Assignment OAES Entry

Pick An Answer For Each Question: Q6-1: Accounting standards reflect   Question 1 options:           How a accurate aggregation standardizes its banking statements from year to year             Laws that administer how banking statements are presented            The basal attempt about accustomed by the accounting profession            A accord amid all-embracing and USA standard-setting agencies Q6-2: The IASB’s Framework for the Preparation and Presentation of Banking Statements is mostly anxious with: Question 2 options:           The architecture of banking statements           The ambience of accounting standards            Satisfying shareholders’ demands for advice            The definition, acceptance and altitude of the elements in banking statements Q6-3: A business has the afterward balances in its banking records: Income tax £30,000; Selling & administering costs £80,000; Revenue £350,000; Interest costs £15,000; Amount of Sales £190,000. Which of the afterward is correct? Question 3 Options: Gross accumulation £160,000; Operating accumulation £80,000; Net accumulation afterwards tax £35,000            Gross accumulation £80,000; Operating accumulation £65,000; Net accumulation afterwards tax £35,000            Gross accumulation £160,000; Operating accumulation £65,000; Net accumulation afterwards tax £30,000            Gross accumulation £80,000; Operating accumulation £65,000; Net accumulation afterwards tax £35,000 Q6-4: Which of the afterward expresses the accounting blueprint correctly? Question 4 Options: Net assets = non-current assets beneath non-current liabilities            Equity = assets additional liabilities            Total assets = liabilities beneath disinterestedness            Net assets = absolute assets beneath absolute liabilities Q6-5: The afterward items arise in a Statement of Banking Position: Receivables €200,000; Payables €350,000; Account €100,000; Non-current assets €750,000; Long appellation accommodation €400,000. Shareholders’ funds (SH Equity) would be apparent in the aforementioned Statement of Banking Position as: Question 5 Options: €1,050,000            €300,000            €650,000            €750,000 Q6-6: ABC buys a abate aggregation XYZ for a adjourned amount of £1 million. XYZ's assets are admired at £750,000. Assuming amicableness is amortized over 5 years, the amount of amicableness in ABC’s Statement of Banking Position at the end of the third year afterwards accretion will be: Question 6 Options: £100,000            £300,000            £150,000            £400,000 Q6-7: Agency approach is predominantly anxious with: Question 7 Options: Shareholders appointing agents to administer the business            Directors advancing affairs for assorted business functions            Managers appointing agents to backpack out assorted business functions            Contractual relationships amid shareholders and admiral and managers Q7-1: The aberration amid ROI and ROCE ratios is due to: Question Options: Interest, tax and abiding debt            Tax and shareholders’ funds            Long-term debt and shareholders’ funds            Interest and abiding debt Q7-2: Use the afterward advice extracted from ABC’s Income Statement and Balance area and bout the account with the actual calculation. Sales £4,200,000; Gross accumulation £2,700,000; Receivables £630,000; Payables £275,000; Account £300,000. ABC calculates its banking ratios based on actuality accessible for business 6 canicule per anniversary for 50 weeks per year. 45    123                                                              1.  ABC’s days’ sales outstanding                                                                                      55    123                                                               2. ABC's Account about-face   5        123                                                               3.ABC’s days’ payables outstanding Q7-3: A aggregation has basic active of €1,000,000 and generates a accumulation afterwards tax of €300,000. The change in acknowledgment on advance amid a Balance Area with 60% debt and one with 40% debt is: Question Options: From 43% to 60%            From 75% to 50%            From 50% to 75%             From 60% to 43% Q7-4: A business has accepted assets of $35,000 and accepted liabilities of $20,000. It collects its receivables added bound and uses $10,000 of its banknote at coffer to accord a abiding debt. The aftereffect on the alive basic arrangement afterwards the abiding debt is repaid is to: Question Options: Increase from 175% to 250%            Increase from 175% to 350%            Decrease from 175% to 150%            Decrease from 175% to 125% Q8-1: Account is admired in a Balance Area (Statement of Banking Position) at: Question Options: Selling amount            Cost amount            Net accessible amount            Lower of amount and net accessible value Q8-2: In a accomplishment business, the achievement of assembly after-effects in the afterward breeze of costs for inventory: Question Options: Decrease raw abstracts and access accomplished appurtenances            Decrease assignment in advance and access amount of sales            Decrease assignment in advance and access accomplished appurtenances            Decrease accomplished appurtenances and access amount of sales Q8-3: A business purchases account banal on four abstracted occasions. Purchased 3,500 units at a absolute amount of €8,050; Purchased 3,000 units at a absolute amount of €7,110; Purchased 4,000 units at a absolute amount of €9,600; and Sold 5,995 units at a absolute amount of €24,760. Each acquirement was completed in the adjustment provided aural the aforementioned period. Bout the account adjustment with the actual amount of sales and the actual amount of inventory. Question Options:  €13,963       1234   €4,082           1234 €3,896.75     1234 €14,148.20   1234                                       1.  weighted boilerplate adjustment for amount of sales  2.  first in-first out adjustment for amount of sales 3.  weighted boilerplate adjustment for the amount of inventory 4.  first in-first out adjustment for the amount of inventory                                                                                    

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