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1.The following information is available for the property, plant and equipment of Fry as at 30 September:

2014 2013

$’000 $’000

Carrying amounts 23,400 14,400

The following items were recorded during the year ended 30 September 2014:

(i) Depreciation charge of $2·5 million

(ii) An item of plant, with a carrying amount of $3 million, was sold for $1·8 million

(iii) A property was revalued upwards by $2 million

(iv) Environmental provisions of $4 million relating to property, plant and equipment were capitalised during the year What amount would be shown in Fry’s statement of cash flows for purchase of property, plant and equipment for the year ended 30 September 2014?

A $8·5 million

B $12·5 million

C $7·3 million

D $10·5 million

答案：A

2.Johnson paid $1·2 million for a 30% investment in Treem’s equity shares on 1 August 2014. Treem’s profit after tax for the year ended 31 March 2015 was $750,000. On 31 March 2015, Treem had $300,000 goods in its inventory which it had bought from Johnson in March 2015. These had been sold by Johnson at a mark-up on cost of 20%. Treem has not paid any dividends.

On the assumption that Treem is an associate of Johnson, what would be the carrying amount of the investment in Treem in the consolidated statement of financial position of Johnson as at 31 March 2015?

A $1,335,000

B $1,332,000

C $1,300,000

D $1,410,000

答案：A

3.Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms: The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

A $23,105

B $23,000

C $20,909

D $24,150

答案：D

4.Which of the following current year events would explain a fall in a company’s operating profit margin compared to the previous year?

A An increase in gearing leading to higher interest costs

B A reduction in the allowance for uncollectible receivables

C A decision to value inventory on the average cost basis from the first in first out (FIFO) basis. Unit prices of inventory had risen during the current year

D A change from the amortisation of development costs being included in cost of sales to being included in administrative expenses

答案：C

5.Which of the following is a change of accounting policy under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?

A Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income

B Switching to purchasing plant using finance leases from a previous policy of purchasing plant for cash

C Changing the value of a subsidiary’s inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements

D Revising the remaining useful life of a depreciable asset

答案：A

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