当前分类: ACCA考试
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 ...
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问题:(b) How could pursuing a corporate environmental strategy both add to CFS’s competitive advantage and besocially responsible? (5 marks)...
问题:(b) Describe the content of a reference. (5 marks) ...
问题:5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely onthe use of traditional financial measures in order to assess the performance of GER since it commenced operationsin 1992. The Managing Direc...
问题:Section A – This ONE question is compulsory and MUST be attemptedHesket Nuclear (HN) is a ...
问题:This information was taken from an internal newsletter of The Knowledge Partnership LLP (T ...
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...
问题:(ii) The answers to any questions that the potential investors may raise in connection with the maximumpossible investment, borrowing to finance the subscription and the implications of selling the shares.(7 marks)Note: you should assume that Vostok Ltd a...
问题:(c) Your firm has provided financial advice to the Pholey family for many years and this has sometimes involved yourfirm in carrying out transactions on their behalf. The eldest son, Esau, is to take up a position as a seniorgovernment official to a forei...
问题:(ii) Audit work on after-date bank transactions identified a transfer of cash from Batik Co. The audit senior hasdocumented that the finance director explained that Batik commenced trading on 7 October 2005, afterbeing set up as a wholly-owned foreign sub...
问题:(ii) the strategy of the business regarding its treasury policies. (3 marks)(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of thereport.)...
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:Section B – TWO questions ONLY to be attempted (a) Cate is an entity in the software indus ...
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:The following statements have been made about life cycle costing:(i) It focuses on the sho ...
问题:(c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 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:(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:(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to th ...
问题:3 (a) Discuss why the identification of related parties, and material related party transactions, can be difficult forauditors. (5 marks)...