ACCOUNTING AND FINANCE
SOLUTI##被过滤##
1 d
2 c
3 d
4 b
5 b
6 c
7 a
8 b or d
9 c
10 a (40,000 – 2,000 + 4,000 – 3,000 + 5,000 [cash from loan])
11 c
12 b [? + 8,100 = 600 + 8000 10,000 + 5,000 = ? + 4,000]
13 d [cash 6,000 – fixed asset NBV 5,000]
14 a
15 a dividends discounted at a lower rate of interest, and each
dividend by a lower power
16 d [1/3 x 360 + 360 + 360 + 390 + 2/3 x 390]
17 a
18 b [18,000 is 3 yrs depn. NBV at disposal is 40,000 – 6,000 x 4 =
16,000, proceeds = 16,000 – 2,000 = 14,000]
19 b [21,000 + 8,500 + 100 – 3,000 – 6,000 Net assets equals Capital]
20 d
LANCASTER UNIVERSITY
DEPARTMENT OF ACCOUNTING AND FINANCE
AcF 100 TEST – INTRODUCTION TO FINANCIAL ACCOUNTING
MICHAELMAS TERM 2003
[此贴子已经被作者于2003-11-13 2:28:30编辑过]
|