当前分类： ACCA考试
问题：(ii) Describe the evidence you would seek to support the assertion that development costs are technicallyfeasible. (3 marks)...
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问题：A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.Which of th...
问题：Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (tw...
问题：Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s purchasing system.When production supervisors require ra...
问题：You are the audit supervisor of Maple Co and are currently planning the audit of an existing client, Sycamore Science Co (Sycamore), whose year end was 30 April 2015. Sycamore is a pharmaceutical company, which manufactures and supplies a wide range of m...
问题：A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:(i) The number of new employees recruited was lower than expected(ii) Unexpected...
问题：Faithful representation is a fundamental characteristic of useful information within the I ...
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：(b) Using the TARA framework, construct four possible strategies for managing the risk presented by Product 2.Your answer should describe each strategy and explain how each might be applied in the case.(10 marks)...
问题：Is the following statement true or false?A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement.A.TrueB.False...
问题：(b) GHG has always used local labour to build and subsequently operate hotels. The directors of GHG are againconsidering employing a local workforce not only to build the hotel but also to operate it on a daily basis.Required:Explain TWO ways in which the...
问题：(b) Calculate the taxable benefit in 2005/06 if Jan were to use the accommodation offered by his employer. Youmay assume that the rules for calculating benefits are the same as in 2004/05. (3 marks)...
问题：(ii) Briefly outline the tax consequences for Henry if the types of protection identified in (i) were to beprovided for him by Happy Home Ltd compared to providing them for himself. You are not required todiscuss the corporation tax (CT) consequences for ...
问题：There has been significant divergence in practice over recognition of revenue mainly because International Financial Reporting Standards (IFRS) have contained limited guidance in certain areas. The International Accounting Standards Board (IASB) as a resu...
问题：(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.(4 marks)...
问题：Moonstar Co is a property development company which is planning to undertake a $200 million commercial property development. Moonstar Co has had some difficulties over the last few years, with some developments not generating the expected returns and the ...
问题：(b) Describe the content of a reference. (5 marks) ...
问题：Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014...
问题：(b) Describe the potential benefits for Hugh Co in choosing to have a financial statement audit. (4 marks)...
问题：(ii) Recommend which of the refrigeration systems should be purchased. You should state your reasonswhich must be supported by relevant calculations. (3 marks)...
