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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:
年内,该公司购买了油公司。油的销售协议的一部分,将提供给公司的前控股公司在五年期间不经济的速度。留学生财务管理论文作为一个提供未来经营亏损已成立的的英镑135米,只涉及到不经济的石油供应。此外,油公司面对的环境引起的法律责任,其过去的义务,主要是石油和地下水的修复成本,虽然目前还没有法律义务工作的开展。环境海岸责任时,本集团决定关闭非活动网站上正式计划的行动。已决定提供1.2亿英镑就收购油公司的环境责任。核燃料的声誉,以确保在其业务活动中保护环境。

 

Required:要求:
 

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。
上一年度的收益表表明收入225000英镑及开支189000英镑的合同4。
该公司认为,一个合同的结果不能可靠估计的,直到合同完成了25%。然而,它可能是客户将支付迄今所产生的费用。
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.

 

Required:要求:

 

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%)
有人认为,不应确认建造合同的利润,直到合同完成。简要解释你是否认为,这个建议提高财务报告质量的长期合同(15%)
问题3(40%)
运输有限公司希望扩大自己的运输车队,并购置了三台重型货车与标价18000英镑。该公司已经协商租赁融资,以资助扩大,并已订立融资租赁协议于2001年1月1日起共同的车库。该协议规定,运输公司将支付存款的9000英镑2001年1月1日,并于2001年12月31日2002年和一个最后一期20391英镑的2003年12月31日的两个年度分期24000英镑。
利益的25%计算的未偿还余额1月1日起,每年支付每年12月31日。
运输公司的折旧政策,以撇销车辆的四年期间内采用直线法和假设一个残值的为每辆车1333英镑的,在其使用寿命结束。
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.

 

Required:要求:
 

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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