2015年2月ACCA每日一練匯總 | ||||
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| 課程專業(yè)名稱 | 講師 | 試聽 | |
 | ACCA 全維度網(wǎng)課體驗(yàn)課程 | 高頓名師 |  |
 | ACCA網(wǎng)課全科卡（8.2折） | 高頓名師 | |
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【單選題】我國對稅收法律關(guān)系中納稅義務(wù)人的確定,采取的是( )的原則。 A.屬地原則 B.屬人原則 C.屬地兼屬人的原則 D.靈活確定的原則 【正確答案】C 【答...
2017-01-16
Question 1.You are the auditor of Nenox, a large public limited pharmaceuticals manufacturer. The audit is complex and high profile and it is particularly important that non-sampling risk is minimised....
2016-11-08
Question 1.Who should set directors reward and incentive packages, according to corporate governance provisions? A. The nomination committee B. A remuneration committee made up of independent non-execu...
2017-01-10What is the economic batch quantity used to establish? Optimal _________ A. cumulative production quantity B. inventory level for production C. recorder level D. reorder quantity The correct answer is:...
2016-11-10
Question ：What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff? A. A mixed cost B. A step cost C. A variable cost D. A fixed cost Th...
2016-03-15Question ：Which of the following describes a cost centre? A. A segment of the organisation for which budgets are prepared B. An amount of expenditure attributable to a particular activity C. A functi...
2016-03-15Question ：A company wishes to carry out a national survey of adults reading habits. To reduce travelling costs, the country was divided into constituencies. A sample of 50 constituencies was selected...
2016-11-14Which of the following statements is/are correct? 1. A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs ...
2016-03-15Question： 1.W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 17.5% of sales (17.5% is the ra...
2016-03-15Question ：Michael, who has been trading for many years, transferred his business to a company on 31 March 2013. He made a loss of ?10,000 in the twelve months to 31 March 2013. In which three of the ...
2016-03-08
In a period, a company had opening inventory of 31 000 units and closing inventory of 34 000 units. Profits based on marginal costing were $ 850 500 and on absorption costing were 955 500. If the budgeted total fixed costs for the company was $ 1 837 500, what was the budgeted level of activity in units? A 32 500 B 65 000 C 52 500 D 105 000 相關(guān)推薦： 2015年ACCA每日一練匯總（2月） AC.........
2015-02-16A company had 30 direct production employees at the beginning of last year and 20 direct production employees at the end of the year. During the year, a total of 15 direct production employees had left the company to work for a local competitor. What is the labour turnover rate for last year? A 16.70% B 20.0% C 25.0% D 60.0% 相關(guān)推薦： 2015年ACCA每日一練匯總（2月） ACCA考試免費(fèi)題庫.........
2015-02-16When the price of a good is held above the equilibrium price, the result will be（） A. Excess demand B. A shortage of the good C. A surplus of the good D. An increase in demand 【答案】C. The effect of price effect being above equilibrium price is that supply will extend and demand will contract. ACCA考試免費(fèi)題庫 【 手機(jī)題庫下載 】| 在線直播 ACCA高清網(wǎng)課免費(fèi)體驗(yàn) ACC.........
2015-02-15For demographic purposes，which of the following is not a variable in the identification of social class? A.Income level B.Lifestyle C.Occupation D.Education 【答案】B. Lifestyle is generally considered a reflection of economic status and conditions, not a determinant of them. ACCA考試免費(fèi)題庫 【 手機(jī)題庫下載 】| 在線直播 ACCA高清網(wǎng)課免費(fèi)體驗(yàn) ACCA名師精品班免費(fèi)試.........
2015-02-15The following, with one exception, areas in which an integrated accounting software package has advantages compared to a series of separate (stand-alone) dedicated programs. Which is the exception? A. Efficiency in updating data B. Flexibility in preparingreports C. Data integrity D. Specialized capabilities 【答案】D. An integrated package is expected to do everything, so it may have fewer fac.........
2015-02-15Question ：Wayne is a sole trader. Until what date must he retain his self assessment records for the 2012/13 tax year? A. Until 5 April 2014 B. Until 31 January 2019 C. Until 5 April 2018 D. Until 31 January 2015 The correct answer is: D Individuals must usually retain their records for 1 year from the submission deadline. However, where the individual is a sole trader, partner or has a supplemen.........
2016-03-08Question ：Nevilles VAT period ends on 31 August. He submits his return online and pays VAT electronically. By what date is he required to submit a VAT return? A. 10 October. B. 7 October. C. 30 September. D. 14 September. The correct answer is: 7 October. When submitted online (with electronic payment of VAT) the submission date is extended by 7 days from 30 September to 7 October. 高頓網(wǎng)校溫馨.........
2016-03-08Question ：Which of the following items are included in the statement of cash flows under the heading cash flows from investing activities? A. Repayment of borrowings. B. Equity dividends paid. C. Non-equity dividends paid. D. Interest received. E. Dividends received. The correct answers are: DE Dividends are included either as operating activities or cash flows from financing activities. 高頓網(wǎng)校.........
2016-03-07Question ：Which of the following is an advantage of current cost accounting (CCA)? A. It uses objective calculations to arrive at a deprival value for assets. B. It provides a useful guide for management in deciding whether to hold or sell assets. C. It is easy to calculate and understand. D. It produces a reliable value for total assets. The correct answer is: B An advantage of CCA is that it pr.........
2016-03-07Question ：Which of these would be realistic performance measures to apply to a charity? A. Budgetary variance analysis. B. Number of contributors against previous year. C. Investment appraisal. D. Results measured against Key Performance Indicators. The correct answers are: Budgetary variance analysis Results measured against Key Performance Indicators Number of contributors against previous year.........
2016-03-07Question： 1.Directors will not be required to account to the company for profits received in their position as directors in which of the following circumstances? (i) Where it can be shown that the company has lost nothing (ii) Where the company in general meeting resolves that the profits need not be accounted for A. Neither (I) nor (ii). B. (ii) only. C. (i) only. D. Both (I) and (ii). 2.Which o.........
2016-03-07Question ：Which of the following statements relating to parent companies and subsidiaries are correct? A. A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances. B. Goodwill on consolidation will appear as an item in the parent companys individual statement of financial position. C. Consolidated financial statements igno.........
2016-03-04Question ：Which of the following calculations could produce an acceptable figure for a traders net profit for a period if no accounting records had been kept? A. Closing net assets plus drawings minus capital introduced minus opening net assets B. Closing net assets minus drawings plus capital introduced minus opening net assets C. Closing net assets minus drawings minus capital introduced minus .........
2016-03-04Question ：In preparing a companys statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from financing activities? Proceeds of sale of premises Dividends received Bonus issue of shares A. 1 only B. 2 only C. 3 only D. None of them The corrrect answer is: None of them. 1 - Proceeds from sale of premises appears under inv.........
2016-03-04Question ：Which of the following events between the reporting date and the date the financial statements are authorised for issue must be adjusted in the financial statements? Declaration of equity dividends. Decline in market value of investments. The announcement of changes in tax rates. The announcement of a major restructuring. A. 1 only B. 2 and 4 C. 3 only D. None of them The correct answer.........
2016-03-04
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