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3. [單選題]Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

C. $23,105

D. $23,000

E. $20,909

F. $24,150

4. [單選題]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

5. [單選題]Is the following statement true or false?

B. True

C. False

3、正確答案 :F

解析:At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

4、正確答案 :A

5、正確答案 :B

解析:Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

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