当前分类： ACCA考试
问题：(c) In August 2004 it was discovered that the inventory at 31 December 2003 had been overstated by $100,000.(4 marks)Required:Advise the directors on the correct treatment of these matters, stating the relevant accounting standard whichjustifies your answ...
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问题：Which of the following statements relating to internal and external auditors is correct?A. ...
问题：JOL Co was the market leader with a share of 30% three years ago. The managing director of JOL Co stated at arecent meeting of the board of directors that: ‘our loss of market share during the last three years might lead to theend of JOL Co as an organisa...
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：(c) Briefly describe three advantages to Bailey’s of counselling. (3 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：(ii) evaluates the relative performance of the four depots as indicated by the analysis in the summary tableprepared in (i); (5 marks)...
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：6 Charles and Jane Miro, aged 31 and 34 years respectively, have been married for ten years and have two childrenaged six and eight years. Charles is a teacher but for the last five years he has stayed at home to look after theirchildren. Jane works as a ...
问题：3 Organisations need to recruit new employees. An important step in the process is the selection interview.Required:(a) Explain the purpose of the selection interview. (4 marks)...
问题：One of your audit clients is Tye Co a company providing petrol, aviation fuel and similar oil based products to the government of the country it is based in. Although the company is not listed on any stock exchange, it does follow best practice regarding ...
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：3 Local neighbourhood shops are finding it increasingly difficult to compete with supermarkets. However, three yearsago, the Perfect Shopper franchise group was launched that allowed these neighbourhood shops to join the groupand achieve cost savings on t...
问题：You are an audit manager at Rockwell & Co, a firm of Chartered Certified Accountants. ...
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：2 The risk committee at Southern Continents Company (SCC) met to discuss a report by its risk manager, StephanieField. The report focused on a number of risks that applied to a chemicals factory recently acquired by SCC in anothercountry, Southland. She e...
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：James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On ...
问题：You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
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...
