财务会计B第一次作业Word文件下载.docx

财务会计B第一次作业Word文件下载.docx

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sfinancialstatementsisnotequalmerelytothecurrenttaxliabilitybutisalsoafunctionofthecompany'

sdeferredtaxliabilitiesandassets.

5.Carryingamountistheamountthatisattributedtoanassetoraliabilityfortaxpurposes..

6.Taxbaseforaliabilityisonlyspecifiedasfollows:

Taxbaseforaliability=Carryingamount-Anyfuturedeductibleamountfortax

7.Contingentconsiderationismeasuredatthecarryingamountatacquisitiondate..

8.Goodwillisnotsubjecttoanannualimpairmenttestbutisamortised.

9.Anacquireemaycontinuetoexistasanentitysubsequenttoabusinesscombination,ormaygointoliquidation.

nMultiplechoice（20marks,2marksforeachitem）

Thispartconsistsoftenmultiplechoicequestions.Allquestionsmustbeattempted.Thenputthecorrespondingletterontheanswertable.

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10

1.WhichtypesofProprietarycompaniescanbeclassified?

a.limitedbyshares

b.limitedbyguarantee

c.unlimitedwithasharecapital

d.no-liabilitycompany

2.Whichofthefollowingregistersandrecordsinadministeringacompany?

a.Minutebooksb.Financialrecords

c.Registerofmembersd.Registerofoptionholders

e.Registerofdebentureholdersf.Registerofcharges

3.Financialreportsaredividedinto

a.General-purposefinancialreports

b.Anannualreport

c.Special-purposefinancialreports

d.Anmid-termreport

4.Whichofthefollowingformulasdeterminethetaxbaseofasset?

a.Carryingamount+Futuretaxableamount-Futuredeductibleamount

b.Carryingamount-Futuretaxableamount+Futuredeductibleamount

c.Openingbalance-Futuretaxableamount+Futuredeductibleamount

d.Openingbalance+Futuretaxableamount-Futuredeductibleamount

5.Taxabletemporarydifferencesleadtotherecognitionof

a.currenttaxassets

b.currenttaxliabilities

c.deferredtaxassets

d.deferredtaxliabilities

6.Equityinstrumentshavetwoalternativemodels,including:

a.thecarryingamountmodel

b.thefairvaluemodel

c.theagreementdatemodel

d.theacquisitiondatemodel

7.Acquisition-relatedcostscanbeaccountedforas

a.

assets

b.

liabilities

c.

expenses

d.

income

8.Theaccountsoftheacquireearetransferredtotwoaccounts,including

a.thedeferredtaxasset

b.theLiquidationaccount

c.theShareholders'

Distributionaccount

d.thedeferredtaxliability

9.Theacquirerrecognizesagainonthenon-currentassetandtheassetisthenincludedintheconsiderationtransferredat

a.carryingamount

b.equityinstrument

c.investment

d.fairvalue

10.Thetwocomponentsthatcoregoodwillisincluding:

a.Going-concerngoodwill

b.Combinationgoodwill

c.identifiablegoodwill

d.overvaluegoodwill

川Todeterminethetypeofdeferredtaxgeneratedbythefollowingcircumstances（20marks,4marksforeachitem,taxrateis30%）

1.30June2011BillyStoneLtdbalanceofaccountsreceivableis$60000.

2.30June2011BillyStoneLtdisowed$40000ininterest,andhasrecognizedthisasinterestreceivableandinterestrevenueintheaccountingrecordsforthecurrentyear.

3.30June2011BillyStoneLtdhassignedaninsuranceagreementtoinsureitspremisesforthenextyear.Insuranceof$20000fortheyearwaspaidbyBillyStoneLtdonthatdate.

4.30June2011BillyStoneLtdhasincurred,butnotyetpaid,rentof$10000foroneofitsstorepremisesinacountrytown.

5.30June2011BillyStoneLtdrecognizedaliabilityforproductwarrantyof$8000attheendofthefinancialyear.

IVDeferredtaxworksheetandadjustingentry（22marks,figure20marks,entry2marks）

TheassetsandliabilitiesastheyappearintheinternalstatementoffinancialpositionofWhitingLtdasat30June2011arepresentbelow:

WhitingLtdStatementofFinancialPositionasat30June2011

Assets

Cash

250000

Accountreceivable

400000

Allowaneefordoubtfuldebts

（18000）

Inventory

65000

Deferredtaxasset1July2010

15000

Plantandequipment（net）

300000

Goodwill（net）

60000

Totalassets

10720