On 1 October 20X4, Kalatra Co commenced drilling for oil from an undersea oilfield. Kalatra Co is required to dismantle the drilling equipment at the end of its five-year licence. This has an estimated cost of $30m on 30 September 20X9. Kalatra Co’s cost of capital is 8% per annum and $1 in five years’ time has a present value of 68 cents.

What is the provision which Kalatra Co would report in its statement of financial position as at 30 September 20X5 in respect of its oil operations？

A、$32,400,000

B、$22,032,000

C、$20,400,000

D、$1,632,000

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On 1 October 20X4, Flash Co acquired an item of plant under a five－year lease agreemen
On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreement. The plant had a cash purchase cost of $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years.
What is the current liability for the leased plant in Flash Co’s statement of financial position as at 30 September 20X5？
A、$19,300,000
B、$4,070,000
C、$5,000,000
D、$3,850,000

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On 1 October 20X4, Hoy Co had $2·5 million of equity share capital (shares of 50 cents each)in issue. No new shares were issued during the year ended 30 September 20X5, but on that date there were outstanding share options which had a dilutive effect equivalent to issuing 1·2 million shares for no consideration. Hoy’s profit after tax for the year ended 30 September 20X5 was $1,550,000.
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

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On 1 October 20X4, Pyramid Co acquired 80% of Square Co’s 9 million equity shares. At the date of acquisition,Square Co had an item of plant which had a fair value of $3m in excess of its carrying amount. At the date of acquisition it had a useful life of five years. Pyramid Co’s policy is to value non-controlling interests at fair value at the date of acquisition. For this purpose, Square Co’s shares had a value of $3·50 each at that date. In the year ended 30 September 20X5, Square Co reported a profit of $8m.
At what amount should the non-controlling interests in Square Co be valued in the consolidated statement of financial position of the Pyramid group as at 30 September 20X5？
A、$26,680,000
B、$7,900,000
C、$7,780,000
D、$12,220,000

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已知企业20X4年贡献毛益500000元，利润100000元，那么20X5年的经营杠杆系数（）。

A企业20X4年度利润总为1600万元。（1)确认20X4年度所得税费用，并将本年度所得税费用转入“本年利润"科目:（2)将净利润的转入“利润分配一未分配利润”科目。要求:对以上两项业务作出账务处理

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英译汉：The People's Republic of China （PRC), founded on October 1, 1949, covers an a
英译汉：The People's Republic of China (PRC), founded on October 1, 1949, covers an area of 9.6 million square kilometers.

The following two issues relate to Spiko Co’s mining activities:Issue 1: Spiko Co began op
The following two issues relate to Spiko Co’s mining activities:
Issue 1: Spiko Co began operating a new mine in January 20X3 under a five-year government licence which required Spiko Co to landscape the area after mining ceased at an estimated cost of $100,000.
Issue 2: During 20X4, Spiko Co’s mining activities caused environmental pollution on an adjoining piece of government land. There is no legislation which requires Spiko Co to rectify this damage, however, Spiko Co does have a published environmental policy which includes assurances that it will do so. The estimated cost of the rectification is $1,000,000.
In accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, which of the following statements is correct in respect of Spiko Co’s financial statements for the year ended 31 December 20X4？
A.A provision is required for the cost of both issues 1 and 2
B.Both issues 1 and 2 require disclosure only
C.A provision is required for the cost of issue 1 but issue 2 requires disclosure only
D.Issue 1 requires disclosure only and issue 2 should be ignored

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At 1 April 2014, Tilly owned a property with a carrying amount of $800,000 which had a remaining estimated life of 16 years. The property had not been revalued. On 1 October 2014, Tilly decided to sell the property and correctly classified it as being ‘held-for-sale’. A property agent reported that the property’s fair value less costs to sell at 1 October 2014 was expected to be $790,500 which had not changed at 31 March 2015.
What should be the carrying amount of the property in Tilly’s statement of financial position as at 31 March 2015？
A.$775,000
B.$790,500
C.$765,000
D.$750,000

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甲公司为制造企业，20×4年发现一些现金流量：(1)将销售产生的应收账款申请保理，取得现金1200万元，银行对于标的应收账款具有追索权;(2)购入作为交易性金融资产核算的股票支付现金200万元;(3)收到保险公司对存货损毁的赔偿款120万元;(4)收到所得税返还款260万元;(5)向其他方提供劳务收取现金400万元。不考虑其他因素。甲公司20X4年经营活动产生的现金流量净额是()。

20X4年财务报告于20X5年3月20日对外报出，其于20X5年发生的下列交易事项中，应作为20X4年调整事项处理的有()