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英國論文怎么寫:accounting的sample paper財務報表寫作要求

時間:2012-12-16 00:07來源:www.2279035.live 作者:anne 點擊:
是考前發的sample paper 里面的計算題是主要的寫作內容以下是詳細要求

Question 1 (20%)問題1(20%)


Nuclear Fuels, a public limited company, disclosed the following information in its financial statements for the year ending 30 November 2009:
The company purchased an oil company during the year. As part of the sale agreement, oil has to be supplied to the company’s former holding company at an uneconomic rate for the period of five years. As a result a provision for future operating losses has been set up of £135m, which relates solely to the uneconomic supply of oil. Additionally the oil company is exposed to environmental liabilities arising out of its past obligations, principally in respect of oil and ground water restoration costs, although currently there is no legal obligation to carry out the work. Liabilities for environmental coast are provided for when the group determines a formal plan of action on the closure of an inactive site. It has been decided to provide for £120m in respect of the environmental liability on the acquisition of the oil company. Nuclear Fuels has a reputation for ensuring the preservation of the environment in its business activities.核燃料,公共有限責任公司,為11月30日止年度的財務報表中披露以下信息:
年內,該公司購買了油公司。油的銷售協議的一部分,將提供給公司的前控股公司在五年期間不經濟的速度。留學生財務管理論文作為一個提供未來經營虧損已成立的的英鎊135米,只涉及到不經濟的石油供應。此外,油公司面對的環境引起的法律責任,其過去的義務,主要是石油和地下水的修復成本,雖然目前還沒有法律義務工作的開展。環境海岸責任時,本集團決定關閉非活動網站上正式計劃的行動。已決定提供1.2億英鎊就收購油公司的環境責任。核燃料的聲譽,以確保在其業務活動中保護環境。

 

Required:要求:
 

Discuss whether the provision has been accounted for correctly under IAS 37.討論是否提供已占到正確地根據國際會計準則第37號。

 

Question 2 (40%)問題2(40%)
 

The following details are as at the 31 December 2005.以下的細節是,在2005年12月31日。

 

You are to assume that profit accrues evenly over the contract.你要承擔的利潤應計均勻的合同。
上一年度的收益表表明收入225000英鎊及開支189000英鎊的合同4。
該公司認為,一個合同的結果不能可靠估計的,直到合同完成了25%。然而,它可能是客戶將支付迄今所產生的費用。
The income statement for the previous year showed revenue of £225,000 and expenses of £189,000 in relation to contract 4.
The company considers that the outcome of a contract cannot be estimated reliably until a contract is 25% complete. It is, however, probable that the customer will pay for costs incurred so far.

 

Required:要求:

 

Calculate the amounts to be included in the income statement of the company for the year ended 31 December 2005 and the balance sheet as at that date (25%)計算的金額包括在收益表2005年12月31日的一年,該公司的資產負債表,于當日(25%)
有人認為,不應確認建造合同的利潤,直到合同完成。簡要解釋你是否認為,這個建議提高財務報告質量的長期合同(15%)
問題3(40%)
運輸有限公司希望擴大自己的運輸車隊,并購置了三臺重型貨車與標價18000英鎊。該公司已經協商租賃融資,以資助擴大,并已訂立融資租賃協議于2001年1月1日起共同的車庫。該協議規定,運輸公司將支付存款的9000英鎊2001年1月1日,并于2001年12月31日2002年和一個最后一期20391英鎊的2003年12月31日的兩個年度分期24000英鎊。
利益的25%計算的未償還余額1月1日起,每年支付每年12月31日。
運輸公司的折舊政策,以撇銷車輛的四年期間內采用直線法和假設一個殘值的為每輛車1333英鎊的,在其使用壽命結束。
It has been suggested that profit on construction contracts should not be recognised until the contract is completed. Briefly explain whether you believe that this suggestion would improve the quality of financial reporting for long-term contracts (15%)
Question 3 (40%)
Transport Co wish to expand their transport fleet and purchased three heavy lorries with a list price of £18,000 each. The company has negotiated lease finance to fund this expansion, and it has entered into finance lease agreement with Garages Co on 1 January 2001. The agreement states that Transport Co will pay a deposit of £9,000 on 1 January 2001, and two annual instalments of £24,000 on 31 December 2001, 2002 and a final instalment of £20,391 on 31 December 2003.
Interest to be calculated at 25% on the balance outstanding on 1 January each year and paid on 31 December each year.
The depreciation policy of Transport Co is to write off the vehicles over a four year period using the straight line method and assuming a scrap value of £1,333 for each vehicle at the end of its useful life.

 

Required:要求:
 

Show the entries in the income statement and balance sheet for the years 2001, 2002, 2003 for Transport Co. This is the only lease transaction undertaken by this company. Calculations to the nearest £.這是唯一的租賃交易,由本公司承擔,顯示的條目中的損益表和資產負債表的2001年,2002年,2003年運輸有限公司。計算到最近£.



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