题目内容 (请给出正确答案)
[主观题]

(c) In August 2004 it was discovered that the inventory at 31 December 2003 had been overs

(c) In August 2004 it was discovered that the inventory at 31 December 2003 had been overstated by $100,000.

(4 marks)

Required:

Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which

justifies your answer in each case.

NOTE: The mark allocation is shown against each of the three matters.

提问人:网友lwhsy59 发布时间:2022-01-06
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第4题
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"I【23】thought I could break the World record. I'm feeling very tired, very happy and very excited," said Liu Xiang. "Switzerland is my【24】place. I love Switzerland and Lausanne and the fans here," the 22-year-old added. "I had【25】broken the World junior record in 2002 in Lausanne (13.12). Liu Xiang celebrates【26】sitting on his World record clock in Lausanne

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Liu Xiang was the joint holder of the【29】best of 12.91, which he【30】when winning the Olympic title on 27 August 2004 in Athens, Greece. The【31】12.91 record had been set in Stuttgart, Germany,【32】Britain's Colin Jackson who established that mark when winning the World Championship【33】medal on 20 August 1993.

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第5题
信用证条款:DOCUMENTS REQUIRED: INSURANCE POLICY/CERTIFICATE UNTO ORDER AND BLANK ENDORS

信用证条款:

DOCUMENTS REQUIRED: INSURANCE POLICY/CERTIFICATE UNTO ORDER AND BLANK ENDORSED COVERING MARINE TRANSPORT ALL RISKS, WAR RISKS AS PER INSTITUTE CARGO CLAUSES FOR 110PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION.

信用证未对报销单据投保日期作任何其他规定。

报销单据无任何保险投保日期的相关陈述。

提单显示:

ON BOARD DATE 为 AUGUST 7, 2004, ISSUING DATE 为 AUGUST 8, 2004,

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第10题
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