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4. [單選題]10 What would the company’s profit become after the correction of the above errors?

A. $634,760

B. $624,760

C. $624,440

D. $625,240

5. [單選題]13 Which of the following correctly describes the imprest system for operating petty cash?

A. A

B. All expenditure out of petty cash must be supported by a properly authorised voucher.

C. A regular equal amount of cash is transferred into petty cash.

D. The exact amount of expenditure out of petty cash is reimbursed at intervals.

E. A budget is fixed for a period which petty cash expenditure must not exceed.

6. [單選題]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?

B. The estate income is not taxable

C. The estate income will be taxed as occasional (ad hoc) income

D. The estate income will be taxed as other income

E. The estate income will be taxed as service income

7. [單選題]The following information is available for a manufacturing company which produces multiple products:

A. (i) The product mix ratio

B. (ii) Contribution to sales ratio for each product

C. (iii) General fixed costs

D. (iv) Method of apportioning general fixed costs

E. Which of the above are required in order to calculate the break-even sales revenue for the company?

F. All of the above

G. (i), (ii) and (iii) only

H. (i), (iii) and (iv) only

I. (ii) and (iii) only

4、正確答案 ：D

解析：630,000 – 4,320 – 440

5、正確答案 ：D

6、正確答案 ：B

7、正確答案 ：G

解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

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