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问题： Which of the following would help to explain a favourable direct labour efficiency variance? A. Better quality material was easier to ...
2015-08-18 11:08问题： Which of the following statements is correct? A. The operating standards set for production should be the minimal level. B. The opera ...
2015-08-18 11:08问题： A machine has an investment cost of $60,000 at time 0. The present values (at time 0) of the expected net cash inflows from the machi ...
2015-08-18 11:08问题： You are currently employed as a Management Accountant in an insurance company. You are contemplating starting your own business. In c ...
2015-08-18 11:08问题： Which of the following best describes a controllable cost? A. A cost which can be specifically identified with a particular cost obje ...
2015-08-18 11:08问题： Which of the following tasks would usually be carried out first in the budgetary planning process? A. Establish the level of sales de ...
2015-08-18 11:08问题： A spreadsheet is unlikely to be used for which of the following tasks? A. Cash flow forecasting B. Writing a memo C. Calculation of d ...
2015-08-18 11:08问题： In what stage of the product life cycle are initial costs of the investment in the product typically recovered? A. Maturity B. Declin ...
2015-08-18 11:08问题： In process costing, what is an equivalent unit? A. A unit of output which is identical to others previously manufactured in the same ...
2015-08-18 11:08问题： The following items may be used in costing batches. 1 Actual material cost 2 Actual manufacturing overheads 3 Absorbed manufacturing ...
2015-08-18 11:08问题：Last month, when a company had an opening inventory of 16,500 units and a closing inventory of 18,000 units, the profit using absorpti ...
2015-08-18 11:08问题： Which of the following statements about predetermined overhead absorption rates are true? A. (i) Using a predetermined absorption rat ...
2015-08-18 11:08问题： Which of the following statements is/are true about group bonus schemes? A. (i) Group bonus schemes are appropriate when increased ou ...
2015-08-18 11:08
