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    财会类考试- ACCA/CAT
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    20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inv 查看答案
    19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trad 查看答案
    18 Which of the following statements about accounting ratios and their interpretation are 查看答案
    17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash 查看答案
    16 Which of the following events between the balance sheet date and the date the financial 查看答案
    15 Which of the following statements about intangible assets are correct?1 If certain crit 查看答案
    14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5 查看答案
    13 Which of the following correctly describes the imprest system for operating petty cash? 查看答案
    12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company 查看答案
    11 The following information is available for Orset, a sole trader who does not keep full 查看答案
    10 Which of the following factors would cause a company’s gearing ratio to fall?1 A bonus 查看答案
    5 Which of the following factors could cause a company’s gross profit percentage on sales 查看答案
    (c) Discuss the reasons why the net present value investment appraisal method is preferred 查看答案
    (b) Calculate the internal rate of return of the proposed investment and comment on your f 查看答案
    (c) Discuss the ways in which budgets and the budgeting process can be used to motivate ma 查看答案
    (b) Calculate the value of the closing stocks of finished goods at the end of the three-mo 查看答案
    (b) Discuss how the operating statement you have produced can assist managers in:(i) contr 查看答案
    (c) Discuss the difficulties that may be experienced by a small company which is seeking t 查看答案
    (b) Explain the meaning of the term ‘Efficient Market Hypothesis’ and discuss the implicat 查看答案
    2 (a) Discuss the nature of the financial objectives that may be set in a not-for-profit o 查看答案
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