当前分类: ACCA考试
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...
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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: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:13 Which of the following correctly describes the imprest system for operating petty cash? ...
问题:You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
问题:(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investmentproperties. (6 marks)...
问题:(a) Contrast the role of internal and external auditors. (8 marks)(b) Conoy Co designs and ...
问题:Faithful representation is a fundamental characteristic of useful information within the I ...
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:(c) (i) Identify and describe FOUR quality control procedures that are applicable to the individual auditengagement; and (8 marks)...
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: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:This scenario summarises the development of a company called Rock Bottom through three phases, from its founding in 1965 to 2008 when it ceased trading.Phase 1 (1965–1988)In 1965 customers usually purchased branded electrical goods, largely produced by we...
问题:(b) Show how the adjustments affect:(i) Closing inventory; ...
问题:Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the follow ...
问题:Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April ...
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:(d) Evaluate the effect on Gerard of the changes to be made by Fizz plc to its performance related bonus scheme.You should ignore the effect of any pension contributions to be made by Gerard in the future, consider boththe value and timing of amounts rece...
问题:(c) (i) State the date by which Thai Curry Ltd’s self-assessment corporation tax return for the year ended30 September 2005 should be submitted, and advise the company of the penalties that will be due ifthe return is not submitted until 31 May 2007. (3 m...
问题:(iii) The effect of the restructuring on the group’s ability to recover directly and non-directly attributable inputtax. (6 marks)You are required to prepare calculations in respect of part (ii) only of this part of this question.Note: – You should assume...