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