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Balance sheet
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考题
Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.()
此题为判断题(对，错)。
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During the closing process, some balance sheet accounts are closed and end the period with a zero balance.()
此题为判断题(对，错)。
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During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. ( )
A、average methodB、LIFO methodC、FIFO methodD、can not tell without more information
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In which section of the balance sheet would Treasury Stock be reported?()
A、Fixed assetsB、Long-term liabilitiesC、Stockholders' equityD、Intangible assets
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Which of the following financial statements reports information as of a specific date? ()
A. income statementB. statement of owner's equityC. statement of cash flowsD. balance sheet
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(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRSincluding the provision in the opening IFRS balance sheet. (4 marks)
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(b) Prepare the balance sheet of York at 31 October 2006, using International Financial Reporting Standards,discussing the nature of the accounting treatments selected, the adjustments made and the values placedon the items in the balance sheet. (20 marks)
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20 Which of the following events occurring after the balance sheet date are classified as adjusting, if material?1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.2 A valuation of land and buildings providing evidence of an impairment in value at the year end.3 The issue of shares and loan notes.4 The insolvency of a customer with a balance outstanding at the year end.A 1 and 3B 2 and 4C 2 and 3D 1 and 4
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24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityinterest?A $32,000B $16,000C $10,000D $24,000
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5 Which of the following events after the balance sheet date would normally qualify as adjusting events accordingto IAS 10 Events after the balance sheet date?1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.2 A decline in the market value of investments.3 The declaration of an ordinary dividend.4 The determination of the cost of assets purchased before the balance sheet date.A 1, 3, and 4B 1 and 2 onlyC 2 and 3 onlyD 1 and 4 only
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(c) Briefly describe the principal audit work to be performed in respect of the carrying amount of the followingitems in the balance sheet:(i) development expenditure on the Fox model; (3 marks)
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You are an audit manager responsible for providing hot reviews on selected audit clients within your firm of CharteredCertified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows totalassets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary ofissues for your review:‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a valueof $25,000. The only audit evidence we have requested and obtained is a management representation stating thefollowing:(1) that the amount is owed to Pulp Co from Jarvis Co,(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and(3) that the balance is likely to be received six months after Pulp Co’s year end.The receivable was also outstanding at the last year end when an identical management representation was provided,and our working papers noted that because the balance was immaterial no further work was considered necessary.No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firmand we have verified that Pulp Co does not own any shares in Jarvis Co.’Required:(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co asat 31 January 2008:(i) Comment on the matters you should consider. (5 marks)
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The balance sheet is divided into ______ sections: ______.A．two.., assets and liabilitiesB．two.., incomes and expendituresC．three.., assets, liabilities and owner's equityD．three.., incomes, expenditures, and equity
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The task of an auditor is to certify that the accounts and balance sheet show ______.A．an accurate statement of income and expenditureB．that the figures stated are accurate and correctC．a true and fair view of the businessD．that the reserves are enough
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The main liability on a bank balance sheet is ______.A．depositsB．capital and reservesC．loans and overdraftsD．cash
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Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error.()
A.net income is understatedB.net income is overstatedC.merchandise inventory reported on the balance sheet is overstatedD.cost of merchandise sold is understated
考题
During a period of falling prices, which of the following inventory s generally results in the lowest balance sheet amount for inventory. ()
A.can not tell without more inationB.averageC.LIFOD.FIFO
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The income statement is prepared from ().
A.the income statement columns of the work sheetB.the adjusted trial balanceC.either the adjusted trial balance or the income statement columns of the work sheetD.both the adjusted trial balance and the income statement columns of the work sheet
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听力原文：M: Can you tell me something about a balance sheet?W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.Q: Which of the following is not a section of a balance sheet?(15)A．Profit and JossB．Owner's equity.C．LiabilitiesD．Assets.
考题
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.(46)A．profitB．capitalC．incomeD．cash
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"Balance Sheet" means the statement on which a bank's assets and liabilities are listed.A．RightB．WrongC．Doesn't say
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What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?A．He simply adds all the amounts together.B．He puts the assets and liabilities on the balance sheet objectively.C．He makes restatement if the value of money depreciates.D．He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.
考题
What is the short-coming of the concept?A．The accountant has to restate the assets and liabilities on the balance sheet.B．It is difficult to compare the balance sheets of different companies.C．The balance sheet can not reflect the precise worth of the assets and liabilities.D．Another company will not decide whether to buy the piece of land.
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On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )A. Uncollectible accounts expense for the yearB. total of the accounts receivables written-off during the yearC. total estimated uncollectible accounts as of the end of the yearD. sum of all accounts that are past due.
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The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.()
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The book value of a fixed asset reported on the balance sheet represents its market value on that date.()
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名词解释题Balance sheet
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