15. ABC Inc. had 20,000 ordinary shares issued and outstanding at December 31, 20X8. On July 1, 20X9 an additional 20,000 shares were issued for cash. ABC also had share options outstanding at the beginning and end of 20X9 which allow the holders to purchase 30,000 ordinary shares at €25 per share. The average market price of ABC’s ordinary shares was €30 during 20X9. The number of shares to be used in computing diluted earnings per share for 20X9 is
(A) 35,000
(B) 45,000
(C) 60,000
(D) 70,000

複選題1. What would be an advantage of having all countries adopt and follow the same accounting standards? (A) Consistency and Reliability. (B) Better performance. (C) Comparability and lower preparation costs (D) Avoid fraud.

2. Accrual accounting is used because (A) cash flows are considered less important. (B) it provides a better prediction of future earnings than the cash basis. (C) it recognizes revenues when cash is received and expenses when cash is paid. (D) it provides a better indication of ability to generate cash flows than the cash basis.

3. Which of the following statements is not an objective of financial reporting? (A) Provide information that is useful in investment and credit decisions. (B) Provide information on the liquidation value of an enterpris(E) (C) Provide information that is useful in assessing cash flow prospects. (D) Provide information about enterprise resources, claims to those resources, and changes to them.

複選題4. What is a purpose of having a conceptual framework? (A) To increase financial statement users’ understanding of and confidence in financial reporting. (B) To provide comparable information for different companies. (C) To enable the profession to more quickly solve emerging practical problems and to provide a foundation from which to build more useful standards. (D) To make sure that economic activity can be identified with a particular legal entity and to segregate activities among competing companies.

5. The underlying theme of the conceptual framework is (A) comparability. (B) faithful representation. (C) understandability. (D) decision usefulness.

6. The advantage of relating a company’s bad debt expense to its outstanding accounts receivable is that this approach (A) satisfies the matching principle. (B) best relates bad debt expense to the period of sal(E) (C) gives a reasonably correct statement of receivables in the statement of financial position. (D) makes estimates of uncollectible accounts unnecessary. 

7. The failure to record a purchase of merchandise on account even though the goods are properly included in the physical inventory results in (A) an overstatement of assets and net income. (B) an understatement of liabilities and an overstatement of equity. (C) an understatement of cost of goods sold and an overstatement of assets. (D) an understatement of assets and net income.

8. Which of the following is not a reason the retail inventory method is used widely? (A) For insurance information (B) As a control measure in determining inventory shortages (C) To defer income tax liability (D) To permit the computation of net income without a physical count of inventory

9. When funds are borrowed to pay for construction of assets that qualify for capitalization of interest, the excess funds not needed to pay for construction may be temporarily invested in interest-bearing securities. Interest earned on these temporary investments should be (A) used to increase the cost of assets being constructed. (B) offset against interest cost incurred during construction. (C) multiplied by an appropriate interest rate to determine the amount of interest to be capitalized. (D) recognized as revenue of the period.

10. How should cumulative preference dividends in arrears be shown in a corporation’s statement of financial position? (A) Increase in shareholders’ equity (B) Note disclosure (C) Increase in current liabilities (D) Increase in current liabilities for the amount expected to be declared within the year or operating cycle, and increase in non-current liabilities for the balance

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