On 1 October 20X4, Hoy Co had $2·5 million of equity share capital (shares of 50 cents
In accordance with IAS 33 Earnings Per Share, what is Hoy’s diluted earnings per share for the year ended 30 September 20X5?
A、$0·25
B、$0·41
C、$0·31
D、$0·42
In accordance with IAS 33 Earnings Per Share, what is Hoy’s diluted earnings per share for the year ended 30 September 20X5?
A、$0·25
B、$0·41
C、$0·31
D、$0·42
A、$300,000
B、$280,000
C、$180,000
D、$120,000
responsible for reviewing invoices raised to clients and for monitoring your firm’s credit control procedures. Several
matters came to light during your most recent review of client invoice files:
Norman Co, a large private company, has not paid an invoice from Smith & Co dated 5 June 2007 for work in respect
of the financial statement audit for the year ended 28 February 2007. A file note dated 30 November 2007 states
that Norman Co is suffering poor cash flows and is unable to pay the balance. This is the only piece of information
in the file you are reviewing relating to the invoice. You are aware that the final audit work for the year ended
28 February 2008, which has not yet been invoiced, is nearly complete and the audit report is due to be issued
imminently.
Wallace Co, a private company whose business is the manufacture of industrial machinery, has paid all invoices
relating to the recently completed audit planning for the year ended 31 May 2008. However, in the invoice file you
notice an invoice received by your firm from Wallace Co. The invoice is addressed to Valerie Hobson, the manager
responsible for the audit of Wallace Co. The invoice relates to the rental of an area in Wallace Co’s empty warehouse,
with the following comment handwritten on the invoice: ‘rental space being used for storage of Ms Hobson’s
speedboat for six months – she is our auditor, so only charge a nominal sum of $100’. When asked about the invoice,
Valerie Hobson said that the invoice should have been sent to her private address. You are aware that Wallace Co
sometimes uses the empty warehouse for rental income, though this is not the main trading income of the company.
In the ‘miscellaneous invoices raised’ file, an invoice dated last week has been raised to Software Supply Co, not a
client of your firm. The comment box on the invoice contains the note ‘referral fee for recommending Software Supply
Co to several audit clients regarding the supply of bespoke accounting software’.
Required:
Identify and discuss the ethical and other professional issues raised by the invoice file review, and recommend
what action, if any, Smith & Co should now take in respect of:
(a) Norman Co; (8 marks)
A、$1909 overdrawn balance
B、$1909 favourable balance
C、$2341 favourable balance
D、$2457 favourable balance
(1)讨论随机变量X与Y是否相互独立
X+Y≥0,X-Y≥0,
(2)令,讨论随机变量U与V是否相互独立
(1)求Y的边缘分布律;
(2)求P{Y=0|X=0}, P{Y=1|X=0};
(3)判定X与Y是否独立。
|f(x)-f(y)|≤K|x-y,
其中K是常数,则f(x)在I上一致连续.
An 8% $30 million convertible loan note was issued on 1 April 20X5 at par. Interest is payable in arrears on 31 March each year. The loan note is redeemable at par on 31 March 20X8 or convertible into equity shares at the option of the loan note holders on the basis of 30 shares for each $100 of loan. A similar instrument without the conversion option would have an interest rate of 10% per annum. The present values of $1 receivable at the end of each year based on discount rates of 8% and 10% are: End of year 8% 10% 1 0.93 0.91 2 0.86 0.83 3 0.79 0.75 Cumulative 2.58 2.49 What amount will be credited to equity on 1 April 20X5 in respect of this financial instrument?
A、$5,976,000
B、$1,524,000
C、$324,000
D、$9,000,000
Fork Co owns an 80% investment in Spoon Co which it purchased several years ago. The goodwill on acquisition was valued at $1,674,000 and there has been no impairment of that goodwill since the date of acquisition.On 30 September 20X4, Fork Co disposed of its entire investment in Spoon Co, details of which are as follows: $'000 Sales proceeds of Fork Co's entire investment in Spoon Co 5,580 Cost of Fork Co's entire investment in Spoon Co 3,720 Immediately before the disposal, the consolidated financial statements of Fork Co included the following amounts in respect of Spoon Co: $'000 Carrying amount of the net assets (excluding goodwill) 4,464 Carrying amount of the non-controlling interests 900 What is the profit/loss on disposal (before tax) which will be recorded in Fork Co's CONSOLIDATED statement of profit or loss for the year ended 30 September 20X4?
A、$1,860,000 profit
B、$2,016,000 profit
C、$342,000 profit
D、$558,000 loss
A、$1,560,000
B、$1,395,000
C、$1,515,000
D、$1,690,000
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