ACCA/CAT考试试题列表 - 红旗答案网问答

ACCA/CAT考试

考试类别

会计试题初级会计中级会计会计高级职称注册会计师中级经济师国际内审师精算师注册资产评估师注册税务师(CTA) ACCA/CAT 银行从业中级审计师中级统计师价格鉴证师初级经济师初级审计师初级统计师理财规划师统计从业基金从业特许金融分析师投资分析师(CIIA) 高级经济师高级统计师银行业专业人员会计员注册信贷分析师美国注册管理会计

In relation to company law, explain: 答案解析
In relation to the law of contract, distinguish between and explain the effect of: 答案解析
In relation to the courts’ powers to interpret legislation, explain and differentiate between: 答案解析
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. 答案解析
In January 2008 Arti entered in a contractual agreement with Bee Ltd to write a study manual for an international accountancy body’s award. The manual was to cover the period from September 2008 till June 2009, and it was a term of the contract that the text be supplied by 30 June 2008 so that it could be printed in time for September. By 30 May, Arti had not yet started on the text and indeed he had written to Bee Ltd stating that he was too busy to write the text. 答案解析
Explain the grounds upon which a person may be disqualified under the Company Directors Disqualification Act 1986.(10 marks) 答案解析
(a) The following figures have been calculated from the financial statements (including comparatives) of Barstead for 答案解析
(a) An assistant of yours has been criticised over a piece of assessed work that he produced for his study course for giving the definition of a non-current asset as ‘a physical asset of substantial cost, owned by the company, which will last longer than one year’. 答案解析
(a) The following information relates to Crosswire a publicly listed company. 答案解析
The following trial balance relates to Sandown at 30 September 2009: 答案解析
On 1 April 2009 Pandar purchased 80% of the equity shares in Salva. The acquisition was through a share exchange of three shares in Pandar for every five shares in Salva. The market prices of Pandar’s and Salva’s shares at 1 April 答案解析
JJG Co is planning to raise $15 million of new finance for a major expansion of existing business and is considering a rights issue, a placing or an issue of bonds. The corporate objectives of JJG Co, as stated in its Annual Report, are to maximise the wealth of its shareholders and to achieve continuous growth in earnings per share. Recent financial information on JJG Co is as follows: 答案解析
The following financial information relates to HGR Co: 答案解析
PV Co is evaluating an investment proposal to manufacture Product W33, which has performed well in test marketing trials conducted recently by the company’s research and development division. The following information relating to this investment proposal has now been prepared. 答案解析
KFP Co, a company listed on a major stock market, is looking at its cost of capital as it prepares to make a bid to buy a rival unlisted company, NGN. Both companies are in the same business sector. Financial information on KFP Co and NGN is as follows: 答案解析
One of your audit clients is Tye Co a company providing petrol, aviation fuel and similar oil based products to the government of the country it is based in. Although the company is not listed on any stock exchange, it does follow best practice regarding corporate governance regulations. The audit work for this year is complete, apart from the matter referred to below. 答案解析
(a) Contrast the role of internal and external auditors. (8 marks) 答案解析
Following a competitive tender, your audit firm Cal & Co has just gained a new audit client Tirrol Co. You are the manager in charge of planning the audit work. Tirrol Co’s year end is 30 June 2009 with a scheduled date to complete the audit of 15 August 2009. The date now is 3 June 2009. 答案解析
(a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks) 答案解析
Background information 答案解析
Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand. 答案解析
A manufacturing company, Man Co, has two divisions: Division L and Division M. Both divisions make a single standardised product. Division L makes component L, which is supplied to both Division M and external customers. 答案解析
Shoe Co, a shoe manufacturer, has developed a new product called the ‘Smart Shoe’ for children, which has a built-in tracking device. The shoes are expected to have a life cycle of two years, at which point Shoe Co hopes to introduce a new type of Smart Shoe with even more advanced technology. Shoe Co plans to use life cycle costing to work out the total production cost of the Smart Shoe and the total estimated profit for the two-year period. 答案解析
Swim Co offers training courses to athletes and has prepared the following breakeven chart: 答案解析
Jewel Co is setting up an online business importing and selling jewellery headphones. The cost of each set of headphones varies depending on the number purchased, although they can only be purchased in batches of 1,000 units. It also has to pay import taxes which vary according to the quantity purchased. 答案解析