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  • ACCA考试《审计与认证业务》精选练习4

    Financial Management 1 (a) Weighted average cost of capital (WACC) calculation Cost of equity of KFP Co = 40 + (12 x (105 40)) = 40 + 78 = 1 ...

    2014-12-09 13:12
  • ACCA考试《审计与认证业务》精选练习3

    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
  • ACCA考试《审计与认证业务》精选练习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 ...

    2014-12-09 13:12
  • ACCA考试《审计与认证业务》精选练习1

    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 ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题20

    Required: (a)Briefly discuss how the fair value of financial instruments is determined,commenting on the relevance of fair value measureme ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题19

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

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题18

    The project was intended to dam one of the regions largest rivers,thus creating a massive lake behind it. The lake would,the critics claim ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题17

    When it was announced that RM had won the contract to build the Giant Dam Project,some of its institutional shareholders contacted Richard ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题16

    Section B TWO questions ONLY to be attempted 2 It was the final day of a two-week-long audit of Van Buren Company,a longstanding client of ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题15

    Required: (a) Explain why auditor independence is necessary in auditor-client relationships and describe THREE threats to auditor independe ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题14

    3 Mary Hobbes joined the board of Rosh and Company,a large retailer,as finance director earlier this year. Whilst she was glad to have fin ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题13

    Mary noted that board meetings very rarely contain any significant discussion of strategy and never involve any debate or disagreement. When ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题12

    Section A This ONE question is compulsory and MUST be attempted 1 Rowlands Medeleev (RM),a major listed European civil engineering company ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题11

    When it was announced that RM had won the contract to build the Giant Dam Project,some of its institutional shareholders contacted Richard ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题10

    Section B TWO questions ONLY to be attempted 2 It was the final day of a two-week-long audit of Van Buren Company,a longstanding client of ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题9

    Required: (a) Explain why auditor independence is necessary in auditor-client relationships and describe THREE threats to auditor independe ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题8

    3 Mary Hobbes joined the board of Rosh and Company,a large retailer,as finance director earlier this year. Whilst she was glad to have fin ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题7

    Mary noted that board meetings very rarely contain any significant discussion of strategy and never involve any debate or disagreement. When ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题6

    Section A This ONE question is compulsory and MUST be attempted 1 Rowlands Medeleev (RM),a major listed European civil engineering company ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题5

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

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题4

    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 ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题3

    Required: (a)Briefly discuss how the fair value of financial instruments is determined,commenting on the relevance of fair value measureme ...

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题2

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

    2014-12-09 13:12
  • ACCA考试辅导:会计精选习题1

    Question: Cronin Auto Retail (CAR) is a car dealer that sells used cars bought at auctions by its experienced team of buyers. Every car for ...

    2014-12-09 13:12
  • ACCA考试《F4公司法与商法》必备考点(7)

    7 Consideration 1 Definitions 1.1 It is the element of value in the agreement. 1.2 Both parties must bring something of value to the agreeme ...

    2014-12-09 10:12
  • ACCA考试《F4公司法与商法》必备考点(8)

    8 Intention to create legal relations 1 Introduction Overview 1.1 Parties who enter into a contract must have an intention that it will be l ...

    2014-12-09 10:12
  • ACCA考试《F4公司法与商法》必备考点(11)

    11 Discharge, breach of contract and remedies 1 Discharge Overview 1.1 A contract can be discharged in a number of ways. The method of disch ...

    2014-12-09 10:12
  • ACCA考试《F4公司法与商法》必备考点(13)

    13 Employment 1 The contract of employment Overview: Determining status Definition 1.1 An employment relationship exists where one person (t ...

    2014-12-09 10:12
  • ACCA考试《F4公司法与商法》必备考点(12)

    12 Agency and partnership 1 Definition Overview 1.1 An agent (A) is a person who is appointed by another (Principal) to enter into a contrac ...

    2014-12-09 10:12
  • ACCA历年真题(一)

    1.下列关于中国人民银行执行货币政策的表述哪个是正确的? A.中国人民银行在全国人民代表大会[*{a}*]下独立执行货币政策 B.中国人民银行在全国人民 ...

    2014-12-08 17:12
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