ACCA考试 一日一练
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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