At 30 September 20X9 Sandown Co's trial balance showed a brand at cost of $30 million, less accumulated amortisation brought forward at 1 October 20X8 of $9 million. Amortisation is based on a ten year useful life. An impairment review on 1 April 20X9 concluded that the brand had a value in use of $12 million and a remaining useful life of three years. However, on the same date Sandown Co received an offer to purchase the brand for $15 million. What should be the carrying amount of the brand in the statement of financial position of Sandown Co as at 30 September 20X9？ (Answer to the nearest $'000)

A、$12,500

B、$10,000

C、$10,500

D、$12,000

Which of the following statements is not true of a trial balance？______.

A．A trial balance is a list of balances of ledger accounts worked out periodically.

B．A trial balance can detect an omission in the recording of the accounting data.

C．A trial balance provides an accuracy check by showing whether or not total debits equal total credits.

D．If total debits do not equal total credits in a trial balance, accounting error has occurred somewhere in journalizing or posting.

A、Balance sheet.

B、Adjusted trial balance.

C、Unadjusted trial balance.

D、Classified balance sheet.

E、Unclassified balance sheet.

A、Office Equipment.

B、Accumulated Depreciation-Office Equipment.

C、Depreciation Expense-Office Equipment.

D、Ted Nash, Capital.

E、Salaries Payable.

8 A limited liability company’s trial balance does not balance. The totals are:

Debit $384,030

Credit $398,580

A suspense account is opened for the difference.

Which of the following pairs of errors could clear the balance on the suspense account when corrected？

A．試算平衡表

B．原始憑證

C．分類賬

D．轉(zhuǎn)回分錄

A．結(jié)賬后試算平衡

B．轉(zhuǎn)回分錄

C．過賬

D．試算平衡表