当前分类： ACCA考试
问题：(a) Contrast the role of internal and external auditors. (8 marks)(b) Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its...
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问题：Which of the following statements relating to internal and external auditors is correct?A.Internal auditors are required to be members of a professional bodyB.Internal auditors’ scope of work should be determined by those charged with governanceC.External...
问题：4 When a prominent football club, whose shares were listed, announced that it was to build a new stadium on landnear to its old stadium, opinion was divided. Many of the club’s fans thought it a good idea because it would be morecomfortable for them when ...
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：8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. Pguaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharingarrangements aft...
问题：James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On ...
问题：(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.(4 marks)...
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：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：(b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006. At 31 October 2006,the trade payable was still outstanding and the goods were still held by Misson. Similarly Misson has sold goodsto a foreign customer for 4 mill...
问题：You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
问题：You are an audit manager at Rockwell & Co, a firm of Chartered Certified Accountants. ...
问题：5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimatesand errors in these financial sta...
问题：(ii) the directors agree to disclose the note. (4 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：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：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：6 The accountant communicates information to others in reports and statements. Understanding the nature andimportance of communication is therefore an important part of the accountant’s role.Required:(a) Explain the importance of good communication. (5 ma...
问题：(b) (i) Explain the matters you should consider, and the evidence you would expect to find ...
问题：(b) Paying a dividend of 10c per share (1 mark)...
