当前分类： ACCA考试
问题：1 The board of Worldwide Minerals (WM) was meeting for the last monthly meeting before the publication of the yearendresults. There were two points of discussion on the agenda. First was the discussion of the year-end results;second was the crucial latest...
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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：Required:(iii) A firm of consultants has offered to undertake a study on behalf of Envico Ltd which will provide perfectinformation regarding seminar attendance during the forthcoming year.Advise the management of Envico Ltd with regard to the maximum amo...
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：13 Which of the following correctly describes the imprest system for operating petty cash?AA All expenditure out of petty cash must be supported by a properly authorised voucher.B A regular equal amount of cash is transferred into petty cash.C The exact a...
问题：James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On ...
问题：Which of the following statements relating to internal and external auditors is correct?A.Internal auditors are required to be members of a professional bodyB.Internal auditors’ scope of work should be determined by those charged with governanceC.External...
问题：(b) As a newly-qualified Chartered Certified Accountant in Boleyn Co, you have been assigned to assist the ethicspartner in developing ethical guidance for the firm. In particular, you have been asked to draft guidance on thefollowing frequently asked qu...
问题：(b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed toaccept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose1·5 million shares of the company t...
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：19 Which of the following statements about intangible assets in company financial statements are correct accordingto international accounting standards?1 Internally generated goodwill should not be capitalised.2 Purchased goodwill should normally be amort...
问题：3 Fran?ois, Demetris, José and Giuseppe are a group of students from different Mediterrane ...
问题：You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
问题：(b) Calculate the amount of input tax that will be recovered by Vostok Ltd in respect of the new premises in theyear ending 31 March 2009 and explain, using illustrative calculations, how any additional recoverable inputtax will be calculated in future ye...
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：This scenario summarises the development of a company called Rock Bottom through three phases, from its founding in 1965 to 2008 when it ceased trading.Phase 1 (1965–1988)In 1965 customers usually purchased branded electrical goods, largely produced by we...
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：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：2 Ramon Silva is a Spanish property developer, who has made a considerable fortune from the increasing numbers ofEuropeans looking to buy new homes and apartments in the coastal regions of Mediterranean Spain. His frequentcontact with property buyers has ...
