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[主观题]

24 What figure should appear in the consolidated balance sheet of the J group as at 31 Dec

ember 2004 for minority

interest?

A $32,000

B $16,000

C $10,000

D $24,000

答案
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更多“24 What figure should appear in the consolidated balance sheet of the J group as at 31 Dec”相关的问题

第1题

What is the 'biggest city in the world? That is, (21) city has the largest population? Thi

What is the 'biggest city in the world? That is, (21) city has the largest population? This seems like (22) question to answer, but actually it isn't.

It's actually rather difficult to say which cities (23) the largest. There are two reasons for this difficulty. First of all, it isn't easy to determine a city's boundaries, that is, where a city ends. Nowadays, nearly all cities have a large (24) area around them. So when we talk about the population of a city, we often mean the population of the whole metropolitan area around the city. That means that it's difficult to determine what the population of a city is because it's difficult to define what a city is.

The second reason that it is difficult to 25 the population of different cities is this: it is almost impossible to get (26) about the population of all cities for the same year. For example, we might get an estimate of New York's population in 1979 and an (27) of Mexico City's population in 1981. So we real ly can't compare the numbers because the information is for (28) different years. And the population of cities changes rather quickly, especially in some cases. For example, the population of Jakarta, Indonesia, may increase by 5% each year, so the population figure will change rather quickly.

So we can say that these are our two (29) for comparing the populations of cities: one, it's difficult to determine the (30) of a city, and two, it is difficult to get accurate information.

21. A. what

B. which

C. where

D. how

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第2题

What is the 'biggest city in the world? That is,【21】city has the largest population? This
seems like【22】question to answer, but actually it isn't.

It's actually rather difficult to say which cities【23】the largest. There are two reasons for this difficulty. First of all, it isn't easy to determine a city's boundaries, that is, where a city ends. Nowadays, nearly all cities have a large【24】area around them. So when we talk about the population of a city, we often mean the population of the whole metropolitan area around the city. That means that it's difficult to determine what the population of a city is because it's difficult to define what a city is.

The second reason that it is difficult to【25】the population of different cities is this: it is almost impossible to get【26】about the population of all cities for the same year. For example, we might get an estimate of New York's population in 1979 and an【27】of Mexico City's population in 1981. So we real ly can't compare the numbers because the information is for【28】different years. And the population of cities changes rather quickly, especially in some cases. For example, the population of Jakarta, Indonesia, may increase by 5% each year, so the population figure will change rather quickly.

So we can say that these are our two【29】for comparing the populations of cities: one, it's difficult to determine the【30】of a city, and two, it is difficult to get accurate information.

(46)

A.what

B.which

C.where

D.how

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第3题

I tried to figure out what was missing.()
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第4题

25 What should the minority interest figure be in the group’s consolidated balance sheet a
t 31 December 2005?

A $240,000

B $80,000

C $180,000

D $140,000

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第5题

(Mar. 1-3)()

A.He wants to give her advice to relieve her stress

B.He wants to help her decide what’s most important

C.He wants to give her ideas on how to work faster

D.He wants to help her figure out what she likes the most

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第6题

19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trad
e receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.

What figure should appear in the income statement for these items?

A $61,000

B $22,000

C $24,000

D $23,850

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第7题

11 The following information is available for Orset, a sole trader who does not keep full
accounting records:

$

Inventory 1 July 2004 138,600

30 June 2005 149,100

Purchases for year ended 30 June 2005 716,100

Orset makes a standard gross profit of 30 per cent on sales.

Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?

A $2,352,000

B $1,038,000

C $917,280

D $1,008,000

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第8题

Regardless of how hard she tried, Jennie couldn’t figure out what her boyfriend thought.

A、珍妮努力的想都想不出她的男朋友在想什么。

B、珍妮想的多么努力啊,但是还是揣摩不透她的男朋友是如何想的。

C、尽管珍妮很努力,但是还是不明白她的男朋友在想什么。

D、不管珍妮如何努力,都揣摩不透她的男朋友是如何想的。

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第9题

17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash
received from tenants

was $83,700.

Details of rent in arrears and in advance at the beginning and end of the year were:

In arrears In advance

$ $

30 June 2004 3,800 2,400

30 June 2005 4,700 3,000

All arrears of rent were subsequently received.

What figure for rental income should be included in the company’s income statement for the year ended 30 June

2005?

A $84,000

B $83,400

C $80,600

D $85,800

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第10题

13 At 1 January 2005 a company had an allowance for receivables of $18,000At 31 December 2

13 At 1 January 2005 a company had an allowance for receivables of $18,000

At 31 December 2005 the company’s trade receivables were $458,000.

It was decided:

(a) To write off debts totalling $28,000 as irrecoverable;

(b) To adjust the allowance for receivables to the equivalent of 5% of the remaining receivables based on past

experience.

What figure should appear in the company’s income statement for the total of debts written off as irrecoverable

and the movement in the allowance for receivables for the year ended 31 December 2005?

A $49,500

B $31,500

C $32,900

D $50,900

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