问题 ：When calculating the weighted average cost of capital, which of the following is the preferred method of weighting? A. Current market ...
2015-08-21 10:08问题 ：Sutton Co has announced a 1 for 3 rights issue at a subscription price of $2.00. The current cum-rights price of the shares is $3.04. ...
2015-08-21 10:08问题 ：Grass Co is considering a project and predicts: (i) that wage rates paid to the necessary skilled labour will rise by 7% per year, (i ...
2015-08-21 10:08问题 ：Greed has no inventories. The receivables were $90000 at 1 June 2000 and rose by 30% during the year. Average payables for the year w ...
2015-08-21 10:08问题 ：What is the traditional assumption in economics of the main objective pursued by a firm? A. Sales maximisation. B. Profit maximisatio ...
2015-08-21 10:08问题 ：In a statement of cash flows which of the following would not be shown as a cash flow within the financing section? A. Repurchase of ...
2015-08-20 11:08问题 ：Which of the following options refer to elements of a companys capital structure which could have a diluting effect on EPS? A. Deep d ...
2015-08-20 11:08问题 ：An amount is transferred from the deferred tax account to the tax account in profit or loss. How does this affect tax payable? A. The ...
2015-08-20 11:08问题 ：Which two of the following statements describe an acceptable accounting treatment for a finance lease transaction in the accounts of ...
2015-08-20 11:08问题 ：IAS 11 specifies the accounting treatment of construction contracts. Which of the following summarise the required approach to recogn ...
2015-08-20 11:08问题： What is the accounting treatment of a laboratory purchased for RD activity? A. Capitalise the laboratory as a tangible non-current as ...
2015-08-20 11:08问题 ：Which 3 of the following options are key elements of the IAS 28 definition of an associate. A. It is not a trade investment. B. It is ...
2015-08-20 11:08问题： Nevilles VAT period ends on 31 August. He submits his return online and pays VAT electronically. By what date is he required to submi ...
2015-08-20 10:08问题： 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. ...
2015-08-20 10:08问题： P Ltd has three wholly owned subsidiaries. P Ltd operates overseas, via a permanent establishment in Lithuania, and a wholly owned ov ...
2015-08-20 10:08问题： In June 2012 Pale Ltd sold its freehold office building for 600,000 giving rise to an indexed gain of 360,000. Half of the building h ...
2015-08-20 10:08问题： What is the latest date by which a claim for current year loss relief must be made by a company in respect of a loss suffered in the ...
2015-08-20 10:08问题： Troy dies. His estate consists of the following assets: House 450,000 Share portfolio 275,000 ISAs 50,000 Bank and building society a ...
2015-08-20 10:08问题： Which of the following periods may count as a period of occupation for principal private residence relief purposes? A. A three year p ...
2015-08-20 10:08问题： A sole trader with an unrelieved trading loss may: A. Carry it forward against general income for the next three years (FIFO). B. Car ...
2015-08-20 10:08问题： Blake runs a food wholesale business which employs 10 people. He makes up accounts to 31 July each year. The entertainment account fo ...
2015-08-20 10:08问题： Felicity and Denise both pay premiums into a personal pension scheme. Felicity is employed and Denise is self-employed. Premiums will ...
2015-08-20 10:08Jeffrey earns 18,000 per annum and lives in job related accommodation provided by his employer. The company pays 2,000 rent and 3,100 for ho ...
2015-08-20 10:08问题： A City Council uses a balanced scorecard approach to set objectives. The performance targets it has formulated are aimed at the follo ...
2015-08-20 10:08问题： Which of the following variances would not appear in a standard marginal costing operating statement? A. Sales volume variance. B. Id ...
2015-08-20 10:08问题 ：In 20X5, costs were $1,077,000. In 20X6, activity was up 15% and costs were $1,200,000. Activity is expected to increase by 25% over ...
2015-08-18 17:08问题： Which one of the following is correct? A. The absorption of fixed overheads into units of production is always necessary for decision ...
2015-08-18 17:08问题：Which of the following would be suitable for measuring resource utilisation in a parcel delivery company? A. Client *uation interview ...
2015-08-18 13:08问题： All of the following, except one, are sound principles for devising objectives in order to enact the corporate mission. Which is the ...
2015-08-18 13:08问题：A company uses standard marginal costing. Last month the standard contribution on actual sales was $10,000 and the following variances ...
2015-08-18 11:08
