Social Science Questions
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Combien de juge sont nommés à vie à la Cour suprême ?
Qui gagne concernant entre les fédéralistes et anti-fédéralistes ?
Date de rédaction des articles de la confédération
Nuit de cristal violence antisémite
Dvlpt des circonscriptions territoriales dans tt l'Angl
Mouvement de recensement par Guillaume le Conquérant
Attachement des Normands à la patrinormande
Nouveau territoire placé sous autorité des danois
Activité législative avec sessions parlementaires régulières
henry II Plantagenêt devient roi en
Mariage de Henry II et Aliénor d'Aquitaine
Expression du syntagme au moyen de 2 langues
Défaite des Vikings face au roi de Wessex
le + puissant de ces royaumes porte titre de
5. (0,4 marks) Entity Z has a profit before tax of 300. Income tax rate is 25%. For income tax purposes, disallowed expenses total 20. Past Tax losses amount to 200 of which half only can be used for the present tax calculation. Which of the following is the income tax charge ? a. 55 b. 105 c. 95 d. 45
4. (0,3 marks) Which of the following Journal Entries will give rise to a debit in the Profit and Loss Account ? a. DR Bank X CR Sales X b. DR Loan X CR Bank X c. DR Provision X CR Write-back from Provision X d. DR Depreciation Charge X CR Accumulated Depreciation X
2. (0,3 marks) The monthly Journal Entry summarizing the Receivables Subsidiary Journal will take which of the following forms ? a. DR Bank CR Sales b. DR Sales CR Bank c. DR Receivables CR Sales d. DR Sales CR Receivables
3. (0,3 marks) Which of the following statements is false ? a. Bank balance is reconciled to Bank Statements received from the bank b. Total balance in the Receivables Subsidiary Ledger is reconciled to Sales in the General Ledger c. An analysis of Motor Vehicles would be reconciled to the Motors Vehicles balance in the General Ledger d. Total balance in the Payables Subsidiary Ledger is reconciled to Payables in the General Ledger
8. (0,3 marks) Which of the following statements appears false with respect to Balances Brought Forward from year N to N+1 ? a. Payables = 100.000CR b. Write-back from Provision for Receivables = 5.000CR c. Accumulated Depreciation = 25.000 CR d. Depreciation Charge = 0
9. (0,3 marks) Which of the following sets taken from a TB does not look anomalous ? a. Purchases = 600.000, Payables = 140.000 b. Loan Interest = 50.000, Loan = 250.000 c. Audit fees = 12.000, Accrual for Audit fees = 50.000 d. Legal fees = 150.000, Sales = 290.000