Question 1: (7 Marks)问题1：（7分）List and define four ethical standards that are part of the Australian Society of Certified Practising Accountant’s Code of Professional Conduct. (1.75 each heading and definition).请列出并详细说明澳洲会计师公会专业行为守则中的4项职业道德准则（每项准则及解释1.75分）Question 2: (4 Marks)问题2：（4分）Consider two following two products/services from among the following categories that you are familiar with, and describe the aspects of the products that you value as a customer.请从你所熟悉的方面，对以下2种产品/服务进行思考，并向你所认为的潜在客户描述其外观（功能）A recent model car (2 Marks) 新款模型车（2分）‘City-Link’ membership (an electronic toll-road billing device) (2 Marks) ‘City-Link’会员资格（一种收费公路的电子账单设备）（2分）Question 3: (14 Marks)问题3：（14分）Armidale Aluminium Company, a manufacturer of recyclable soft drink cans, had the following inventory balances at the beginning and end of the current year:Armidale铝业公司，一家生产可循环使用的软饮料包装罐的制造商，当年存货期初、期末余额情况如下： （以下原文应为表格/资产负债表，表格分隔符以“·”字符代替——译者注）Inventory Account January 1($) December 31($) 库存商品科目 · 1月1日（$）·12月31日（$）Raw Material 120,000 140,000 原材料 · 120,000 · 140,000 Work in Process 240,000 230,000 在产品（半成品） · 240,000 · 230,000Finished Goods 300,000 330,000 库存商品（产成品） · 300,000 · 330,000During the year the company purchased $500,000 of raw material and spent $800,000 on direct labour. Manufacturing overhead costs were as under:当年公司购买了价值为$500,000原材料，直接人工成本开销$800,000。制造费用如下：Indirect Materials 20,000 间接材料：20,000Indirect Labour 50,000 间接人工成本：50,000Depreciation on Plant and Equipment 200,000 厂房和设备的折旧：200,000 Electricity 50,000 电力：50,000Other 60,000 其他： 60,000Sales revenue was 2,210,000 for the year. Selling and administrative expenses for the year amounted to 220,000. The firm’s tax rate is 40%.全年销售收入为 2,210,000，全年销售及管理费用为220,000，公司税率（企业所得税率——译者注）为40%Required:要求：Prepare a schedule of cost of goods manufactured编制成本计算表Prepare a schedule of cost of goods sold (10.5 Marks)编制销售产品的成本结转表（10.5分）Prepare an income statement for the company (3.5 Marks) 编制公司损益表（3.5分）Question 4: (Total 15 Marks)问题4：（15分）Kylie Helen, a florist, operates retail stores in several shopping malls. The average selling price of an arrangement is $30 and the average cost of each sale is $18. A new mall is opening where Kylie wants to locate a store, but the location manager is not sure about the rent method to accept. The mall operator offers the following three options for its retail store rentals:Kylie Helen，在几家购物中心中经营零售业务的连锁花店。平均每单业务售价为$30，平均每单业务成本为$18。Kylie目前计划在一家新的购物中心中开设连锁店，但负责选址的连锁店经理并不认可租金的支付方式。购物中心运营商提出了以下三种零售商店租金的支付方式：paying a fixed rent of $15,000 a month, or 1、每月支付$15,000的固定的租金，paying a base rent of $9,000 plus 10% of revenue received, or 2、每月支付$9,000的固定的租金，另加10%销售收入paying a base rent of $4,800 plus 20% of revenue received up to a maximum rent of $25,000. 3、每月支付$4,800的固定的租金，另加20%销售收入，但租金最高不超过$25,000Required:要求：a. For each option, compute the breakeven sales and the monthly rent paid at break-even. (9 Marks)a. 对于每一种支付方式，分别计算达到盈亏平衡点的销售总额，以及在平衡点时每月应支付的租金。（9分）b. Compare option 1 with, i. Option 2, and with ii. Option 3, and analyse, at what level of sale both options will have same preference (for both i, and ii), and how these preferences will change if sale goes beyond those levels. (6 Marks)b. 分别比较1、2支付方式，1、3支付方式并进行分析，在何种销售水平上（指销售总额有多少——译者注），两种比较有同样的表现。（解释一下：是指在何种销量的情况下，1、2支付方式的利润差额和1、3支付方式的利润差额是一致的，实际上就是求在何种销量的情况下，2、3支付方式的盈利是一致的——译者注），并请解释在此销量水平上，如果利润继续增长，两种比较的结果将如何变化？（解释一下：是指在该销量发生变化的情况下，销量增长后，1、2支付方式的利润差额和1、3支付方式的利润差额将如何变化——译者注）（6分）Hint for Question 4: Denote ‘number of units sale at Break Even’ by a letter (A, B, or C....)问题4提示：用字母A, B, C来表示各个支付方式的盈亏平衡点的销量。（即可以用字母代替数字说明销量，然后进行比较。本提示的作用在于提示做题者可以先计算出各个支付方式的盈亏平衡点销量分别是多少，然后再进行比较——译者注）
我也是学会计的哈哈我来翻译给你。第一笔业务的意思是：这笔业务在29日支付了700块租金DR是借，CR是贷。第2笔业务是：业主撤出了500块现金在31号借方是什么我不知道.RENT应该是指营业外支出吧。但两个贷方都是库存现金。
Apple Company engaged in the following transactions during September苹果公司在九月参与如下交易：1 Purchased inventory for cash 800现金购买库存8003 Purchased 1,900 of inventory on account under terms of 2/10.n/30根据2/10.n/30购买1900库存记账7 Returned 300 of defective merchandise purchased on sep 3退还9月3日购买的300件缺陷产品9 Paid freight bill of 300 on September 3 purchase支付9月3日采购的300件运费10 Sold inventory on account for 3,100. Payment term was 3/15 n/30 these goods cost company 1,700 记账卖出库存3100. 支付方式是3/15 n/30，这些货物话费公司170011 Paid amount owed on credit purchase of September 3,less the discount and the return9月3日的赊购金额，更少的折扣和回报16 Granted a sales allowance of 800 on the septermber 10 sale在9月10日的销售中获得了800销售津贴20 Received returned inventory from September 10 sale,300.The cost of the inventory received was 250收到9月10日出货的退货300。收到库存的花费是25021 Paid utilities expense 300支付公用事业费30023 Received cash from September 10 customer in full settlement of the debt,less the allowance return and discount从9月10日起，客户收到了全额清偿债务的现金。较少的津贴返还和折扣
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