注冊(cè)會(huì)計(jì)師考試英語(yǔ)加試參考試題及答案(編輯修改稿)
2024-10-10 12:34 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 ts turnover ratio The dividend yield on W‘s mon stock for 1999 is ： A. 5% B. % C. % D. % (7) the data about Accounts receivable of Newton Company for 1999 as follows： Accounts receivable 12/31/1999 $150000 Allowance for uncollectible accounts 12/31/1999 5000(credit) Bad debt expenses for the year 2020 During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700， What was the amount of accounts receivable written off as bad debts during 1999： A. $1200 B. $1800 C. $2200 D. $2400 (8) Which one of the following items would likely increase earnings per share (EPS) of a corporation？ A. Declaration of a stock dividend； B. Declaration of a stock split； C. Purchase treasury stock； D. A reduction in the amount of cash dividends paid； E. None of above； (9) The primary purpose for using an inventory flow assumption is to： A. Parallel the physical flow of units merchandise； B. Offset against revenue an appropriate cost of goods sold； C. Minimize ine taxes； D. Maximize the reported amount of ine. (10) Delta pany sold a plant assets that originally had cost of $50000 for $22020 cash. If Delta pany correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been： A. $28000； B. $23000 C. $33000； D. $27000； E. Some other amount 6. Bonds payable issue and recording interest expenses.(15%) The ABC Company sold $600000 of its %， 12 years bonds on April 1， 2020， at 106. The semiannual interest payment dates are April 1 and October 1. The effective interest rate is approximately %. The pany‘s fiscal year ends December 31. Required： Prepare journal entries to record： (1) The issue of the bonds on April 1， 2020 (2) The first interest payment on October 1， 2020 (3) The Amortization of premium or discount and interest expenses on December 31， 2020. 7. Statement of Cash Flows (14%) The ine of the ZY Company for 1999 was $260000. Additional data available relative to activities for the year are given below： A. Depreciation expenses for the year，
公司管理相關(guān)推薦
鄂ICP備17016276號(hào)-1