if certain conditions are met.A 1 and 3 onlyB 1 and 2 onlyC 2 and 3 onlyD All three statements are correct

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第7题

21 Which of the following statements about contingent assets and contingent liabilities are correct?1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle itwill be required, with no provision being made.3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settleit will be required.4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment orreceipt is remote.A 1 and 4 onlyB 2 and 3 onlyC 2, 3 and 4D 1, 2 and 4

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21 Which of the following items must be disclosed in a company’s published financial statements?1 Authorised share capital2 Movements in reserves3 Finance costs4 Movements in non-current assetsA 1, 2 and 3 onlyB 1, 2 and 4 onlyC 2, 3 and 4 onlyD All four

题目

参考答案和解析

更多“21 Which of the following items must be disclosed in a company’s published financial statements?1 Authorised share capital2 Movements in reserves3 Finance costs4 Movements in non-current assetsA 1, 2 and 3 onlyB 1, 2 and 4 onlyC 2, 3 and 4 onlyD All four ”相关问题

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