在线咨询
课程体验
考试指南
  • ACCA考试历年真题(二)

    1.在商标权人连续三年停止使用注册商标的情况下,下列说法哪个是正确的? A.对于该商标,任何人均可以提出商标异议 B.对于该商标,任何人均可以提出 ...

    2014-12-05 13:12
  • ACCA历年考试真题

    1.下列关于汇票的说法哪一项是正确的? A.收款人可以写全称,也可以写简称或代码 B.票据金额记载的中文大写与数码不一致的,以中文大写为准 C.出票 ...

    2014-12-05 13:12
  • ACCA考试试题(一)

    单选题: 1.根据我国现行法律规定,证券交易所的总经理由下列哪个机构任免? A.证券业协会 B.国务院证券监督管理机构 C.证券交易所会员大会 D.证 ...

    2014-12-05 13:12
  • F2-每日一题(20)

    Actual overheads $ 496 980 Actual machine hours 16 566 Budgeted overheads $ 475 200 Based on the data above, and assuming that the budgeted ...

    2014-12-03 11:12
  • F2-每日一题(19)

    Factory overheads can be absorbed by which of the following methods? I direct labour hours II Machine hours III As a percentage of prime cos ...

    2014-12-03 11:12
  • F2-每日一题(15)

    A company had 30 direct production employees at the beginning of last year and 20 direct production employees at the end of the year. During ...

    2014-12-03 11:12
  • F2-每日一题(14)

    Employee A is a carpenter and normally works 36 hour per week. The standard rate of pay is $ 3.60 per hour. A premium of 50% of the basic ho ...

    2014-12-03 11:12
  • F2-每日一题(12)

    Which of the following statements is/are true about group bonus schemes? 1. Group bonus schemes are appropriate when increased output depend ...

    2014-12-03 11:12
  • F2-每日一题(11)

    The following show the total overhead costs for given levels of a companys total output. Cost ($) output units 4 000 1 000 7 000 2 000 10 00 ...

    2014-12-03 11:12
  • F2-每日一题(9)

    A company wished to minimize its inventory costs. Order costs are $per order and holding costs are $ 0.10 per unit per month. The company es ...

    2014-12-03 11:12
  • ACCA F2-每日一题(7)

    A manufacturing company uses 25 000 components at an even rate during a year. Each order placed with the supplier of the components is for 2 ...

    2014-12-03 11:12
  • F2-每日一题(8)

    There are 27 500 units of Part Number X35 on order with the suppliers and 16 250 units outstanding on existing customers orders. If the free ...

    2014-12-03 11:12
  • ACCA 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 ...

    2014-12-03 11:12
  • 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 ...

    2014-12-03 11:12
  • 2014年ACCA考试《财务报告F7》考试试题指导

    II. Specific application 1. Future operating losses In the past, provisions were recognized for future operating losses on the grounds of p ...

    2014-11-14 17:11
  • 2014年ACCA考试《财务报告F7》考试复习

    I. The accounting problem Before IAS37 provisions were recognized on the basis of prudence, little guidance was given on when a provision s ...

    2014-11-14 17:11
  • 2014年12月ACCA考试《F9财务管理》考前预测题(6)

    4A companys policy as regards depreciation of its plant and machinery is to charge depreciation at 20 per cent per year on cost, with propor ...

    2014-11-11 13:11
  • 2014年12月ACCA考试《F9财务管理》考前预测题(5)

    PreparingFinancial Statements (International Stream) PART1 THURSDAY 10 JUNE 2004 QUESTION PAPER Time allowed 3 hours This paper is divided i ...

    2014-11-11 13:11
  • 2014年12月ACCA考试《F9财务管理》考前预测题(4)

    4(Managing Information Systems) An organisation is reviewing the way that Information System (IS) projects are accounted for in the organisa ...

    2014-11-11 13:11
  • 2014年12月ACCA考试《F9财务管理》考前预测题(3)

    Section A ALL THREE questions are compulsory and MUST be attempted The following information should be used when answering questions 1, 2 an ...

    2014-11-11 13:11
  • 2014年12月ACCA考试《F9财务管理》考前预测题(2)

    选择题: 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 ...

    2014-11-11 13:11
  • 2014年12月ACCA考试《F9财务管理》考前预测题(1)

    选择题: 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 ...

    2014-11-11 13:11
  • 2014年12月ACCA考试《公司战略与风险管理》考前押题(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 ...

    2014-11-11 13:11
  • 2014ACCA考试《公司战略与风险管理》考前押题(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 ...

    2014-11-11 13:11
  • 2014年12月ACCA考试《公司战略与风险管理》考前押题(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。 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) ...

    2014-11-11 13:11
  • ACCA F2-每日一题(5)

    Fixed costs are conventionally deemed to be which of the following? A. Constant per unit of output B. Constant in total when production volu ...

    2014-11-10 17:11
  • ACCA F2-每日一练(6)

    For which of the following is a profit centre manager responsible? A. Costs only B. Revenues only C. Costs and revenues (From Elva Tang) ...

    2014-11-10 17:11
  • ACCA F2-每日一题(1)

    For a particular component, the re-order quantity is 6 000 units and the average inventory holding is 3 400 units. What is the level of safe ...

    2014-11-10 17:11
  • F2-每日一题(2)

    In an organisation manufacturing a number of different products in one large factory, the rent of that factory is an example of a direct exp ...

    2014-11-10 17:11
  • F2-每日一题(3)

    An organization manufactures a single product. The total cost of making 4 000 units is ?20 000 and the total cost of making 20 000 units is ...

    2014-11-10 17:11
意见反馈
反馈内容