当前分类： ACCA考试
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...
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问题：You are an audit manager at Rockwell & Co, a firm of Chartered Certified Accountants. ...
问题：(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 thatwould have been required in order to have achieved a target ROI of 20% by the Beetown centre. Youranswer should consider each of these three variables ...
问题：(ii) Evaluate the relative advantages and disadvantages of Chen’s risk management committee beingnon-executive rather than executive in nature. (7 marks)...
问题：(ii) Determine whether your decision in (b)(i) would change if you were to use the Maximin and Minimaxregret decision criteria. Your answer should be supported by relevant workings. (6 marks)...
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：Big Cheese Chairs (BCC) manufactures and sells executive leather chairs. They are considering a new design of massaging chair to launch into the competitive market in which they operate.They have carried out an investigation in the market and using a targ...
问题：You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
问题：(ii) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.(3 marks)...
问题：(c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstanding natural beauty’ onwhich to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for thedevelopment, which was received in Ap...
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：Which of the following statements relating to internal and external auditors is correct?A. ...
问题：(b) What styles of managing change would you recommend John use to bring about the desired ...
问题：(iv) how these problems might be overcome. (4 marks)...
问题：(ii) Illustrate the benefit of revising the corporate structure by calculating the corpora ...
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：James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On ...
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：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：(iii) How items not dealt with by an IFRS for SMEs should be treated. (5 marks)...
