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CPA Exam preparation – Assurance

CPA - Assurance

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Question 1

Identify two limitations of the provision of assurance:

	Assurance work is carried out by people independent of the entity
	Sampling is used in assurance work
	Client systems have inherent limitations
	Unqualified staff may be used on assurance engagements

Question 1 Explanation:

Option A is not a limitation rather assurance work is carried out by independent people is a strength. Option D is also incorrect as the use of unqualified staff increases the detection risk of the auditor as opposed to being an inherent limitation of the provision of assurance.

Question 2

Which of the following are the key elements of a general assurance engagement? (Choose three)

	A user
	A subject matter
	Suitable criteria
	An assurance file

Question 2 Explanation:

An assurance engagement is one in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria.

Question 3

Which of the following qualification is required for individuals working on audits in the UK?

	University degree
	Professional qualification
	Membership of a recognised supervisory body
	Employment by a firm controlled by qualified persons

Question 4

Which THREE of the following describe aspects of the expectations gap with respect to the external audit?

	Users do not understand the meaning of the audit opinion
	Users are not aware of the limitations of the audit process
	Users do not appreciate that reasonable assurance is a low level of assurance
	Users do not understand what the audit process involves

Question 4 Explanation:

Reasonable assurance is a high, but not absolute, level of assurance. The other options available represent various aspects of the expectations gap which is the gap between what the assurance provider understands he is doing and what the user of the information believes he is doing.

Question 5

In any assurance engagement there are three parties involved: the responsible party, the practitioner and the user.
In respect of given subject matter state which party

Determine the suitable criteria

	User
	Practitioner
	Responsible party

Question 6

In any assurance engagement there are three parties involved: the responsible party, the practitioner and the user.
In respect of given subject matter state which party

Provides an opinion on whether the subject matter complies with the criteria

	User
	Practitioner
	Responsible party

Question 7

Which of the following statements best describes the evidence obtained and the opinion given in a reasonable assurance engagement?

	Sufficient appropriate evidence and a negative opinion
	Sufficient appropriate evidence and a positive opinion
	A lower level of evidence and a negative opinion
	A lower level of evidence and a positive opinion

Question 7 Explanation:

Sufficient appropriate audit evidence is gathered and a positive opinion issued in a reasonable assurance engagement. A lower level of evidence coupled with a negative opinion applies to a limited assurance engagement.

Question 8

For each of the following statements select which are true.
A) A statutory audit gives reasonable assurance that the financial statements give a true and fair view
B) A negative assurance conclusion gives a limited level of assurance
C) Reasonable assurance is absolute assurance of the correctness of the subject matter.

	A and B
	B and C
	A and C
	A, B and C

Question 8 Explanation:

Whereas the statutory audit provides reasonable assurance through a positive assurance conclusion, in a review engagement, limited assurance is provided with the issue of the negative assurance conclusion. This can be seen in the wording of the two conclusions. The positive assurance conclusion includes wording "the financial statements give a true and fair view", whereas the negative assurance conclusion includes the wording "nothing has come to our attention", emphasising the limited nature of the assignment.
Reasonable assurance is high level of assurance provided on the truth and fairness of the subject matter as opposed to absolute assurance of the correctness of the subject matter.

Question 9

Azad & Co is the external auditor of Shahin PLC, a listed company. The directors of Shahin PLC have requested that Azad & Co carry out a review engagement assessing the effectiveness of its corporate governance policies against the UK Corporate Governance Code.
For the above review engagement, select which part of the engagement description constitutes the subject matter, which describes the suitable criteria and which party is the responsible party.
The subject matter

	Shahin PLC
	The UK Corporate Governance Code

Question 10

	Shahin PLC's corporate governance code
	The UK Corporate Governance Code

Question 11

	Azad & Co.
	The directors of Shahin PLC

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ACCA and CPA preparation in Singapore – Advance Taxation -1

Taxation in Singapore

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Question 1
Which of the following statements relating to expense deduction is/are FALSE?

i) Interest expense incurred on loan for purposes of acquiring land to construct factory is not deductible for tax purposes.

ii) Reimbursement of car running expenses to employees where the car is used mainly for business travelling are deductible

iii) Contribution to overseas pension fund is deductible by the employers regardless of whether the contribution is taxable or tax exempt in the hands of the employees.

i and ii only
i and iii only
ii and iii only
All of the above
None of the above
Question 2
Which of the following statements is/are TRUE in relation to the claim of capital allowance?

i) Qualifying assets purchased in the basis period for Year of Assessment(YA) 2010 and 2011 may qualify for accelerated claim over 2 years under the temporary enhancement for capital allowance claim.

ii) Qualifying assets which cost less than $1,000 each qualify for 100% claim subject to a maximum claim of $20,000 for each YA.

iii) An asset which qualify for capital allowance claim would not qualify for special deduction under S.14Q.

i and ii only
i and iii only
ii and iii only
All of the above
None of the above
Question 3
Which of the following statements on GST is/are TRUE?

i) A trader making wholly or mainly zero-rated supply may apply for exemption from GST registration notwithstanding tat his annual turnover of taxable supply exceeds the $1 million threshold.

ii) There is no need to deem any output GST on goods given away free so long as there is no input GST incurred on the purchase or the input GST claim is blocked.

iii) A GST registered trader need not file any GST returns so long as its business becomes dormant and there are no business transactions in any GST quarter.

i and ii only
i and iii only
ii and iii only
All of the above
None of the above
Question 4
Which of the following statements relating to personal relief claim by a resident individual for the YA2011 is/are FALSE?

i) Keith is 65 years old and a retiree. He derived interest, rental and dividend totalling $50,000 in YA 2011. He is entitled to earned income relief claim which will be capped at $4,000.

ii) Gina is a homemaker and derived interest and rental income totalling $30,000 in YA 2011. She has 4 children who are Singaporean and her mother lived with her and helped her to take care of her children. Gina would qualify for grandparent caregiver relief.

iii) Hubert is a self-employed. He made compulsory medisave contribution amounting to $1,000 in YA 2011. He paid $7,000 insurance premium on his two life insurance policies. The maximum life insurance premium relief which he could claim is restricted to the maximum of $5,000.

i and ii only
i and iii only
ii and iii only
All of the above
None of the above
Question 5
Company A incurred trade loss of $90,000, capital allowance of $70,000 and approved donation of $5,000 (for which 2.5 time has been claimed) in the Year of Assessment(YA) 2011. It derived assessable income (AI) of $200,000 in YA 2010.

Which of the following statements is/are TRUE in relation to the carry back relief and carry forward relief claim in the relevant YA on the basis that Company A elected for carry back relief and the conditions for carry back and carry forward satisfied?

Company A could carry back the trade loss of $90,000, capital allowance of $70,000 and approved donation of $5,000 from YA 2011 to offset its AI in YA 2010.
Company A could carry back the trade loss of $90,000 and capital allowance of $70,000 from YA 2011 to offset its AI in YA 2010. The unutilised donation would be carried forward.
Company A could carry back the capital allowance of $70,000 and trade loss of $30,000 to offset its YA 2010 AI. The remaining trade loss and donation would be carried forward.
Company A could carry back the trade loss of $90,000 and capital allowance of $10,000 from YA 2010. The remaining capital allowance and donation would be carried forward.
Question 5 Explanation:
The carry-back relief under section 37E of the Income Tax Act (“ITA”) is available to all persons carrying on a business, including soleproprietorships and partnerships. The relief will be given only if a claim is made for it.

-> Under the system, a person may carry back its current year qualifying deductions (“QD”) and deduct them against its assessable income of the immediately preceding YA.

-> The maximum amount of QD that can be carried back is capped at $100,000.

-> The QD will be deducted in the following order:
(i) current year‟s unabsorbed CA, if any,
(ii) current year‟s trade losses, if any.

-> The carry-back of unabsorbed CA is subject to the “same business” test. A company will have to satisfy the shareholding test as well.

-> A company can elect to carry back its QD after transferring its loss items under the group relief system , if applicable.

-> An individual can elect to carry back his QD after transferring the QD to his spouse for the same YA, if applicable.

Question 6
Which of the following statements in relation to the tax treatment of a non-resident individual is/are FALSE?

i) Employment income sourced in Singapore will be subject to tax based on the higher of 15% on non-resident basis or progressive tax rate on resident basis.

ii) All other Singapore sourced income will be taxed at 20% tax rate.

iii) All foreign sourced income will be taxed at 20% tax rate if they are remitted into Singapore.

i and ii only
i and iii only
ii and iii only
All of the above
None of the above
Question 6 Explanation:
Tax rates for non-resident individuals Employment income:

=>Employment income is taxed at 15% or resident rate, whichever gives rise to a higher tax amount.

Director's fees, consultation fees & all other income

The director's fees, consultation fees and all other income that received will be taxed at 20% from YA 2005 onwards.

(This question is a bit tricky, in a sense option no. ii also seems to be TRUE, but it is false, as all other income received (not restricted to Singapore source only) is subject to 20% rate. The same way option iii is also false.
Source:Iras website.
Question 7
Jim, an Australian, was employed by Jingle Pte Ltd on contract basis from 1 June to 15 July. He would return to Australia on 17 July 2011. What is the tax obligation of the company?

i) Inform the Comptroller of Income Tax (CIT) at least one month before the date of cessation of Jim's employment.

ii) Retain all moneys due to Jim.

iii) Release the moneys withheld from Jim after tax clearance is issued by the CIT or 30 days from the date of notice of cessation of employment, whichever is the earlier.

i and ii only
i and iii only
ii and iii only
All of the above
None of the above
Question 7 Explanation:
From IRAS website:
When is tax clearance not required:

Tax Clearance is not required for:
Singapore Citizens
Singapore Permanent Residents (SPR) who are not leaving Singapore permanently after they have ceased employment with you. This administrative concession does not apply to overseas postings. You may obtain a Letter of Undertaking (28KB) from the SPR employee if he has no intention to leave Singapore permanently at the point of cessation of employment with your company.
Non-Singapore Citizens who worked 60 days or less in a calendar year. This does not apply to directors of a company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature.
worked 183 days or more within a calendar year and earned less than S$20,000 annually.
worked 183 days or more within a continuous period straddling two years and earned less than S$20,000 annually. This two-year * administrative concession is only applicable to foreign employees who have entered Singapore on or after 01 Jan 2007. It does not apply to directors of a company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature. worked for three continuous years or more and earned less than $20,000 per year.
are transferred to another company in Singapore due to merger, takeover, or restructure (within the group).
are away from Singapore for training or business purposes (excluding overseas posting) for three to six months.
Question 8
Organic Pte Ltd was incorporated in Singapore on 10 November 2009. The company prepared its first set of accounts on 31 December 2009. The company earned its first dollar of business receipt on 16 February 2011.

Accounting period Revenue expenses

10 November 2009 – 31 December 2009 $2,000

1 January 2010 – 31 December 2010 $30,000

1 January 2011 – 15 February 2011 $10,000

16 February 2011 – 31 December 2011 $90,000

What is the deemed date of commencement of business and the amount of deductible revenue expenses in YA 2012?
16 February 2011 and $90,000
1 January 2011 and $100,000
1 January 2010 and $130,000
1 January 2011 and $130,000
Question 8 Explanation:
From IRAS website:

From YA 2012 onwards (New!)
As announced in Budget 2011, the concession for enterprise development has been further enhanced to allow a deduction for revenue expenses incurred 1 year prior to the deemed date of commencement of business.
Example
Your business was set up on 1 Dec 2009 and its accounting year ends on 31 Dec. Revenue expenses such as rental, utilities, etc was first incurred on 1 Dec 2009. The first dollar of business receipt was earned on 1 Feb 2011.

Question 9
Which of the following foreign-sourced income derived by a Singapore resident company MAY qualify for tax exemption for the Year of Assessment 2011?

i) Rental income derived from a property located in Country Y was remitted into Singapore on 1 January 2010. The rental has not been subject to any withholding tax in County Y and Country Y's headline tax is 30%.

ii) Dividend income from Country A has been subject to withholding at 10% and corporate tax of 30%. The dividend was kept in the bank account in Country A until December 2010 when it was used to settle an amount owing to the company's supplier in Country A.

iii) Interest income from Country B has been subject to withholding tax at 20% and Country B headline tax is 40%. The interest was remitted into Singapore in July 2010.

i and ii only
i and iii only
ii and iii only
All of the above
None of the above
Question 9 Explanation:
Tax Exemption for Foreign-Sourced Income (Received from 22 Jan 2009 to 21 Jan 2010)

There is an expansion of scope in the exemption of foreign-sourced income to help companies tap on financing from their overseas investment and operations to meet their business financing needs in Singapore.

As announced in the 2009 Budget Statement, tax exemption will be granted on all foreign-sourced income accrued on or before 21 Jan 2009 to a resident company and which is received or deemed received in Singapore from 22 Jan 2009 to 21 Jan 2010 (both dates inclusive).
For the purpose of the tax exemption on foreign-sourced income remitted to Singapore during the said period, the "subject to tax" and "foreign headline tax rate" conditions specified in Section 13(9) of the Income Tax Act will be temporarily lifted.

Question 10
Think-tank Pte Ltd incurred training expenses of $120,000 which qualify for the Productivity and innovation Credit (PIC) in June 2011. It has a 31 December financial year. The company paid tax of $500,000 in March 2011 based on its estimated chargeable income for YA 2011. Which of the following statement in relation to the Tax Deferral Option under the PIC scheme is TRUE?

The company could apply for tax relating to YA 2011 of $480,000 ($120,000 X 400%) to be deferred in June 2011.
The company could apply for tax relating to YA 2011 of $120,000 to be deferred in June 2011.
The company could apply for tax relating to YA 2011 of $500,000 to be deferred in June 2011.
The company could apply for tax relating to YA 2011 of $100,000 to be deferred in June 2011.
Question 10 Explanation:
Businesses can apply to defer a dollar of their tax for the current Year of Assessment (YA) with every dollar of PIC qualifying expenditure incurred in the current financial year, up to a cap of $100,000. The tax deferred is due for payment when the first assessment for the following YA is raised.

The tax deferral option is to help businesses, especially SMEs, with their cash flow and investments in productivity. Businesses can enjoy their PIC benefits one year in advance.
The tax deferral is available for tax payable for YA 2011 to YA 2014 based on expenditure incurred in the corresponding financial years 2011 to 2014.
For instance, businesses that invest in PIC activities in financial year 2012 can immediately defer their YA 2012 tax payable based on PIC qualifying expenditure incurred, up to the cap of $100,000. The YA 2012 tax deferred only needs to be paid when the first assessment for YA 2013 is raised.
Case Illustration
Company A’s financial year ends on 31 Dec 2012. It purchased computers on 1 Feb 2012 for $80,000 that qualify for PIC in YA 2013. The company also has tax payable of $200,000 for YA 2012 which remains unpaid as at Feb 2012.
The company can apply to defer $80,000 of its tax payable for YA 2012. Upon approval, the deferred tax amount for YA 2012 only needs to be paid when the first assessment for YA 2013 is raised. IRAS will notify the company when the deferred tax payment is due.

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Primary 3 – Vocabulary Set 2

Primary 3 Vocabulary - Set 2

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Question 1
The police called for witnesses of the accident to court to ____________ against the drunk driver.

testify
appear
speak
swear
Question 2
The zoo keeper ____________ the wild snake with caution.

approached
advanced
proceeded
progressed
Question 3
It's such a _____________ that Mr Lim had to retire early due to his illness.

joy
pity
pleasure
thrill
Question 4
The accused maintained his ____________ throughout the whole incident.

guiltiness
innocence
fault
remorse
Question 5
Ashley looks amazing and _____________ in that stunning evening gown.

dreadful
ghastly
gorgeous
awful
Question 6
"His condition is serious," replied the doctor ____________.

madly
gravely
bravely
happily
Question 7
Mr Lim had to pay a __________ for illegal parking.

bill
fee
fine
change
Question 7 Explanation:
Fine (noun): A payment need to pay as punishment for breaking the law.
Question 8
For the latest dictation test, Mrs Jones used a passage that was _________ to the students.

unheard
unknown
unnamed
unnoticed
Question 8 Explanation:
Unknown = Not known
Question 9
Amy cannot ___________ having met you before.

recall
report
regain
recognise
Question 9 Explanation:
recall = to remember something;
Question 10
In the story-telling competition, the ___________ had to tell a short story.

voters
audience
spectators
participants
Question 10 Explanation:
Participant: A person who takes part in something such as competition, game, events etc.
Question 11
Someone ___________ the house while they were away on holiday.

broke in
broke off
broke out
broke into
Question 11 Explanation:
break into something = enter a place to steal;

to enter a building,house,computer systems etc. by force, or stealthily, especially in order to steal thing.
Question 12
The Chinese emperor was keen to trade with his neighbours so he sent his ____________ to tell the local rulers of those countries.

envoy
slave
trader
officer
Question 12 Explanation:
Envoy: a representative of a government or organization who is sent to another country to deal with a particular situation;
Question 13
Wild animals are sometimes forced to look for food in human neighbourhoods. It was therefore not surprising that a ___________ of foxes was seen foraging for food at a rubbish dump.

mob
skulk
herd
family
Question 13 Explanation:
Skulk (Noun) : A group of foxes;
Foraging: to search in a wide area for something, especially food;
Question 14
Camping by a ___________ stream is a better choice than camping by a stagnant pond. You can get freshwater for drinking and cooking.

swishing
splashing
gurgling
gargling
Question 14 Explanation:
Gurgle: to make the low sound that water makes when it is poured quickly from a bottle;
Gurgling stream: stream/water flowing in a broken irregular current with a bubbling sound;
Question 15
I have been reminded by my parents repeatedly that if I want to get on in life, I must have determination and drive.

enjoy my life
become popular
succeed in life
become a winner
Question 16
Yesterday I forgot my umbrella when I went out and was _________ from the heavy downpour.

dripped
drenched
dunked
dampened
Question 17
It was a surprise when my class was awarded a ___________, which we duly displayed on a noticeboard, for being the cleanest class in the school last term.

token
reward
voucher
certificate

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Primary 3 English Grammar

Primary 3 Grammar - Set 2

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Question 1
The tin of biscuits _____________ in the cupboard.

were
have been
is
are
Question 2
Peter _____________ in the garden this morning.

plays
playing
was playing
has been playing
Question 3
Did the baby ____________ well last night?

sleep
sleeps
slept
sleeping
Question 4
Brayden loves to go to the beach to ____________ the sea breeze.

enjoy
enjoys
enjoyed
enjoying
Question 5
The bird flies ___________ of the window.

over
out
down
away
Question 6
There are ___________ rotten apples in the basket.

a few
little
a little
much
Question 7
"Have Tom and Jack completed ____________ homework?" asked Susan.

they
their
them
theirs
Question 7 Explanation:
We use their to indicate possession. It is a possessive adjective and indicates that a particular noun (in the above sentence- homework) belongs to them (nouns in the subject: Tom and Jack).

"Their" used as an attributive adjective, before a noun.
More Example : their home; their garden; their car; their parents;
Question 8
Peter ____________ playing badminton, doesn't he?

enjoy
enjoys
is enjoying
has enjoyed
Question 8 Explanation:
Normally in the present tense we add S to the end of the verb in the 3rd person (He, She, It).

Verb

3rd Person

Speak Speaks

Play Plays

Give Gives

Make Makes

He speaks three languages.

She drinks coffee every morning.

My dog hates my cat.

Irregular Verbs Irregular verbs in English in the present tense follow very simple rules. The only change that is made to these verbs is in the third person – for He, She or It. 1. If the verb ends in SS, X, CH, SH or the letter O, we add + ES in the third person.

Verb

3rd Person

Kiss Kisses

Fix Fixes

Watch Watches

Crash Crashes

Go Goes

A mechanic fixes cars.

She watches soap operas every afternoon.

He kisses his wife before he goes to work.

2. If the verb ends in a Consonant + Y, we remove the Y and + IES in the third person.

Verb

3rd Person

Carry Carries

Hurry Hurries

Study Studies

Deny Denies

Isabel studies every night.

The baby cries all the time.

He denies all responsibility.

Negative Sentence To form the negative we use the auxiliary do not. Again, the only variation occurs in the 3rd person where we use does not.

Positive

Negative

I talk I do not talk

She talks She does not talk

You sleep You do not sleep

He sleeps He does not sleep

Carol studies Carol does not study

We study We do not study

In the negative, the main verb is always in the bare infinitive (without TO). It doesn't change for the third person. We don't put an S on the end of the verb in the negative form. In the examples above - talk, sleep and study do not change in the 3rd person.

He speaks Italian He doesn't speak Italian.

Remember: Do not can be abbreviated to Don't and Does not can be abbreviated to Doesn't. If you found this information about the Third Person in the Present Tense useful, share it with others:
Question 9
I saw the cobra _____________ into the drain.

glide
glides
glided
was gliding
Question 9 Explanation:
After the object after certain verbs (verbs of perception, such as hear, see, listen) the base form of the verb, or the infinitive without 'to' is appropriate.
He saw a cobra glide into the drain.
I saw him pour the medicine down the loo and I heard him laugh to himself.
Question 10
Adam wanted to improve his grades, so he worked ____________ this year than he did last year.

hard
harder
hardest
as hard
Question 11
Richard fell when he was getting _________ the school bus.

of
off
out
from
Question 12
Emmanuel has only _____________ cents left in his pocket.

any
less
little
a few
Question 12 Explanation:
Little and a little is used with uncountable and few and a few is used with countable nouns.

Countable Uncountable

dollar money

song music

suitcase luggage

table furniture

battery electricity

bottle wine

report information

tip advice

journey travel

job work

view scenery

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Primary 3 Science Set 2

Primary 3 Science Set 2

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Question 1
The young of a ____________ looks different from its adult.

dog
rabbit
butterfly
elephant
Question 2
The diagram below shows the life cycle of a cockroach.

Which one of the following animals goes through the same life cycle as the cockroach?

frog
chicken
butterfly
dragonfly
Question 3
The diagram below shows the life cycle of a mosquito.

Which one of the following sets correctly shows Stage X and Stage Y?

1
2
3
4
Question 4
The diagram below shows the life cycle of a housefly.

At which stage the housefly reproduce?

Stage W
Stage X
Stage Y
Stage Z
Question 5
Study the following statements about an animal X.

X is an insect.

There are 3 stages in the life cycle of X.

The young of X resembles its adult.

Which one of the following could X be?

beetle
butterfly
housefly
grasshopper
Question 6
A mosquito is it able to fly at which stage of it's life cycle?
egg
pupa
adult
larva
Question 7
The image below shows a stage in the life cycle of a butterfly.

Which one of the following statements is correctly describe the stage shown above?

It can fly at this stage.
It does not feed at this stage.
It does not breathe at this stage.
It can feed on leaves at this stage.
Question 8
The diagram below shows a life cycle of a plant.

Which stage does X represent?

egg
seed
fruit
larva
Question 9
The pictures below show different stages of development of a plant.

At which stages do the plant need sunlight to make its own food?

A and C only.
A and D only.
B and C only.
C and D only.
Question 10
The classification chart below shows how some things are classified.

A B

(1) A gorilla A penguin

(2) A dolphin A plastic chair

(3) A rose plant A metal can

(4) Bread mould A story book

Which one of the following sets represents A and B correctly?
(1)
(2)
(3)
(4)
Question 11
Which of the following animals do NOT give birth to its young alive?
A and B only
A and C only
B and D only
C and D only
Question 12
The diagrams below show organisms X and Y.

How are both X and Y Similar?
1. Both needs water to survive
2. Both reproduce by laying eggs.
3. Both move around to look for food.
4. Both have the same outer covering.

1 and 2 only
1 and 3 only
2 and 3 only
3 and 4 only
Question 13
John had four similar plants, A, B, C and D, in four identical pots. He placed each plant under a different set of conditions as shown below.

A tick (√) shows the presence of the condition.

Plant
Conditions

Air Sunlight Water Minerals

A √ √ √

B √ √ √

C √ √ √

D √ √ √

Which one of the following sets of plants would NOT be able to survive for 2 weeks?

A, B and C only
A, B and D only
A, C and D only
B, C and D only
Question 14
Jenny had four identical clear plastic bags. From the same loaf of bread, she took out 4 pieces of bread of the same size and toasted 2 pieces of bread.
She put each piece of bread in a plastic bag as shown in the diagrams below.

In which of these set-ups would there be the LEAST amount of mould growing on the bread after 3 days?

set-up A
set-up B
set-up C
set-up D
Question 15
Sumei grouped some animals as shown in the classification table below.

Group X

Group Y

Toad

Cockroach

Frog

Beetle

Mosquito

Butterfly

The animals are grouped according to __________________.

how they reproduce
where they are found
how they move about
the number of stages in their life cycles
Question 16
The diagram below shows the life cycle of an animal X.

Based on the diagram above, which of the following statements about animal X are correct?

A) Animal X lays its eggs in water.

B) Animal X has 3 stages in its life cycle.

C) Animal X does NOT give birth to its young alive.

D) The nymph of animal X has NO wings but the adult X has.
A and B only
B and C only
C and D only
B, C and D only
Question 17
Sumi had 3 identical test tubes. She put in an equal number of seeds in each test tube. Then she placed each test tube in a different location.

Sumi added an equal amount of water to all the test tubes each day.

In which of these test tube(s) would the seeds most likely grow after a week?

A only
A and C only
B only
B and C only
Question 18
The table below shows some objects classified under three different groups:
X, Y and Z.

The objects in each group are classified according to _______________.

how heavy they are
what they are made of
what they are used for
whether they absorb water

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	i and ii only
	i and iii only
	ii and iii only
	All of the above
	None of the above

	Company A could carry back the trade loss of $90,000, capital allowance of $70,000 and approved donation of $5,000 from YA 2011 to offset its AI in YA 2010.
	Company A could carry back the trade loss of $90,000 and capital allowance of $70,000 from YA 2011 to offset its AI in YA 2010. The unutilised donation would be carried forward.
	Company A could carry back the capital allowance of $70,000 and trade loss of $30,000 to offset its YA 2010 AI. The remaining trade loss and donation would be carried forward.
	Company A could carry back the trade loss of $90,000 and capital allowance of $10,000 from YA 2010. The remaining capital allowance and donation would be carried forward.

Accounting period	Revenue expenses
10 November 2009 – 31 December 2009	$2,000
1 January 2010 – 31 December 2010	$30,000
1 January 2011 – 15 February 2011	$10,000
16 February 2011 – 31 December 2011	$90,000

	16 February 2011 and $90,000
	1 January 2011 and $100,000
	1 January 2010 and $130,000
	1 January 2011 and $130,000

	The company could apply for tax relating to YA 2011 of $480,000 ($120,000 X 400%) to be deferred in June 2011.
	The company could apply for tax relating to YA 2011 of $120,000 to be deferred in June 2011.
	The company could apply for tax relating to YA 2011 of $500,000 to be deferred in June 2011.
	The company could apply for tax relating to YA 2011 of $100,000 to be deferred in June 2011.

Verb	3rd Person
Speak	Speaks
Play	Plays
Give	Gives
Make	Makes

Verb	3rd Person
Kiss	Kisses
Fix	Fixes
Watch	Watches
Crash	Crashes
Go	Goes

Verb	3rd Person
Carry	Carries
Hurry	Hurries
Study	Studies
Deny	Denies

Positive	Negative
I talk	I do not talk
She talks	She does not talk
You sleep	You do not sleep
He sleeps	He does not sleep
Carol studies	Carol does not study
We study	We do not study

Countable	Uncountable
dollar	money
song	music
suitcase	luggage
table	furniture
battery	electricity
bottle	wine
report	information
tip	advice
journey	travel
job	work
view	scenery

	It can fly at this stage.
	It does not feed at this stage.
	It does not breathe at this stage.
	It can feed on leaves at this stage.

	A	B
(1)	A gorilla	A penguin
(2)	A dolphin	A plastic chair
(3)	A rose plant	A metal can
(4)	Bread mould	A story book

Plant	Conditions
Plant	Air	Sunlight	Water	Minerals
A		√	√	√
B	√	√	√
C	√	√		√
D	√		√	√

	A, B and C only
	A, B and D only
	A, C and D only
	B, C and D only

	how they reproduce
	where they are found
	how they move about
	the number of stages in their life cycles

	how heavy they are
	what they are made of
	what they are used for
	whether they absorb water

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