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NEW QUESTION: 1
PQ is a retail business. In recent years they have improved their financial performance and increased their revenue. The following ratios have been calculated for the years ended 31 December 20X4 and
20X3:
Which of the following explanations of PQ's financial performance is consistent with these ratios?
A. In 20X4 PQ sold a retail outlet resulting in a significant gain on disposal which has been deducted from administrative expenses.
B. In 20X4 PQ reduced the unit selling price resulting in an increase in volumes sold and an increase in overall revenue.
C. In 20X4 taxation legislation was amended which reduced the rate of corporate income tax by 3.5%.
D. PQ changed suppliers early in 20X4 because the new supplier agreed to supply the same goods at a cheaper price.
Answer: D
NEW QUESTION: 2
Michael is responsible for the accounting setup. Here is the list of accounts for the accounting setup structure mapped to their requirement.
1. suspense account - suspense posting
2. reserve for encumbrance account - exchange rate gain/loss
3. non-postable net income account - average balance processing
4. ledger currency balancing account - for using Oracle subledgers and balance subledger journals by the entered currency and balancing segment value
5. entered currency balancing account - for using Oracle subledgers and balance foreign currency subledger journals by the ledger currency and balancing segment value Identify two correct mappings of accounts. (Choose two.)
A. 0
B. 1
C. 2
D. 3
E. 4
Answer: A,C
NEW QUESTION: 3
A. Option C
B. Option D
C. Option B
D. Option A
Answer: C
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