題目

The following information is available about the plant, property and equipment of Lok Co, for the year to 31 December 20X3.

??????????????????????????????????????????????????????????????????????????????????????????????? $!000

Carrying amount of assets at beginning of the year?????????????? 462

Carrying amount of assets at end of the year??????????????????????? ?633

Increase in revaluation surplus during the year?????????????????????? ?50

Disposals during the year, at cost??????????????????????????????????????????110

Accumulated depreciation on the assets disposed of????????????? 65

Depreciation charge for the year????????????????????????????????????????????? 38

What will be included in cash flows from investing activities for the year, in a statement of cash flows that complies with IAS 7 Statement of Cash FlOWS?

A

$104,000

B

$159,000

C

$166,000

D

?$204,000

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Chapter22Statementsofcashflows

????????????????????????????????????????????????????????????????????????????????? $000

Carrying amount of assets at beginning of the year?462

Increase in revaluation surplus during the year?????????50

Book value of assets disposed of (110 - 65)????????????(45)

Depreciation charge for the year??????????????????????????????(38)

?????????????????????????????????????????????????????????????????????? ?????????? 429

Carrying amount of assets at end of the year?????????? 633

多做幾道

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

?The accruals concept

C

The going concern concept

D

?The business entity concept

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

The accruals concept

C

?The going concern concept

D

The business entity concept

According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful

representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error

A

1?and?2

B

2?and?3

C

?1?and?4

D

3?and4

Which of the following accounting concepts means that similar items should receive a similar accounting treatment?

A

Going concern

B

Accruals

C

Matching

D

Consistency

Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy

Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for

Financial Reporting?

A

1 and 2 only

B

2 and 4 only

C

3 and 4 only

D

1 and 3 only

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