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【单选】关于基金的单位资产净值与基金单位价格的关系，下列说法正确的是（ ）p137
A. 两者的变化是完全同方向的
B. 两者的变化是完全反方向的
C. 两者的数值是完全相等的
D. 有时两者的变化是同方向的，有时会受到其他因素的影响是反方向的
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【单选】关于封闭式基金的基金规模和封闭期限，下列说法正确的是（ ）p122
A. 规模和期限在任何情况下都可以改变
B. 规模在任何情况下不可以改变，期限若经受益人大会通过并经管理部门同意可以延长
C. 期限在任何情况下不可以改变，规模若经法定程序认可可以增加
D. 规模和期限若经法定程序认可均可以改变
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【单选】封闭式基金期满终止，清产核资后的（ ）应按投资者出资比例分配。P122
A. 基金总资产
B. 基金资本
C. 未分配收益
D. 基金净资产
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【单选】
A real estate investment is expected to have cash flows after taxes in each of the next four years equal to GBP90,000, GBP55,000, GBP35,000, and GBP25,000, respectively. The initial equity investment in this property is GBP200,000 and the equity at the end of year-four is estimated to be GBP100,000. Assuming an after tax return on equity of 8.5%, the net present value (NPV) and internal rate of return (IRR) for this investment is closest to:
NPV
IRR
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【单选】Mr Brown is a senior manager in a small firm of Chartered Certified Accountants, Ropp & Co, and has been asked by Mr Smith, the managing director of Seesaw Co, to become their financial director. Initially, it is not expected that this will take up much of Mr Brown's time and so he will remain an employee of Ropp & Co for the foreseeable future.
Which of the following Chartered Certified Accountants could then act as auditor of Seesaw Co without infringing the provisions of the ACCA Code of Ethics and Conduct?
A. Mr Black, whose wife has a beneficial shareholding in Seesaw Co.
B. Mr Jones, who retired as managing director of Seesaw Co four years ago.
C. Mr Brown's wife, who works parttime from home.
D. A partner in Ropp & Co.
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【单选】An investor holds put options giving him the right to sell 1,000 shares in Feely Nunn Wells Inc for $2,000. Which of the following graphs correctly shows how the value of the put options at expiration date will depend on the share price?
A. Graph B
B. Graph D
C. Graph A
D. Graph C
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【单选】The following diagram illustrates the shareholdings of JKL as at 31 December 20X1.Which of the companies are subsidiaries of JKL?
A. A and B
B. B only
C. A, B and C
D. A only
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【单选】The following diagram illustrates the shareholdings of JKL as at 31 December 20X1.Which of the companies are subsidiaries of JKL?
A. A and B
B. B only
C. A only
D. A, B and C
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【单选】The diagram shows the structure of a group. All interests in group companies are in the form of equity shares (ie. ordinary shares).
What is the status of the investments in Anne Co and Branwell Co for the purpose of the consolidated financial statements of the Charlotte Group?Anne CoBranwell Co
A.
B.
|
Associate |
|
Simple investment |
C.
|
Subsidiary |
|
Simple investment |
D.
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【多选】The following diagram shows the structure of a group:
Which of the following are subsidiary undertakings of Red Co?
A. Yellow Co.
B. Purple Co.
C. Green Co.
D. Blue Co.
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【多选】Which of the following are Fundamental Principles of the ACCA's 'Code of Ethics and Conduct'?
Members should:
A. Strive for objectivity in all professional and business judgements.
B. Behave with courtesy and consideration towards all with whom they come into contact during the course of performing their work.
C. Charge reasonable fees for the work that they perform.
D. Not accept or perform work which they are not competent to undertake.
E. Behave with integrity in all professional, business and personal financial relationships.
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【单选】If:
ke
=
cost of equity capital
Rf
=
risk free rate of return
E(rm)
=
return from the market as a whole
=
beta factor of the individual security
What is the correct formula for the capital asset pricing model?
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【多选】Which of the following are fundamental principles of the ACCA's Code of Ethics and Conduct?
Members should:
A. To respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose, nor use the information for the personal advantage of the professional accountant or third parties.
B. To not allow bias, conflict of interest or undue influence of others to override professional or business judgments
C. To charge fees that are reasonable for services provided and work performed.
D. To comply with relevant laws and regulations and avoid any action that discredits the profession.
E. To be straightforward and honest in all professional and business relationships.
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【单选】Mr Mitchell is a partner in a firm of accountants. According to the ACCA's Code of Ethics and Conduct which one of the following facts would prevent one of his partners from acting as the auditor of Kansas Co?
A. Mr Mitchell's daughter works as a receptionist at Kansas.
B. until 2 years ago, Mr Mitchell was an employee of Kansas.
C. Mrs Mitchell owns 12% of the shares of Kansas.
D. Mrs Mitchell was a financial director of Kansas during the period under review.
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【单选】Jose is a partner at Ramos & Co. His firm's biggest audit client is Madrid Co, a public interest entity.
Jose has been the engagement quality control reviewer for the last two years on the Madrid Co audit. Before this he was the engagement partner for five years.
In accordance with the ACCA Code of Ethics and Conduct, what action should Ramos & Co take in relation to Jose's involvement in the audit going forward?
A. Allow Jose to remain as quality control reviewer for five more years and then ensure he is not involved in the Madrid Co audit for the subsequent two years.
B. Rotate Jose off the audit altogether this year and ensure he is not involved in the Madrid Co audit for at least seven years.
C. Rotate Jose off the audit altogether this year and ensure he is not involved in the Madrid Co audit for at least two years.
D. Allow Jose to remain as quality control reviewer for two more years and then ensure he is not involved in the Madrid Co audit for the subsequent two years.
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【多选】In relation to ACCA's Code of Ethics and Conduct, which of the following statements are true in relation to undue dependence on an audit client?
A. Objectivity cannot be maintained where a practice has less than 10 clients.
B. Where the total fees received from a public interest audit client exceed 15% of the total fees for the audit firm for two consecutive years, the audit firm must arrange for a pre-issuance or a post-issuance review to be undertaken.
C. Objectivity may be threatened or appear to be threatened by undue dependence on one audit client or group of connected clients.
D. Objectivity cannot be maintained where a practice has less than five clients.
E. Where the total fees received from a public interest audit client exceed 15% of the total fees for the audit firm for two consecutive years, the audit firm must disclose this fact to those charged with governance.
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【多选】The ACCA's Code of Ethics and Conduct deals with which of the following issues?
A. Integrity, objectivity and independence, confidentiality, conflicts of interest.
B. The qualifications of persons appointed as finance directors to listed companies.
C. Threats to the independence and objectivity of auditors.
D. The academic qualifications of persons seeking to become student members of the ACCA.
E. The provision of other services to audit clients.
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【单选】Which of the following does not constitute a threat to independence under the ACCA's Code of Ethics and Conduct?
A. An employee of an audit client has a loan on normal commercial terms from an audit client which is a retail banking institution.
B. The audit firm makes a loan to an audit client.
C. The audit engagement partner makes a loan to an audit client.
D. A company guarantees the borrowings of its firm of auditors.
E. A company makes a loan to its auditors.
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【多选】Which of the following are identified by the ACCA's Code of Ethics and Conduct as being threats to compliance with the fundamental principles?
A. Self-interest.
B. Objectivity.
C. Intimidation.
D. Advocacy.
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【多选】Which of the following statements are true in respect of overdue fees in accordance with the ACCA's Code of Ethics and Conduct?
A. Where there are significant overdue fees, the situation should be reviewed to ascertain whether the overdue fees, taken together with the fees for the current assignment could be regarded as akin to a significant loan.
B. The existence of significant overdue fees from an audit client can be a threat or appear to be a threat to the objectivity of the auditor.
C. Overdue fees exceeding 7% of the gross practice income are akin to a loan to the client and constitute a threat to objectivity of the auditor.
D. Auditors should not commence audit work if there are overdue fees from an audit client.
E. Overdue fees exceeding 5% of the gross practice income are akin to a loan to the client and constitute a threat to objectivity of the auditor.
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【多选】Which three of the following five areas are covered by the ACCA's Code of Ethics and Conduct?
A. Owning shares in an audit client.
B. Provision of non-audit services.
C. Details of who can appoint the auditors.
D. Undue reliance on a particular client for fee income.
E. Requirement to rotate audit engagements between audit firms for public interest companies.
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【多选】Which of the following situations is likely to be acceptable under the ACCA's Code of Ethics and Conduct?
A. A company auditor is married to the finance director of the company audited.
B. 2.5% of the income of a firm of auditors comes from fees from one group of clients.
C. An audit firm has made a significant loan to the company audited.
D. A company auditor finalises the statutory accounts of a small, unlisted audit client.
E. The finance director of a company gives a box of chocolates to the company auditor on her birthday.
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【单选】Locust Ltd has a P11D dispensation from HM Revenue & Customs in respect of travel and subsistence expenses directly reimbursed to its employees. Mr Adams commenced employment with Locust Ltd on 1 January 2013 and was paid £1,000 per month.
His expenses were paid as:
a round sum allowance of £100 per month payable on the 1st of the month, plus
reimbursement of specific travel and subsistence expenses of £250 up to 5 April 2013
The taxable benefits to be entered on the P11D for Mr Adams for 2012/13 are:
A. £300.
B. £Nil
C. £400
D. £650
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【单选】At which level on the following diagram are long term planning decisions made?
A. None of the other options.
B. Tactical.
C. Strategic.
D. Operational.
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【单选】If the decision maker wishes to maximise the value of the outcome, which option should be selected from the diagram below?
A. Option C
B. Neither option
C. Option D
D. Option C and D
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【单选】
Sales revenue and costs have been plotted on the chart. The line with the steeper slope is sales revenue.
What does A on the breakeven chart represent?
A. Variable costs
B. Profit
C. Fixed costs
D. Margin of safety
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【单选】The budgeted contribution for HMF Co for June was $290,000.The following variances occurred during the month.What was the actual contribution for the month?
A. $327,077
B. $321,052
C. $258,948
D. $252,923
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【单选】What does the labour graph below depict?
A. A differential piece rate scheme
B. A piece rate scheme with a minimum guaranteed wage
C. A straight time rate scheme
D. A straight piece rate scheme
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【单选】
Where on the graph would you find the value for the economic order quantity?
A. At point A
B. At point B
C. At point C
D. At point D
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【单选】The following information relates to questions 4.3 to 4.7
Which one of the above graphs illustrates a fixed cost - when the vertical axis represents cost incurred?
A. Graph 3
B. Graph 2
C. Graph 1
D. Graph 6
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