Mock Exams Ifrs Sol

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IFRS MOCK

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<ul><li><p> 22 2012 </p></li><li><p> 1 </p><p> A </p><p>1. i) </p><p>A </p><p> 132.000 19.800 112.200 </p><p> 158.400 34.320 124.080 </p><p> 175.979,8 175.979,8 0 </p><p> 39.600 39.600 0 </p><p> 36.960 36.960 0 </p><p> 792 0 (792) </p><p> 26.400 29.040 2.640 </p><p> 238.128 </p><p> 238.920* x 25% 59.730 </p><p> 792** x 25% (198) </p><p> 238.128 x 25% 59.532 </p><p>(31/12/2010) (23.786,4) </p><p> 30% </p><p> 25% </p><p>(23.786,4 x 100/30 x 5%) 3.964,4 </p><p> (132.000 - 88.440) 43.560 </p><p> (158.400 - 137.280) 21.120 </p><p> 64.680 </p><p>64.680 x 25% (16.170) </p><p> ( </p><p> ) 23.540 </p><p>* </p><p> &gt; &lt; : </p><p>(112.200 + 124.080 + 2.640) </p><p>** . </p><p>&lt; &gt; : (792) </p><p>ii. </p><p>, 12, 5, 9, 10, 15 </p><p>iii. </p><p> 12 5, 8, 9, 10 </p></li><li><p> 2 </p><p>2. i) </p><p> 1/1/2011 </p><p> 149.580,00 </p><p> 578.376,00 </p><p> 113.680,80 </p><p> 841.636,80 </p><p> (1/1/2011) 1.920.607,20 </p><p>(997.200 + 482.644,8 + 440.762,4) </p><p> - " </p><p>" 149.580,00 </p><p> - " </p><p>" 578.376,00 </p><p> * 37.395,00 </p><p>() </p><p>** </p><p> 108.186,76 </p><p>() </p><p> 440.762,40 </p><p>(31/12/2011) 2.137.009,04 </p><p>*997.200/8 = 124.650 x 30% 37.395 </p><p>** (498.600) + 2 (4.786.560) = 5.285.160 </p><p> ( 1/1/2011) 997.200 </p><p> ( </p><p>31/08/2011) 149.580 </p><p> 1.146.780 </p><p> : 1.146.780 x (498.600/5.285.160) = 108.186,76 </p><p>ii) </p><p> (31/12/2011) </p><p> ** 108.186,76 </p></li><li><p> 3 </p><p> 440.762,40 </p><p> (2011) 113.680,80 </p><p> 2011 662.629,96 </p><p>iii) 6 38 </p><p> . </p><p> 38, 57. </p><p>3. i. A) </p><p> "" (70%) 3.180.000 </p><p> "" </p><p> 1.144.800 </p><p>(3.816.000 x 30%) </p><p> 4.324.800 </p><p>() "" </p><p> 3.816.000 </p><p> 508.800 </p><p> I ) </p><p> "" (70%) 3.180.000 </p><p> "" </p><p> 1.378.000 </p><p> 4.558.000 </p><p>() "" </p><p> 3.816.000 </p><p> 742.000 </p></li><li><p> 4 </p><p> ii) </p><p> "" (40%) 1.272.000 </p><p> "" </p><p> 763.200 </p><p>(2.544.000 x 30%) </p><p> 30% "" </p><p> 1/1/2010 1.060.000 </p><p> 3.095.200 </p><p>() "" 2.544.000 </p><p> 551.200 </p><p> iii) 3 </p><p> 3, </p><p>16,36,37,98,40,41,42,43,44,45,47,48,49,50. </p></li><li><p> 5 </p><p> B </p><p>4. 20 : </p><p> 7,8,10. </p><p> 32,33. </p><p>5. 21 : </p><p> 38,39,40,41. </p><p> 32,47,48,49. </p><p>5. 37 </p><p> : </p><p> 1.18, 1.19, 1.20, 1.21. </p><p> . </p><p> 1.10, 1.11, 1.12, 1.13,1.20, </p><p>1.21. </p></li></ul>