当前分类: ACCA考试
问题:(ii) Receivables, showing separately the deduction of the allowance for receivables....
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问题:(b) Using the information provided, state the financial statement risks arising and justify an appropriate auditapproach for Indigo Co for the year ending 31 December 2005. (14 marks)...
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:You are an audit manager at Rockwell & Co, a firm of Chartered Certified Accountants. ...
问题:(b) Explain how Perfect Shopper might re-structure its upstream supply chain to address the problems identifiedin the scenario. (10 marks)...
问题:(b) Explain the roles of a nominations committee and assess the potential usefulness of a ...
问题:Which of the following statements relating to internal and external auditors is correct?A. ...
问题:(c) Maxwell Co is audited by Lead Co, a firm of Chartered Certified Accountants. Leo Sabat has enquired as towhether your firm would be prepared to conduct a joint audit in cooperation with Lead Co, on the futurefinancial statements of Maxwell Co if the...
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:(a) The following figures have been calculated from the financial statements (including comparatives) of Barstead forthe year ended 30 September 2009:increase in profit after taxation 80%increase in (basic) earnings per share 5%increase in diluted earning...
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:James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On ...
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: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:(b) Describe five major barriers to good communication. (10 marks)...
问题:1 Bailey’s is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its ...
问题:(c) At a recent meeting of the board of directors, the managing director of Envico Ltd sai ...
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:You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
问题:20 Which of the following events occurring after the balance sheet date are classified as ...