ACCA-FR重点题目点拨

题目：

DT’s final dividend for the year ended 31 October 20X5 of $150,000 was declared on 1 February 20X6 and paid in cash on 1 April 20X6. The financial statements were approved on 31 March 20X6.

Which TWO of the following statements reflect the correct treatment of the dividend in the financial statements of DT?

A.The payment settles an accrued liability in the statement of financial position as at 31 October 20X5

B.The dividend is shown as a deduction in the statement of profit or loss for the year ended 31 October 20X6

C.The dividend is shown as an accrued liability in the statement of financial position as at 31 October 20X6

D.The $150,000 dividend was shown in the notes to the financial statements at 31 October 20X5

E.The dividend is shown as a deduction in the statement of changes in equity for the year ended 31 October 20X6

答案：DE

考点：Dividend(FA知识回顾）&Adjustments and Non-adjustment events

答案解析：Those that provide evidence of conditions that existed at the end of the reporting period – adjusting events

ü Insolvency of a customer with a balance owing at the year end

ü Sale of inventory after the end of the reporting period for less than its carrying value at the year end

Those that are indicative of conditions that arose after the reporting period – non-adjusting events (disclose if material)

ü Fire;acquisition,or disposal of subsidiary after the year end

知识点复习建议：FA-Dividend

Declared: Dr retained earnings 150,000 Cr dividend payable 150,000

Paid: Dr dividend payable 150,000 Cr cash 150,000