当前分类： ACCA考试
问题：(b) (i) Explain the matters you should consider, and the evidence you would expect to find ...
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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：(ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)...
问题：(c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial lossresulting from the alleged fraud. (6 marks)...
问题：Faithful representation is a fundamental characteristic of useful information within the I ...
问题：(c) Calculate the theoretical ex rights price per share and the net funds to be raised by the rights issue, anddetermine and discuss the likely effect of the proposed expansion on:(i) the current share price of Merton plc;(ii) the gearing of the company.A...
问题：(ii) the directors agree to disclose the note. (4 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：Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (tw...
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：17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash ...
问题：(b) Describe the content of a reference. (5 marks) ...
问题：Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s purchasing system.When production supervisors require ra...
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：5 A management accounting focus for performance management in an organisation may incorporate the following:(1) the determination and quantification of objectives and strategies(2) the measurement of the results of the strategies implemented and of the ac...
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：(ii) Receivables, showing separately the deduction of the allowance for receivables....
问题：17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterfound that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is thecompany’s policy to depreciate moto...
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...
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...
