当前分类： ACCA考试
问题：You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
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问题：C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:(i) Contribution will be increased...
问题：(c) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in decidingwhich form. of trust to set up for Gisella and Gavin. You are not required to consider inheritance tax (IHT) orstamp duty land tax (SDLT) issues....
问题：James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On ...
问题：(ii) Discuss whether gains and losses that have been reported initially in one section of ...
问题：Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.Which of the following statements about intra-group profits in consolidated financial statemen...
问题：The following information is available for a manufacturing company which produces multiple products:(i) The product mix ratio(ii) Contribution to sales ratio for each product(iii) General fixed costs(iv) Method of apportioning general fixed costsWhich of ...
问题：In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.What is the correct treatment of the estate income for individual income tax purposes?A.The estate income is not taxableB.The estate income will be taxed as...
问题：Section B – TWO questions ONLY to be attemptedPerkin manufactures electronic components for export worldwide, from factories in Ceeland, for use in smartphones and hand held gaming devices. These two markets are supplied with similar components by two div...
问题：(ii) Describe the claim of each of the four identified stakeholders. (4 marks)...
问题：(b) Explain the matters that should be considered when planning the nature and scope of the examination ofCusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)...
问题：Which of the following statements relating to internal and external auditors is correct?A. ...
问题：The town of Brighttown in Euraria has a mayor (elected every five years by the people in the town) who is responsible for, amongst other things, the transport policy of the town.A year ago, the mayor (acting as project sponsor) instigated a ‘traffic lite’...
问题：(c) In April 2006, Keffler was banned by the local government from emptying waste water into a river because thewater did not meet minimum standards of cleanliness. Keffler has made a provision of $0·9 million for thetechnological upgrading of its water p...
问题：5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for theyear ended 31 December 2004.The following material matters are under discussion:(a) During the year the company has begun selling a produ...
问题：(ii) Comment briefly on how divisional managers might respond to the results achieved and ONE potentialproblem that might be experienced by Our Timbers Ltd. (2 marks)...
问题：You are an audit manager at Rockwell & Co, a firm of Chartered Certified Accountants. ...
问题：Matthew Black is well aware that the achievement of the growth targets for the 2005 to 2007 period will depend onsuccessful implementation of the strategy, affecting all parts of the company’s activities.(c) Explain the key issues affecting implementation...
问题：(d) Calculate the ex dividend share price predicted by the dividend growth model and discuss the company’sview that share price growth of at least 8% per year would result from expanding into the retail cameramarket. Assume a cost of equity capital of 11%...
问题：Swim Co offers training courses to athletes and has prepared the following breakeven chart:Required:(a) State the breakeven sales revenue for Swim Co and estimate, to the nearest $10,000, the company’s profit if 500 athletes attend a training course. (2 m...
