当前分类: ACCA考试
问题:(a) The following information relates to Crosswire a publicly listed company.Summarised statements of financial position as at:The following information is available:(i) During the year to 30 September 2009, Crosswire embarked on a replacement and expansi...
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问题:5 You are the audit manager for three clients of Bertie & Co, a firm of Chartered Cert ...
问题:(b) The chief executive of Xalam Co, an exporter of specialist equipment, has asked for advice on the accountingtreatment and disclosure of payments made for security consultancy services. The payments, which aim toensure that consignments are not impound...
问题:(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee ofFillmore Pierce and as a qualified professional accountant.Required:(i) Compare and contrast her duties and responsibilities in the two role...
问题:(d) The managing partner of HLP stated at a recent partners’ meeting that ‘every advisor should aim to ensure that95% of all hours he/she works are billed to clients. This will ensure that we remain both profitable andcompetitive’.Required:Discuss the sta...
问题:(b) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,would need to change before the recommendation in (a) above is varied:(i) Initial outlay;(ii) Annual contribution. (4 marks)...
问题:(a) Kayte operates in the shipping industry and owns vessels for transportation. In June 2014, Kayte acquired Ceemone whose assets were entirely investments in small companies. The small companies each owned and operated one or two shipping vessels. There...
问题:Section A – This ONE question is compulsory and MUST be attemptedHesket Nuclear (HN) is a ...
问题:(c) Comment on four reasons why the Managing Director of Quicklink Ltd might consider the acquisition of theCeler Transport business to be a ‘good strategic move’ insofar as may be determined from the informationprovided. (5 marks)...
问题:Ms Huang, a shareholder of the Daqing Limited Liability Company (Daqing), found that the general manager, Mr Ding, had accepted bribes from several suppliers, which materially caused losses to Daqing, and adversely affected the interests of all shareholde...
问题:(ii) A proposal which will increase the after tax proceeds from the sale of the Snapper plc loan stock and areasoned recommendation of a more appropriate form. of external finance. (3 marks)...
问题:The following statements have been made about life cycle costing:(i) It focuses on the sho ...
问题:(d) Describe the three stages of a formal grievance interview that Oliver might seek with the appropriate partnerat Hoopers and Henderson following the formal procedure. (9 marks)...
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:Section B – TWO questions ONLY to be attempted (a) Cate is an entity in the software indus ...
问题:(d) Comment on THREE factors other than NPV that the directors of ITL should consider when deciding whetherto manufacture the Snowballer. (3 marks)...
问题:This information was taken from an internal newsletter of The Knowledge Partnership LLP (T ...
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:(a) An assistant of yours has been criticised over a piece of assessed work that he produced for his study course for giving the definition of a non-current asset as ‘a physical asset of substantial cost, owned by the company, which will last longer than ...
问题:(c) Explain the extent to which you should plan to place reliance on analytical procedures ...