高级财务会计复习题：求高手解答，谢谢 一、单项选择题 2、下列各项中，不属于初始直接费用的有（ ）。 A_百度作业帮
高级财务会计复习题：求高手解答，谢谢 一、单项选择题 2、下列各项中，不属于初始直接费用的有（ ）。 A
高级财务会计复习题：求高手解答，谢谢 一、单项选择题 2、下列各项中，不属于初始直接费用的有（ ）。 A- -求英语会计高手Question 1:(7 Marks)List and define four ethical standards that are part of the Australian Society of Certified Practising Accountant’s Code of Professional Conduct.(1.75 each heading and definition).Question 2:(4 Marks)Cons_百度作业帮
- -求英语会计高手Question 1:(7 Marks)List and define four ethical standards that are part of the Australian Society of Certified Practising Accountant’s Code of Professional Conduct.(1.75 each heading and definition).Question 2:(4 Marks)Cons
- -求英语会计高手Question 1:(7 Marks)List and define four ethical standards that are part of the Australian Society of Certified Practising Accountant’s Code of Professional Conduct.(1.75 each heading and definition).Question 2:(4 Marks)Consider two following two products/services from among the following categories that you are familiar with,and describe the aspects of the products that you value as a customer.A recent model car (2 Marks) ‘City-Link’ membership (an electronic toll-road billing device) (2 Marks) Question 3:(14 Marks)Armidale Aluminium Company,a manufacturer of recyclable soft drink cans,had the following inventory balances at the beginning and end of the current year:Inventory Account January 1($) December 31($) Raw Material 120,000 140,000 Work in Process 240,000 230,000 Finished Goods 300,000 330,000 During the year the company purchased $500,000 of raw material and spent $800,000 on direct labour.Manufacturing overhead costs were as under:Indirect Materials 20,000 Indirect Labour 50,000 Depreciation on Plant and Equipment 200,000 Electricity 50,000 Other 60,000 Sales revenue was 2,210,000 for the year.Selling and administrative expenses for the year amounted to 220,000.The firm’s tax rate is 40%.Required:Prepare a schedule of cost of goods manufacturedPrepare a schedule of cost of goods sold (10.5 Marks) Prepare an income statement for the company (3.5 Marks) Question 4:(Total 15 Marks)Kylie Helen,a florist,operates retail stores in several shopping malls.The average selling price of an arrangement is $30 and the average cost of each sale is $18.A new mall is opening where Kylie wants to locate a store,but the location manager is not sure about the rent method to accept.The mall operator offers the following three options for its retail store rentals:paying a fixed rent of $15,000 a month,or paying a base rent of $9,000 plus 10% of revenue received,or paying a base rent of $4,800 plus 20% of revenue received up to a maximum rent of $25,000.Required:a.For each option,compute the breakeven sales and the monthly rent paid at break-even.(9 Marks)b.Compare option 1 with,i.Option 2,and with ii.Option 3,and analyse,at what level of sale both options will have same preference (for both i,and ii),and how these preferences will change if sale goes beyond those levels.(6 Marks)Hint for Question 4:Denote ‘number of units sale at Break Even’ by a letter (A,B,or C.)
Question 1: (7 Marks)问题1：（7分）List and define four ethical standards that are part of the Australian Society of Certified Practising Accountant’s Code of Professional Conduct. (1.75 each heading and definition).请列出并详细说明澳洲会计师公会专业行为守则中的4项职业道德准则（每项准则及解释1.75分） Question 2: (4 Marks)问题2：（4分）Consider two following two products/services from among the following categories that you are familiar with, and describe the aspects of the products that you value as a customer.请从你所熟悉的方面,对以下2种产品/服务进行思考,并向你所认为的潜在客户描述其外观（功能）A recent model car (2 Marks) 新款模型车（2分）‘City-Link’ membership (an electronic toll-road billing device) (2 Marks) ‘City-Link’会员资格（一种收费公路的电子账单设备）（2分） Question 3: (14 Marks)问题3：（14分）Armidale Aluminium Company, a manufacturer of recyclable soft drink cans, had the following inventory balances at the beginning and end of the current year:Armidale铝业公司,一家生产可循环使用的软饮料包装罐的制造商,当年存货期初、期末余额情况如下： （以下原文应为表格/资产负债表,表格分隔符以“·”字符代替——译者注）Inventory Account January 1($) December 31($) 库存商品科目 · 1月1日（$）·12月31日（$）Raw Material 120,000 140,000 原材料 · 120,000 · 140,000 Work in Process 240,000 230,000 在产品（半成品） · 240,000 · 230,000Finished Goods 300,000 330,000 库存商品（产成品） · 300,000 · 330,000During the year the company purchased $500,000 of raw material and spent $800,000 on direct labour. Manufacturing overhead costs were as under:当年公司购买了价值为$500,000原材料,直接人工成本开销$800,000.制造费用如下：Indirect Materials 20,000 间接材料：20,000Indirect Labour 50,000 间接人工成本：50,000Depreciation on Plant and Equipment 200,000 厂房和设备的折旧：200,000 Electricity 50,000 电力：50,000Other 60,000 其他： 60,000Sales revenue was 2,210,000 for the year. Selling and administrative expenses for the year amounted to 220,000. The firm’s tax rate is 40%.全年销售收入为 2,210,000,全年销售及管理费用为220,000,公司税率（企业所得税率——译者注）为40%Required:要求：Prepare a schedule of cost of goods manufactured编制成本计算表Prepare a schedule of cost of goods sold (10.5 Marks)编制销售产品的成本结转表（10.5分）Prepare an income statement for the company (3.5 Marks) 编制公司损益表（3.5分） Question 4: (Total 15 Marks)问题4：（15分）Kylie Helen, a florist, operates retail stores in several shopping malls. The average selling price of an arrangement is $30 and the average cost of each sale is $18. A new mall is opening where Kylie wants to locate a store, but the location manager is not sure about the rent method to accept. The mall operator offers the following three options for its retail store rentals:Kylie Helen,在几家购物中心中经营零售业务的连锁花店.平均每单业务售价为$30,平均每单业务成本为$18.Kylie目前计划在一家新的购物中心中开设连锁店,但负责选址的连锁店经理并不认可租金的支付方式.购物中心运营商提出了以下三种零售商店租金的支付方式：paying a fixed rent of $15,000 a month, or 1、每月支付$15,000的固定的租金,paying a base rent of $9,000 plus 10% of revenue received, or 2、每月支付$9,000的固定的租金,另加10%销售收入paying a base rent of $4,800 plus 20% of revenue received up to a maximum rent of $25,000. 3、每月支付$4,800的固定的租金,另加20%销售收入,但租金最高不超过$25,000Required:要求：a. For each option, compute the breakeven sales and the monthly rent paid at break-even. (9 Marks)a. 对于每一种支付方式,分别计算达到盈亏平衡点的销售总额,以及在平衡点时每月应支付的租金.（9分）b. Compare option 1 with, i. Option 2, and with ii. Option 3, and analyse, at what level of sale both options will have same preference (for both i, and ii), and how these preferences will change if sale goes beyond those levels. (6 Marks)b. 分别比较1、2支付方式,1、3支付方式并进行分析,在何种销售水平上（指销售总额有多少——译者注）,两种比较有同样的表现.（解释一下：是指在何种销量的情况下,1、2支付方式的利润差额和1、3支付方式的利润差额是一致的,实际上就是求在何种销量的情况下,2、3支付方式的盈利是一致的——译者注）,并请解释在此销量水平上,如果利润继续增长,两种比较的结果将如何变化?（解释一下：是指在该销量发生变化的情况下,销量增长后,1、2支付方式的利润差额和1、3支付方式的利润差额将如何变化——译者注）（6分）Hint for Question 4: Denote ‘number of units sale at Break Even’ by a letter (A, B, or C.)问题4提示：用字母A, B, C来表示各个支付方式的盈亏平衡点的销量.（即可以用字母代替数字说明销量,然后进行比较.本提示的作用在于提示做题者可以先计算出各个支付方式的盈亏平衡点销量分别是多少,然后再进行比较——译者注）有一道题目求教下会计高手，老师没给答案_百度知道
有一道题目求教下会计高手，老师没给答案
B公司可供出售金融资产的公允价值增加了42，A公司将该股权出售，B公司全年净利2040万元.5万元资料： 日A公司对B公司投资680万元，权益法核算，售价1615万元，都为2550万元。 2009年3月。投资时B公司可辨认净资产的公允价值与账面价值一致。 2008年12月。
2008年10月，持股比例30%。 【要求】编制A公司有关会计分录
提问者采纳
9，出售借.56
差额借：长期股权投资——损益调整
贷：长期股权投资——成本 765
贷：银行存款
贷.56　　贷：银行存款
营业外收入
852008年10月借：长期股权投资－其他权益变动
9：长期股权投资——成本
长期股权投资——损益调整
长期股权投资——其他权益变动
9：资本公积－其他资本公积
9：资本公积——其他资本公积
9.562008年12月借：投资收益
61207年，取得投资借
请问那个9.56是怎么计算出来的？
你做一下分录就出来了，进利润，扣税
能具体点写下怎么算么。我脑子比较笨。
提问者评价
太漂亮了。解答
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