对应课程:点击查看
起止时间:2020-03-02到2020-07-03
更新状态:已完结
1 Leases（租赁） CH1单元测验
1、 A company acquired an item of plant under a lease on 1 October 2017. The present value of lease payments was $15.6 million and the rentals are $6 million per annum paid in arrears for three years on 30 September each year. The interest rate implicit in the lease is 8% per annum.What is the ending balance of leased liability at 30 September 2018?
A:$9,600,000
B:$10,368,000
C:$10,848,000
D:$16,848,000
答案: $10,848,000
2、 A company acquired an item of plant under a lease on 1 October 2017. The present value of lease payments was $21.9 million and the rentals are $5 million per annum paid in advance for five years on 1 October each year.the interest rate implicit in the lease is 7% per annum.What is the ending balance of leased liability at 30 September 2018?
A:$16,900,000
B:$18,083,000
C:$18,433,000
D:$23,433,000
答案: $18,083,000
3、 which one of the following should not be included in lease payment?
A:Fixed leased payments
B:The exercise price of a purchase option
C:Guaranteed residual value
D:Insurance cost paid by lessee
答案: Insurance cost paid by lessee
4、 which one of the following should not be included in the initial cost of ROU asset?
A:Fixed leased payments
B:IDC paid by lessee
C:Guaranteed residual value
D:Ungaraneed residual value
答案: Ungaraneed residual value
5、 If a lease has been capitalised as a finance lease by the lessor, what circumstances will result in a difference between the lease receivable raised by the lessor and ROU asset raised by the lessee.
A:Unguaranted residual value
B:Guaranteed residual value
C:IDC incurred by lessee
D:IDC incurred by lessor
答案: Unguaranted residual value;
IDC incurred by lessee;
IDC incurred by lessor
6、 Which of the following factors should be considered in determine interest rate implicit in the lease?
A:Unguaranted residual value
B:Guaranteed residual value
C:IDC incurred by lessee
D:IDC incurred by lessor
E:Fair value of the leased asset
答案: Unguaranted residual value;
Guaranteed residual value;
IDC incurred by lessor;
Fair value of the leased asset
7、 The lessee needs to classify the lease as either a finance lease or an operating lease.
A:正确
B:错误
答案: 错误
8、 The lessor needs to classify the lease as either a finance lease or an operating lease.
A:正确
B:错误
答案: 正确
9、 With manufacturer lessors, a profit or loss is recognised at the commencement of the lease.
A:正确
B:错误
答案: 正确
10、 The lessee must recognise for all leases a right‐of‐use asset and a related liability with no exemption.
A:正确
B:错误
答案: 错误
11、 Lessee should use incremental borrowing rate to compute the initial cost lease liability.
A:正确
B:错误
答案: 错误
12、 A company acquired an item of plant under a lease on 1 October 2017. The present value of lease payments was $15.6 million and the rentals are $6 million per annum paid in arrears for three years on 30 September each year. The interest rate implicit in the lease is 8% per annum.What amount of interets should be accured for the year ended 30 September 2018?
答案: 1248000
13、 A company acquired an item of plant under a lease on 1 October 2017. The present value of lease payments was $21.9 million and the rentals are $5 million per annum paid in advance for five years on 1 October each year.the interest rate implicit in the lease is 7% per annum.What amount of interets should be accured for the year ended 30 September 2018?
答案: 1183000
分析：interest accured=(21,900,000-5,000,000)*7%=$1,183,000
2 Equity（权益 Equity (Part 1)单元测验
1、 When a company makes a rights issue of equity shares which of the following effects will the issue have?
A:Assets are increased
B:Retained earnings are reduced
C:Share premium account is reduced
D:Investments are increased
答案: Assets are increased
2、 A Ltd had 800,000 ordinary shares with no par value.A Ltd. announced a renounceable rights issue of 1‐for‐4 based on shares held at 2 July 2019. The shareholders had to exercise their rights by 31 August 2019, and pay $2 per share on application. The rights issue was fully underwritten with underwiting fees of $40,000. The shares are issued on 15 September 2019.(1)What’s the No. shares issued on 15 September 2019?
答案: 200000
分析：No. of shares issued=800,000*1/4=200,000
3、 A Ltd had 800,000 ordinary shares with no par value.A Ltd. announced a renounceable rights issue of 1‐for‐4 based on shares held at 2 July 2019. The shareholders had to exercise their rights by 31 August 2019, and pay $2 per share on application. The rights issue was fully underwritten with underwiting fees of $40,000. The shares are issued on 15 September 2019.(2)What’s the amount of share capital recognised on 15 September 2019?
答案: 360000
分析：Share capital recognised=2800,0001/4-40,000=$360,000
4、 B Ltd had 200,000 options outstanding at $0.5 each. 1 Feburary 2020, 80% of options were exercised at $3 each. The remaining options were laps.(1) What’s the No. shares issued on 1 Feburary 2020?
答案: 160000
分析：No. of shares issued=200,000*80%=160,000
5、 B Ltd had 200,000 options outstanding at $0.5 each. 1 Feburary 2020, 80% of options were exercised at $3 each. The remaining options were laps.(2) What’s the amount of share capital recognised on 1 Feburary 2020?
答案: 560000
分析：Share capital recognised=200,00080%(0.5+3)=$560,000
6、 On 1 March 2019, C Ltd offered for subscription 300,000 ordinary shares at an issue price of $1.80 each, payable $1.20 on application and 60c in a call as required.On 31 March 2019, the offer closed with 300,000 applications being receivedOn 11 April 2019, shares were allotted.On 1 July 2019, call of 60c per share was made. All call money was received by 1 July 2019. (1) What’s the amount of share capital recognised on 11 April 2019?
答案: 360000
分析：Share capital recognised=1.2*300,000=$360,000
7、 On 1 March 2019, C Ltd offered for subscription 300,000 ordinary shares at an issue price of $1.80 each, payable $1.20 on application and 60c in a call as required.On 31 March 2019, the offer closed with 300,000 applications being receivedOn 11 April 2019, shares were allotted.On 1 July 2019, call of 60c per share was made. All call money was received by 1 July 2019. (2) What’s the amount of share capital recognised on 1 July 2019?
答案: 180000
分析：Share capital recognised=0.6*300,000=$180,000
2 Equity（权益 Equity (Part 2）单元测验
1、 when the company declared final cash dividends, the journal entry should be ( )
A:Dr Final dividends declared Cr Cash
B:Dr Retained earning Cr Dividends payable
C:Dr Final dividends declared Cr Dividends payable
D:no entry
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