2020 会计学（外部报表）-耿玮(3321149401)(东北财经大学) 最新满分章节测试答案

文章目录[隐藏]

1 Leases（租赁） CH1单元测验
2 Equity（权益 Equity (Part 1)单元测验
2 Equity（权益 Equity (Part 2）单元测验
3 Financial statements 3 FSs

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2020-03-02到2020-07-03
本篇答案更新状态:已完结

1 Leases（租赁） CH1单元测验

1、问题: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?
选项：
A:$9,600,000
B:$10,368,000
C:$10,848,000
D:$16,848,000
答案: 【$10,848,000 】

2、问题: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?
选项：
A:$16,900,000
B:$18,083,000
C:$18,433,000
D:$23,433,000
答案: 【$18,083,000 】

3、问题:which one of the following should not be included in lease payment?
选项：
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、问题:which one of the following should not be included in the initial cost of ROU asset?
选项：
A:Fixed leased payments
B:IDC paid by lessee
C:Guaranteed residual value
D:Ungaraneed residual value
答案: 【Ungaraneed residual value】

5、问题: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.
选项：
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、问题:Which of the following factors should be considered in determine interest rate implicit in the lease?
选项：
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、问题:The lessee needs to classify the lease as either a finance lease or an operating lease.
选项：
A:正确
B:错误
答案: 【错误】

8、问题:The lessor needs to classify the lease as either a finance lease or an operating lease.
选项：
A:正确
B:错误
答案: 【正确】

9、问题:With manufacturer lessors, a profit or loss is recognised at the commencement of the lease.
选项：
A:正确
B:错误
答案: 【正确】

10、问题:The lessee must recognise for all leases a right‐of‐use asset and a related liability with no exemption.
选项：
A:正确
B:错误
答案: 【错误】

11、问题:Lessee should use incremental borrowing rate to compute the initial cost lease liability.
选项：
A:正确
B:错误
答案: 【错误】

12、问题: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、问题: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、问题:When a company makes a rights issue of equity shares which of the following effects will the issue have?
选项：
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、问题: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、问题: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、问题: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、问题: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、问题: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、问题: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、问题:when the company declared final cash dividends, the journal entry should be ( )
选项：
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