2. If a transaction is concluded on term, the exporter is obliged to obtain an insurance policy or certificate.
A、A. EXW
B、B. FOB/FCA
C、C. CFR/CPT
D、D. CIF/CIP
A、A. EXW
B、B. FOB/FCA
C、C. CFR/CPT
D、D. CIF/CIP
A.transaction
B.obligation
C.motivation
D.evidence
(i) A transaction processing system collects and records the transactions of an organisation
(ii) An executive information system is a way of integrating the data from all operations within the organisation into a single system
Which of the above statements is/are true?
A.(i) only
B.(ii) only
C.Both (i) and (ii)
D.Neither (i) nor (ii)
(c) (i) Explain the capital gains tax (CGT) implications of a takeover where the consideration is in the form. of
shares (a ‘paper for paper’ transaction) stating any conditions that need to be satisfied. (4 marks)
A、DR Other expenses $100 CR Cash at bank $100
B、DR Other expenses $100 CR Trade payables $100
C、DR Purchases $100 CR Trade payables $100
D、DR Purchases $100 CR Cash at bank $100
A.What a nuisance.
B.So the thing is like this.
C.So it's too small.
D.I see.
The income tax treatment of payments from annuity contracts is based on the:
I.Capital Recovery ConceptII.Assignment of Income DoctrineIII.Annual Accounting Period ConceptIV.Arm’s-Length Transaction Concept
()
A、Only statement I is correct
B、Only statement IV is correct
C、Only statements II and III are correct
D、Only statements I and IV are correct
E、Only statements I and III are correct.
A.The appropriate documents showing that shipment has been made.
B.A letter of credit issued by the buyer's bank.
C.The draft on the drawer in the foreign country.
D.The document showing that the transaction has been settled.
Which of the italicized parts functions as a subject complement?
A.It is suggested that each student should sing a song in English.
B.I"m counting on it that you will come.
C.What I dislike about this transaction is that it is really dishonest.
D.The breakdown was due to the fact that the driver had forgotten to fill up with fuel.
On 25 June 20X9 Cambridge Co received an order from a new customer, Circus Co, for products with a sales value of $900,000. Circus Co enclosed a deposit with the order of $90,000. On 30 June Cambridge Co had not completed credit checks on Circus and had not despatched any goods. Cambridge is considering the following possible entries for this transaction in its financial statements for the year ended 30 June 20X9. (i)Include $900,000 in revenue for the year (ii)Include $90,000 in revenue for the year (iii)Do not include anything in revenue for the year (iv)Create a trade receivable for $810,000 (v)Show $90,000 as a current liability According to IFRS 15 Revenue from Contracts with Customers, how should Cambridge Co record this transaction in its financial statements for the year ended 30 June 20X9?
A、(i) and (iv)
B、(ii) and (v)
C、(ii) and (iv)
D、(iii) and (v)
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