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财务会计 B 第一次作业（总成绩的 20% ）
ⅠTRUE/FALSE （20marks，2marks for each item）You are required to
decide true or false and give the explanation when false is chosen.
1．A company may or not have an Australian company number(ACN).If
no number is given, then a company is to be known by its name.
Answer:
2．Limited liability means that the shareholders of the company are liable
only to the extent of any amounts unpaid on their shares in the winding-up
of the company.
Answer:
3 ． Public companies are the most common type of company operating in
Australia,usually in the small-business sector.
Answer:
4 ．If a company wishes to adopt different rules from additional rules, it will need to
set up own replaceable rules.
Answer:
5 ．
Tax payable method is based on the assumption that income tax expense in a
company ’s financial statements is not equal merely to the current tax liability but is
also a function of the company’s deferred tax liabilities and assets.
Answer:
6 ．Carrying amount is the amount that is attributed to an asset or a liability for tax
purposes..
Answer:
1
7 ．Tax base for a liability is only specified as follows:
Tax base for a liability=Carrying amount-Any future deductible amount for tax
Answer:
8 ．Contingent consideration is measured at the carrying amount at acquisition date..
Answer:
9 ．Goodwill is not subject to an annual impairment test but is amortised.
Answer:
10．An acquiree may continue to exist as an entity subsequent to a business
combination, or may go into liquidation.
Answer:
Ⅱ Multiple choice (20marks,2marks for each item)
This part consists of ten multiple c
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