当前分类： ACCA考试
问题：James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On ...
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问题：20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.Which of the following statements about the IAS 2 requirements in this area are correct?1 Finished goods inventories may be valued on the ...
问题：Which of the following statements relating to internal and external auditors is correct?A. ...
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：(b) Calculate the internal rate of return of the proposed investment and comment on your findings. (5 marks)...
问题：(b) Comment on the need for ethical guidance for accountants on money laundering. (4 marks)...
问题：You are an audit manager at Rockwell & Co, a firm of Chartered Certified Accountants. ...
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：(c) Identify and evaluate other strategic options ONA could consider to address the airline’s current financial andoperational weaknesses.Note: requirement (c) includes 2 professional marks (10 marks)...
问题：(b) Prepare a consolidated balance sheet as at 31 October 2005 for the Lateral Group in accordance withInternational Financial Reporting Standards. (21 marks)...
问题：(c) (i) Identify and describe FOUR quality control procedures that are applicable to the individual auditengagement; and (8 marks)...
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) Explain the benefits of performance-related pay in rewarding directors and critically evaluate the implicationsof the package offered to Choo Wang. (8 marks)...
问题：Ms Huang, a shareholder of the Daqing Limited Liability Company (Daqing), found that the g ...
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：You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
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：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) Explain what ‘fiduciary responsibility’ means and construct the case for broadening th ...
问题：(c) During the year Albreda paid $0·1 million (2004 – $0·3 million) in fines and penalties relating to breaches ofhealth and safety regulations. These amounts have not been separately disclosed but included in cost of sales.(5 marks)Required:For each of t...
