Question

- -求英语会计高手

Question 1: (7 Marks)
List and define four ethical standards that are part of the Australian Society of Certified Practising Accountant’s Code of Professional Conduct. (1.75 each heading and definition).

Question 2: (4 Marks)
Consider two following two products/services from among the following categories that you are familiar with, and describe the aspects of the products that you value as a customer.

A recent model car (2 Marks)
‘City-Link’ membership (an electronic toll-road billing device) (2 Marks)

Question 3: (14 Marks)
Armidale Aluminium Company, a manufacturer of recyclable soft drink cans, had the following inventory balances at the beginning and end of the current year:

Inventory Account January 1($) December 31($)
Raw Material 120,000 140,000
Work in Process 240,000 230,000
Finished Goods 300,000 330,000

During the year the company purchased $500,000 of raw material and spent $800,000 on direct labour. Manufacturing overhead costs were as under:

Indirect Materials 20,000
Indirect Labour 50,000
Depreciation on Plant and Equipment 200,000
Electricity 50,000
Other 60,000

Sales revenue was 2,210,000 for the year. Selling and administrative expenses for the year amounted to 220,000. The firm’s tax rate is 40%.

Required:

Prepare a schedule of cost of goods manufactured

Prepare a schedule of cost of goods sold (10.5 Marks)
Prepare an income statement for the company (3.5 Marks)

Question 4: (Total 15 Marks)
Kylie Helen, a florist, operates retail stores in several shopping malls. The average selling price of an arrangement is $30 and the average cost of each sale is $18. A new mall is opening where Kylie wants to locate a store, but the location manager is not sure about the rent method to accept. The mall operator offers the following three options for its retail store rentals:

paying a fixed rent of $15,000 a month, or
paying a base rent of $9,000 plus 10% of revenue received, or
paying a base rent of $4,800 plus 20% of revenue received up to a maximum rent of $25,000.
Required:

a. For each option, compute the breakeven sales and the monthly rent paid at break-even. (9 Marks)

b. Compare option 1 with, i. Option 2, and with ii. Option 3, and analyse, at what level of sale both options will have same preference (for both i, and ii), and how these preferences will change if sale goes beyond those levels. (6 Marks)

Hint for Question 4: Denote ‘number of units sale at Break Even’ by a letter (A, B, or C....)

Answer 1

Question 1: (7 Marks)
问题1：（7分）
List and define four ethical standards that are part of the Australian Society of Certified Practising Accountant’s Code of Professional Conduct. (1.75 each heading and definition).
请列出并详细说明澳洲会计师公会专业行为守则中的4项职业道德准则（每项准则及解释1.75分）

Question 2: (4 Marks)
问题2：（4分）
Consider two following two products/services from among the following categories that you are familiar with, and describe the aspects of the products that you value as a customer.
请从你所熟悉的方面，对以下2种产品/服务进行思考，并向你所认为的潜在客户描述其外观（功能）

A recent model car (2 Marks)
新款模型车（2分）
‘City-Link’ membership (an electronic toll-road billing device) (2 Marks)
‘City-Link’会员资格（一种收费公路的电子账单设备）（2分）

Question 3: (14 Marks)
问题3：（14分）
Armidale Aluminium Company, a manufacturer of recyclable soft drink cans, had the following inventory balances at the beginning and end of the current year:
Armidale铝业公司，一家生产可循环使用的软饮料包装罐的制造商，当年存货期初、期末余额情况如下： （以下原文应为表格/资产负债表，表格分隔符以“·”字符代替——译者注）

Inventory Account January 1($) December 31($)
库存商品科目 · 1月1日（$）·12月31日（$）
Raw Material 120,000 140,000
原材料 · 120,000 · 140,000
Work in Process 240,000 230,000
在产品（半成品） · 240,000 · 230,000
Finished Goods 300,000 330,000
库存商品（产成品） · 300,000 · 330,000

During the year the company purchased $500,000 of raw material and spent $800,000 on direct labour. Manufacturing overhead costs were as under:
当年公司购买了价值为$500,000原材料，直接人工成本开销$800,000。制造费用如下：

Indirect Materials 20,000
间接材料：20,000
Indirect Labour 50,000
间接人工成本：50,000
Depreciation on Plant and Equipment 200,000
厂房和设备的折旧：200,000
Electricity 50,000
电力：50,000
Other 60,000
其他： 60,000

Sales revenue was 2,210,000 for the year. Selling and administrative expenses for the year amounted to 220,000. The firm’s tax rate is 40%.
全年销售收入为 2,210,000，全年销售及管理费用为220,000，公司税率（企业所得税率——译者注）为40%

Required:
要求：
Prepare a schedule of cost of goods manufactured
编制成本计算表
Prepare a schedule of cost of goods sold (10.5 Marks)
编制销售产品的成本结转表（10.5分）
Prepare an income statement for the company (3.5 Marks)
编制公司损益表（3.5分）

Question 4: (Total 15 Marks)
问题4：（15分）

Kylie Helen, a florist, operates retail stores in several shopping malls. The average selling price of an arrangement is $30 and the average cost of each sale is $18. A new mall is opening where Kylie wants to locate a store, but the location manager is not sure about the rent method to accept. The mall operator offers the following three options for its retail store rentals:
Kylie Helen，在几家购物中心中经营零售业务的连锁花店。平均每单业务售价为$30，平均每单业务成本为$18。Kylie目前计划在一家新的购物中心中开设连锁店，但负责选址的连锁店经理并不认可租金的支付方式。购物中心运营商提出了以下三种零售商店租金的支付方式：

paying a fixed rent of $15,000 a month, or
1、每月支付$15,000的固定的租金，
paying a base rent of $9,000 plus 10% of revenue received, or
2、每月支付$9,000的固定的租金，另加10%销售收入
paying a base rent of $4,800 plus 20% of revenue received up to a maximum rent of $25,000.
3、每月支付$4,800的固定的租金，另加20%销售收入，但租金最高不超过$25,000

Required:
要求：

a. For each option, compute the breakeven sales and the monthly rent paid at break-even. (9 Marks)
a. 对于每一种支付方式，分别计算达到盈亏平衡点的销售总额，以及在平衡点时每月应支付的租金。（9分）

b. Compare option 1 with, i. Option 2, and with ii. Option 3, and analyse, at what level of sale both options will have same preference (for both i, and ii), and how these preferences will change if sale goes beyond those levels. (6 Marks)
b. 分别比较1、2支付方式，1、3支付方式并进行分析，在何种销售水平上（指销售总额有多少——译者注），两种比较有同样的表现。（解释一下：是指在何种销量的情况下，1、2支付方式的利润差额和1、3支付方式的利润差额是一致的，实际上就是求在何种销量的情况下，2、3支付方式的盈利是一致的——译者注），并请解释在此销量水平上，如果利润继续增长，两种比较的结果将如何变化？（解释一下：是指在该销量发生变化的情况下，销量增长后，1、2支付方式的利润差额和1、3支付方式的利润差额将如何变化——译者注）（6分）

Hint for Question 4: Denote ‘number of units sale at Break Even’ by a letter (A, B, or C....)
问题4提示：用字母A, B, C来表示各个支付方式的盈亏平衡点的销量。（即可以用字母代替数字说明销量，然后进行比较。本提示的作用在于提示做题者可以先计算出各个支付方式的盈亏平衡点销量分别是多少，然后再进行比较——译者注）

Answer 2

问题1:(7标志)
列表和定义四的道德标准,澳大利亚社会的一部分注册执业会计师的职业行为标准。每个标题和定义(1.75)。

问题2:(4标志)
考虑两个两方面的产品/服务,在下列情形你熟悉的描述方面的产品,你的价值作为一个客户。

最近的一个汽车模型(2标志)
“City-Link的入会(电子收费还贷公路计费装置),(2)标记

问题3:(14标志)
Armidale铝公司,生产可回收的软饮料罐、有以下库存余额在开始和结束当年:

库存帐1月1日(12月31日(美元)美元)
原料120000 - 140000
工作过程中,240000 - 230000
成品300000 - 330000

在这一年里公司购买了价值500000的原材料、直接人工成本上花费了近800000美元。制造费用成本下:

辅料20000
间接劳动50000
厂房和设备折旧—200000
电50000
60000

销售收入是2210000年)。销售和行政费用达220000年。公司的所得税率为40%。

要求:

准备一个商品的成本制造的时间表

准备一个计划销售货物的成本(10.5分)
准备公司的损益表(3.5分)

问题4:总计15(商标)
凯莉海伦,一家花店,零售商店经营几个购物商场。的平均售价为$ 30的安排,每个销售的平均成本是$ 18岁。在一个新的购物中心是开放凯莉要找到一个商店,但是主教练的位置不确定的方法去接受。租金购物中心提供了以下三个选择算子对其零售店面租金:

一个固定的租金支付每月15000美元,或
租金支付9000美元,加上基地收入的10%接受过的,或者接受了
租金支付一个基地4800美元,加上20%的收入

Answer 3

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Answer 4

问题1：（7分）名单和定义四个道德标准的一部分，澳大利亚社会的执业会计师的专业行为守则。（1.75每个标题和定义）。问题2：（4分）考虑以下产品/服务从以下类别，你熟悉，和描述方面的产品，你作为一个客户价值。最近的模型车（2分）“信递联的会员（电子收费道路计费装置）（2分）问题3：（14分）澳大利亚铝业公司，厂商可回收饮料罐，有以下的库存余额在开始和结束的一年：盘点一月一日（元）十二月三十一日（美元）原材料120000- 140000工作过程中的240000个230000成品300000330000在这一年中公司购买了5美元的00000的原材料，花费了8美元，00000直接劳动。间接制造费用下：间接材料20000间接劳动力50000厂房和设备的折旧200000电50000其他60000销售收入是2210000年。销售和管理费用为每年达220000。公司的税率为40%。要求：准备一个制成品成本明细表准备一个时间表，商品销售成本（10.5分）编制利润表为公司（3.5分）问题4：（15分）凯利·海伦，一个花店，经营零售商店在一些商场。平均销售价格的安排是30美元，平均成本每出售18美元。一个新的购物中心开幕之时，就想要找到一个商店，但经理的位置是不确定的租金法接受。商场运营商提供以下三种选择的零售商店租金：支付一个固定的每月15000美元的租金，或一座9000美元的租金加10%的收入，或一座4800美元的租金加20%获得的收益最高可达25000美元的租金。要求：答：每一个选项，计算盈亏平衡点的销售和每月支付的租金收支平衡。（9分）B .比较选项1，我选择2，并与二。选择3，和分析，在什么级别的销售都将有相同的偏好（为我，和二），以及如何将这些偏好将改变如果销售超越水平。（6分）暗示问题4：表示数量的单位销售突破“信（甲，乙，或C……）插入图片插入地图回答即可得2分经验值，回答被采纳可同步增加经验值和财富值参考资料：匿名回答提交回答

Answer 5

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Answer 6

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