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這題怎么做? Quartile Co is in the jewellery retail business which can be assumed to be highly seasonal. For the year ended 30 September 20X5 Quartile Co assessed its operating performance by comparing selected accounting ratios with those of its business sector average as provided by an agency. Assume that the business sector used by the agency is a meaningful representation of Quartile Co’s business. Which of the following circumstances may invalidate the comparison of Quartile Co’s ratios
A. In the current year Quartile Co has experienced significant rising costs for its purchases B. The sector average figures are compiled from companies whose year ends are between 1 July 20X5 and 30 September 20X5 C. Quartile Co does not revalue its properties but is aware that other entities in this sector do D. During the year Quartile Co discovered an error relating to the inventory count at 30 September 20X4. This error was correctly accounted for in the financial statements for the current year ended 30 September 20X5
Oci和oce是什么關(guān)系?重估值盈余轉(zhuǎn)入oci 還是 equity?
All subsidiaries must adopt the accounting policies of the parent in their individual financial statements 這句話哪錯了?
這題是要求保留一位小數(shù)嗎?0.25寫成0.3?
On 1 October 20X4 Hoy Co had $2.5 million of equity share capital (shares of 50 cents each) in issue. No new shares were issued during the year ended 30 September 20X5 but on that date there were outstanding share options which had a dilutive effect equivalent to issuing 1.2 million shares for no consideration. Hoy’s profit after tax for the year ended 30 September 20X5 was $1550000.In accordance with IAS 33 Earnings Per Share what is Hoy’s diluted earnings per share for the year ended 30 September 20X5? (to one decimal places)
On 1 October 20X4 Flash Co acquired an item of plant under a five-year lease agreement. At that date the present value of the total lease payments was $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years. What is the current liability of the lease in Flash Co’s statement of financial position as at 30 September 20X5?
老師,這題我算不對,怎么做都是3.85m,拿25m做期初數(shù)然后后付租金 應(yīng)該怎么做?
3.2 PSNCR=-PSDR,那為什么高的PSDR不能反映負(fù)的PSNCR呢?書后答案的解釋是政府收入大于支出時PSNCR和PSDR都是負(fù)的,這又是為什么呢?
這一題啥意思啊
2019.12 Q1 題目說的設(shè)備在最后一年能賣10000,只說了是 post inflation 沒有說是稅前還是稅后,但是答案就直接算成稅后了,這個怎么理解呢? 還是說在答題的時候假設(shè)它是稅后的,說清楚就可以?
老師好,請問練習(xí)冊第38題中,bid/offer spread 為239-244,怎么轉(zhuǎn)化為正常的bid/offer price?
table見圖片,謝謝老師。
如果考試遇到14.66%這種折現(xiàn)率...我是應(yīng)該近似按15算還是必須嚴(yán)格計算出14.66的那些系數(shù)(用14的系數(shù)減15的系數(shù)然后乘0.66,再用14的系數(shù)減這樣)
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