busn7050_在线真题试卷与模拟练习_busn7050

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The key issue with connection fees received for connecting a customer to a telecommunications network is:

Angel Limited develops and sells off-the-shelf accounting software packages. The retail price of each package is 550 (GST inclusive). Included with each pack age sold are ‘free′ upgrades for a period of 12 months from the date of sale. These upgrades can be purchased separately for 66 (GST inclusive).
At the date of sale, Angel should record revenue of:

TopTel Co provides a bundled-service package to J. Willis for 2000 upfront.The service package includes:

• upfront advice

• ‘on−call′advice

• database access for a 1−year period.

If each service was sold separately to J. Willis the fees would be:

• Up−front advice: $$400
• On-call advice : $$1800

• Database access: $600
Using the relative fair value approach, the amount of revenue recognised in relation to the database access is (rounded to the nearest whole dollar):

TopTel Co provides a bundled-service package to J. Willis for $2000 upfront. The service package includes:

• upfront advice

• ‘on-call’ advice

• database access for a 1-year period.

If each service was sold separately to J. Willis the fees would be:

• Up-front advice: 400

• On-call advice : 1800

• Database access: 600

The revenue that would be recorded by TopTel Co at the commencement of the agreement is (rounded to the nearest whole dollar):

What impact did the introduction of IFRIC 13 Customer Loyalty Programmes have on revenue recognition policies for entities in the airline industry?（不用看）

Which of the following disclosures are required under AASB 15/IFRS15?
I. The accounting policies adopted for revenue recognition.
II. Total income, allocated between revenue and other gains.
III. The amount of revenue arising from exchanges of goods and services.
IV. The amount of each significant category of revenue recognised during the period.

Which of the following statements is correct in terms of revenue-related disclosures on the face of the statement of profit or loss and other comprehensive income?

In general, the differences between the accounting treatment and the income tax treatment of a particular item if that the accounting treatment is based on:

Current tax consequences of business operations are recognised as:

If a company has not yet paid their existing tax payable they will recognise a in the Statement of financial position.

The assumption made for the tax effect method of accounting for a company’s income tax is:

The following information relates to Jefferson Limited for the year ended 30 June 2022.

（含图）
On the basis of this information the
Current tax liability is:

Omega Limited has an accounting profit before tax of $$400 000. All of the following items have been included in the accounting profit: depreciation of plant $$70 000 (tax deductible depreciation is $$50 000); entertainment expenses $$10 000 (non-deductible for tax purposes); Long service leave expense provided $12 000 (no employee took
Long service leave during the year). The tax rate is 30%. The amount of current
Tax liability is:

Amigos Limited has an asset with a carrying value of $$60 000. The tax base of this asset is $$40 000. The tax rate is 30%. The deferred tax item to be recognised by Amigos Limited is:

Differences between the carrying amounts of an entity’s net assets determined under accounting standards and accrual accounting, and the tax bases of those net assets determined under the Income Tax Assessment Act, are known as:

A taxable temporary differenceleads to the payment of:

A deductible temporary difference leads to the payment of:

Colonial Limited has a machine which cost 300 000 and has been depreciated by 100 000 to date. The accumulated depreciation for tax purposes is $180 000 and the company tax rate is 30%. The tax base of this asset is:

At which time are deferred tax accounting adjustments to be recorded?

AASB 112 Incomes Taxes requires deferred tax assets and liabilities to be measured At the tax rates that:

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