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  • ACCA F5考试每日一题3

    平均正确率 :46.2% A zero-based budget is one which: A. Requires each item of expenditure to be justified in its entirety in order to be inc ...

    2014-12-18 16:12
  • ACCA F5考试每日一题2

    Floppy Co is a manufacturer of computer discs. Its sales budget for the next financial year is as follows: 11,300 discs in quarter 1, 18,700 ...

    2014-12-18 16:12
  • ACCA F5考试每日一题1

    Which of the following statements is/are correct? Fixed budgets are not useful for control purposes. A prerequisite of flexible budgeting is ...

    2014-12-18 16:12
  • F2-每日一题(22)

    A company has established a marginal costing profit of $ 72 300. Opening inventory was 300 units and closing inventory is 750 units. The fix ...

    2014-12-18 15:12
  • F2-每日一题(21)

    The following data is available for period 9 Opening inventory 10 000 units Closing inventory 8 000 units Absorption costing profit $ 280 00 ...

    2014-12-18 15:12
  • ACCA F2每日一题(23)

    A company which uses marginal costing has a profit of $ 37 500 for a period. Opening inventory was 100 units and closing inventory was 350 u ...

    2014-12-18 15:12
  • ACCA F2-每日一题(24)

    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 $ ...

    2014-12-18 15:12
  • F2-每日一题(25)

    今天题目的主题是reconcile,只不过又是另外一种小变形。 Last month a manufacturing companys profit was $2 000, calculated using absorption cos ...

    2014-12-18 15:12
  • ACCA考试《公司战略与风险管理》试题2

    三. 戴民控股有限公司是一家在伦敦股票交易所挂牌上市的大型集团公司。戴民的董事局已决定把公司重组。作为重组计划的一部份,董事局同意把公司的其中 ...

    2014-12-18 15:12
  • ACCA考试《公司战略与风险管理》试题3

    一.上述的流动比率显示流动资产多于短期负债。但是1.07:1的比率数值似乎低了一点。假若变卖公司的流动资产,只能容许很小的折让,否则,所得金额亦不 ...

    2014-12-18 15:12
  • ACCA《F8审计与认证业务》精选模拟2

    一.应收帐款及应付帐款在全年均维持在一个稳定的水平。 (e) Letter to Mrs Keefer Der Mrs Keefer, Internal control issues within Global-bank I ha ...

    2014-12-18 15:12
  • ACCA考试模拟练习精选(6)

    Accounting for defined benefit pension schemes is a complex area of great importance. In some cases, the net pension liability even exceeds ...

    2014-12-10 13:12
  • ACCA考试模拟练习精选(5)

    Carpart,a public limited company,is a vehicle part manufacturer,and sells vehicles purchased from the manufacturer. Carpart has entered i ...

    2014-12-10 13:12
  • ACCA考试模拟练习精选(4)

    Required: (a) Prepare a consolidated statement of financial position as at 31 May 2009 for the Bravado Group. (35 marks) (b) Calculate and ...

    2014-12-10 13:12
  • ACCA考试模拟练习精选(3)

    On 1 June 2007,Bravado acquired 6% of the ordinary shares of Mixted. Bravado had treated this investment as available-for-sale in the finan ...

    2014-12-10 13:12
  • ACCA考试模拟练习精选(2)

    1 Bravado,a public limited company,has acquired two subsidiaries and an associate. The draft statements of financial position are as follo ...

    2014-12-10 13:12
  • ACCA考试模拟练习精选(1)

    Section ABOTH questions are compulsory and MUST be attempted 1 Doric Co,a listed company,has two manufacturing divisions:parts and fridges.I ...

    2014-12-10 13:12
  • 2014年ACCA考试练习题1

    (a) 有关甜甜饼屋挂牌上市建议的报告 致:甜甜饼屋董事 由:考生姓名 股票交易所在英国的资本市场占一个重要的席位,把长期融资的买家和卖家连在一起 ...

    2014-12-10 13:12
  • 2014年ACCA考试练习题2

    一.应收帐款及应付帐款在全年均维持在一个稳定的水平。 Fundamentals Level Skills Module, Paper F8 1 (a) Audit strategy document Section of docu ...

    2014-12-10 13:12
  • 2014ACCA考试模拟练习4

    1 Bravado,a public limited company,has acquired two subsidiaries and an associate. The draft statements of financial position are as follo ...

    2014-12-10 13:12
  • 2014ACCA考试模拟练习3

    (a) Prepare a consolidated statement of financial position as at 31 May 2009 for the Bravado Group. (35 marks) (b) Calculate and explain the ...

    2014-12-10 13:12
  • 2014ACCA考试模拟练习2

    Article 23 of the Model Law in International Commercial Arbitration specifically refers to statements of claim and defence. As regards the s ...

    2014-12-10 13:12
  • 2014ACCA考试模拟练习1

    Precedent in Islamic Law Sharia, or Islamic law, in its pure form derives its authority from two sources: the Quran, which is held to ex ...

    2014-12-10 13:12
  • ACCA考试试题模拟3

    (ii) On 1 June 2007,Bravado acquired 6% of the ordinary shares of Mixted. Bravado had treated this investment as available-for-sale in the ...

    2014-12-10 13:12
  • ACCA考试试题模拟2

    The following information is relevant to the preparation of the group financial statements: (i) On 1 June 2008,Bravado acquired 80% of the ...

    2014-12-10 13:12
  • ACCA考试试题模拟1

    1 Bravado,a public limited company,has acquired two subsidiaries and an associate. The draft statements of financial position are as follo ...

    2014-12-10 13:12
  • ACCA考试《公司战略与风险管理》试题

    一.应收帐款及应付帐款在全年均维持在一个稳定的水平。 要求: (a) 请解释为甚么拜尔公司特别关注其变现能力状况。请以财务比率举例说明。 (8 分) (b) ...

    2014-12-09 13:12
  • ACCA考试《F9财务管理》考前预测2

    1. 抵押贷款是【 】 A. 一方以资产为担保借钱给另一方 B.一种法律责任,以拥有的资产作担保的一项贷款 C.一方向另一方借钱,并且以财产作担保,但不一 ...

    2014-12-09 13:12
  • ACCA考试《F9财务管理》考前预测1

    1.在有限责任公司中,所有者的责任仅限于【 】 A.公司的债务B. 已发行普通股的市场价值 C. 已发行普通股的票面价值D. 注册资本的价值 2. 历史成本原则 ...

    2014-12-09 13:12
  • ACCA考试《审计与认证业务》精选练习5

    一.应收帐款及应付帐款在全年均维持在一个稳定的水平。 Professional Level Essentials Module, Professional Accountant 1 (a) (i) Three Kohlberg l ...

    2014-12-09 13:12
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