Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. Gareth, a sales tax registered trader purchased a computer for use in his business. The invoice for the computer showed the following costs related to the purchase: $ Computer 890 Additional memory 95 Delivery 10 Installation 20 Maintenance (1 year) 25 –––––– 1,040 Sales tax (17·5%) 182 –––––– Total 1,222 –––––– How much should Gareth capitalise as a non-current asset in relation to the purchase? A $1,193 B $1,040 C $1,222 D $1,015 Answer： D 1,040 – 25 = $1,015 ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 传说中最适合考ACCA的大学专业，你的专业中枪了吗.... ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. Prisha has not kept accurate accounting records during the financial year. She had opening inventory of $6,700 and purchased goods costing $84,000 during the year. At the year end she had $5,400 left in inventory. All sales are made at a mark up on cost of 20%. What is Prisha’s gross profit for the year? A $13,750 B $17,060 C $16,540 D $20,675 Answer： B (6,700 + 84,000 – 5,400) x 20% = $17,060 ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA准考证打印（附教程） 5大ACCA学习利器！ 【考试攻略】最全ACCA笔考攻略（超详细）
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. According to IAS 2 Inventories, which TWO of the following costs should be included in valuing the inventories of a manufacturing company? (1) Carriage inwards (2) Carriage outwards (3) Depreciation of factory plant (4) General administrative overheads A 1 and 4 B 1 and 3 C 3 and 4 D 2 and 3 Answer: B ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. Q’s trial balance failed to agree and a suspense account was opened for the difference. Q does not keep receivables and payables control accounts. The following errors were found in Q’s accounting records: (1) In recording an issue of shares at par, cash received of $333,000 was credited to the ordinary share capital account as $330,000 (2) Cash of $2,800 paid for plant repairs was correctly accounted for in the cash book but was credited to the plant asset account (3) The petty cash book balance of $500 had been omitted from the trial balance (4) A cheque for $78,400 paid for the purchase of a motor car was debited to the motor vehicles account as $87,400. Which of the errors will require an entry to the suspense account to correct them? A 1, 2 and 4 only B 1, 2, 3 and 4 C 1 and 4 only D 2 and 3 only Answer： B ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 上班族如何高效复习备考ACCA？ ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？ CFA,FRM,CPA,ACCA,MBA谁更适合你?
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. The following transactions relate to Rashid’s electricity expense ledger account for the year ended 30 June 20X9: $ Prepayment brought forward 550 Cash paid 5,400 Accrual carried forward 650 What amount should be charged to the statement of profit or loss in the year ended 30 June 20X9 for electricity? A $6,600 B $5,400 C $5,500 D $5,300 Answer： A $ Balance b/f 550 Expense incurred (cash) 5,400 Accrual c/f 650 –––––– 6,600 –––––– ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 ACCA F1科目考试重点，必看！ ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question Each question is worth 2 marks. The plant and machinery account (at cost) of a business for the year ended 31 December 20X5 was as follows: Plant and machinery – cost 20X5 $ 20X5 $ 1 Jan Balance b/f 240,000 31 Mar Transfer to disposal account 60,000 30 Jun Cash purchase of plant 160,000 31 Dec Balance c/f 340,000 –––––––– –––––––– 400,000 400,000 –––––––– –––––––– The company’s policy is to charge depreciation at 20% per year on the straight line basis, with proportionate depreciation in the years of purchase and disposal. What should be the depreciation charge for the year ended 31 December 20X5? A $68,000 B $64,000 C $61,000 D $55,000 Answer: D $ Depreciation: Jan–Mar 240,000 x 20% x 3/12 12,000 Apr–Jun (240,000 – 60,000) x 20% x 3/12 9,000 Jul–Dec (180,000 + 160,000) x 20% x 6/12 34,000 ––––––– 55,000 ––––––– ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 上班族如何高效复习备考ACCA？ 传说中最适合考ACCA的大学专业，你的专业中枪了吗.... ACCA准考证打印（附教程）
学问天津理工大学的计算机科学与工程学院怎么样？下面小编就从科研和师资教学情况来为大家进行一些基本分析，希望能够帮助大家解决疑惑。 计算机科学与工程学院以本科教育为主，稳步发展研究生教育，同时承担全校计算机公共基础教学和学校校园网管理工作，积极开展中外合作办学。学院现有教职工116人，其中专任教师96人，其中:博士生导师9人，教授20人，副教授35人，具有博士学位教师51人，平均年龄44岁；国家杰出青年1名，教育部新世纪人才1名，天津市特聘讲座教授3名，天津市千人计划4人，教育部教学指导委员会委员2名。 学院作为天津市地方高校中最早创办计算机本科专业的院系，经过30年的发展建设，现有计算机科学与技术、信息安全、信息与计算科学、网络工程、物联网工程五个本科专业，与加拿大魁北克大学合作培养计算机科学与技术本科生；有计算机科学与技术一级学科博士点、博士后科研流动站，计算机科学与技术、软件工程、网络空间安全三个一级学科硕士点和计算机技术工程硕士授予权；计算机科学与技术、网络空间安全、软件工程三个学科为天津市“十三五”重点学科；有"计算机病毒防治技术"国家工程实验室、"计算机视觉与系统"省部共建
