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英国论文怎么写:accounting的sample paper财务报表写作要求

时间:2012-12-16 00:07来源:www.ukassignment.org 作者:anne 点击:
是考前发的sample paper 里面的计算题是主要的写作内容以下是详细要求

Question 1 (20%)问题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,公共有限责任公司,为11月30日止年度的财务报表中披露以下信息:



Discuss whether the provision has been accounted for correctly under IAS 37.讨论是否提供已占到正确地根据国际会计准则第37号。


Question 2 (40%)问题2(40%)

The following details are as at the 31 December 2005.以下的细节是,在2005年12月31日。


You are to assume that profit accrues evenly over the contract.你要承担的利润应计均匀的合同。
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.




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%)计算的金额包括在收益表2005年12月31日的一年,该公司的资产负债表,于当日(25%)
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.



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 £.这是唯一的租赁交易,由本公司承担,显示的条目中的损益表和资产负债表的2001年,2002年,2003年运输有限公司。计算到最近£.

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