题目内容
下列选项中，不属于财产担保的是()。
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The following trial balance relates to Quincy as at 30 September 2012:
The following notes are relevant:
(i) On 1 October 2011, Quincy sold one of its products for $10 million (included in revenue in the trial balance). As part of the sale agreement, Quincy is committed to the ongoing servicing of this product until 30 September 2014 (i.e. three years from the date of sale). The value of this service has been included in the selling price of $10 million. The estimated cost to Quincy of the servicing is $600,000 per annum and Quincy’s normal gross profit margin on this type of servicing is 25%. Ignore discounting.
(ii) Quincy issued a $25 million 6% loan note on 1 October 2011. Issue costs were $1 million and these have been charged to administrative expenses. The loan will be redeemed on 30 September 2014 at a premium which gives an effective interest rate on the loan of 8%.
(iii) Quincy paid an equity dividend of 8 cents per share during the year ended 30 September 2012.
(iv) Non-current assets:
Quincy had been carrying land and buildings at depreciated cost, but due to a recent rise in property prices, it decided to revalue its property on 1 October 2011 to market value. An independent valuer confirmed the value of the property at $60 million (land element $12 million) as at that date and the directors accepted this valuation. The property had a remaining life of 16 years at the date of its revaluation. Quincy will make a transfer from the revaluation reserve to retained earnings in respect of the realisation of the revaluation reserve. Ignore deferred tax on the revaluation.
Plant and equipment is depreciated at 15% per annum using the reducing balance method.
No depreciation has yet been charged on any non-current asset for the year ended 30 September 2012. All depreciation is charged to cost of sales.
(v) The investments had a fair value of $15·7 million as at 30 September 2012. There were no acquisitions or disposals of these investments during the year ended 30 September 2012.
(vi) The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2011. A provision for income tax for the year ended 30 September 2012 of $7·4 million is required. At 30 September 2012, Quincy had taxable temporary differences of $5 million, requiring a provision for deferred tax. Any deferred tax adjustment should be reported in the income statement. The income tax rate of Quincy is 20%.
Required:
(a) Prepare the statement of comprehensive income for Quincy for the year ended 30 September 2012.
(b) Prepare the statement of changes in equity for Quincy for the year ended 30 September 2012.
(c) Prepare the statement of financial position for Quincy as at 30 September 2012. Notes to the financial statements are not required.
The following mark allocation is provided as guidance for this question:
(a) 11 marks
(b) 4 marks
(c) 10 marks
下列关于贷款合同的说法中，错误的是()。
以下()不是衡量盈利能力比率的指标。
达利的《记忆的永恒》。
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