題目 題型：材料題 難度：★★★ 
6.2萬熱度
材料全屏You are presented with the following trial balance of Malright, a limited li
材料全屏
You are presented with the following trial balance of Malright, a limited liability company, at 31 October 20X7.
Dr Cr
$'000 $'000
Buildings at cost 740
Buildings, accumulated depreciation, 1 November 20X6 60
Plant at cost 220
Plant, accumulated depreciation, 1 November 20X6 110
Land at cost 235
Bank balance 50
Revenue 1,800
Purchases 1,105
Discounts received 90
Returns inwards 35
Wages 180
Energy expenses 105
Inventory at 1 November 20X6 160
Trade payables 250
Trade receivables 320
Administrative expenses 80
Allowance for receivables, at 1 November 20X6 10
Directors' remuneration 70
Retained earnings at 1 November 20X6 130
10% loan notes 50
Dividend paid 30
$1 ordinary shares 650
Share premium account 80
3,280 3,280
Additional information as at 31 October 20X7:
(a) Closing inventory has been counted and is valued at $75,000.
(b) The items listed below should be apportioned as indicated.
Cost of Distribution Administrative
sales costs expenses
% % %
Discounts received -- -- 100
Energy expenses 40 20 40
Wages 40 25 35
Directors' remuneration -- -- 100
(c) An invoice of $15,000 for energy expenses for October 20X7 has not been received.
(d) Loan note interest has not been paid for the year.
(e) The allowance for receivables is to be increased to the equivalent of 5% of trade receivables. Anyexpenses connected with receivables should be charged to administrative expenses.
(f) Plant is depreciated at 20% per annum using the reducing balance method. The entire charge is to be allocated to cost of sales.
(g) Buildings are depreciated at 5% per annum on their original cost, allocated 30% to cost of sales, 30% to distribution costs and 40% to administrative expenses.
(h) Income tax has been calculated as $45,000 for the year.
59【論述題】
The statement of profit or loss for the year ended 31 October 20X7
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