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财务副经理
财务副经理
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ACCA考试 一日一练

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更多 发布于:2012-09-17 09:28
ACCA考试 一日一练
The following trial balance relates to Cavern as at 30 September 2010:
$’000
$’000
Equity shares of 20 sen each (note (i))
50,000
8% loan note (note (ii))
30,600
Retained earnings – 30 September 2009
12,100
Other equity reserve
3,000
Revaluation reserve
7,000
Share premium
11,000
Land and buildings at valuation – 30 September 2009:
Land (RM7 million) and building (RM36 million) (note (iii))
43,000

Plant and equipment at cost (note (iii))
67,400

Accumulated depreciation plant and equipment – 30 September 2009
13,400

Available-for-sale investments (note (iv))
15,800

Inventory at 30 September 2010
19,800

Trade receivables
29,000

Bank
4,600
Deferred tax (note (v))
4,000
Trade payables
21,700
Revenue
182,500
Cost of sales
128,500

Administrative expenses (note (i))
25,000

Distribution costs
8,500

Loan note interest paid
2,400

Bank interest
300

Investment income
700
Current tax (note (v))
900
 
340,600
340,600

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