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  • 2021财会CAT考前点睛模拟考试279

    Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.8 P and Q are in partnership, sharing profits in the ratio
  • 2021ACCA试题案例分析题答案+解析(10.07)

    In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.Faithful representation is a fundamental characteristic of useful information within the IASB’s Conce
  • 2021国际会计师历年考试试题(0AB)

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later19 What is the company’s return on shareholders’ equity?18 Which of the following stateme
  • 2021财会ACCA考试历年试题(10月07日)

    Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000
  • ACCA/CAT证书2021每日一练(10月06日)

    14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.13 Which of the following correctly describes the imprest system for operating petty cash?1
  • 2021财会CAT考试试题(9AA)

    8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P18 How should interest charged on partners’ drawings appear in partnership financi
  • 2021财会ACCA/CAT试题单选解析(10.06)

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityThe following statements have been made about life cycle costing:interest?$32,000 $16,0
  • 国际会计师2021模拟在线题库278

    The following statements have been made about life cycle costing:18 How should interest charged on partners’ drawings appear in partnership financial statements?C Co uses material B, which has a curre
  • 2021国际注册会计师试题题库(5AA)

    14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.25 What should the minority interest figure be in the group’s consolidated balance sheet at
  • 财会2021国际注册会计师专项训练每日一练(10月02日)

    13 Which of the following correctly describes the imprest system for operating petty cash?18 Which of the following statements about accounting ratios and their interpretation are correct?18 How shoul
  • 2021财会CAT冲刺密卷答案(10.02)

    Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000
  • 国际会计2021备考模拟试题274

    In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivabl
  • 特许公认会计师2021模拟系统265

    18 How should interest charged on partners’ drawings appear in partnership financial statements?The following statements have been made about life cycle costing:18 Which of the following statements ab
  • 2021ACCA/CAT证书每日一练(09月23日)

    Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000
  • 2021财会ACCA/CAT试题题库(6Z)

    Which of the following statements relating to internal and external auditors is correct?17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterT
  • 特许公认会计师2021冲刺密卷解析(09.23)

    18 Which of the following statements about accounting ratios and their interpretation are correct?15 Which of the following statements about intangible assets are correct?1 A low-geared company is mor
  • 2021财会特许公认会计师冲刺密卷单选题答案(09.21)

    Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.A corporate taxpayer has under-reported its taxable revenue
  • 2021财会ACCA证书基础知识每日一练(09月21日)

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later19 What is the company’s return on shareholders’ equity?14 Alpha buys goods from Beta. At
  • 2021ACCA模拟试题263

    13 Which of the following correctly describes the imprest system for operating petty cash?Which of the following statements relating to internal and external auditors is correct?19 At 30 June 2004 a c
  • 财会2021特许公认会计师考试试题及答案(4Z)

    The following information is available for a manufacturing company which produces multiple products:25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 Decem
  • 2021CAT考前模拟考试260

    C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following state
  • 2021国际会计历年考试试题下载(1Z)

    18 How should interest charged on partners’ drawings appear in partnership financial statements?C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the o
  • 2021财会国际会计冲刺密卷答案+专家解析(09.18)

    14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.C Co uses material B, which has a current market price of $0·80 per kg. In a linear program
  • 2021财会ACCA/CAT证书易错每日一练(09月18日)

    Which of the following statements relating to internal and external auditors is correct?The following statements have been made about life cycle costing:19 At 30 June 2004 a company’s allowance for re
  • 2021ACCA历年考试试题(9Y)

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityWhich of the following statements relating to internal and external auditors is correct
  • 2021财会特许公认会计师模拟考试系统258

    Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.Which of the following statements relating to internal and
  • 2021财会特许公认会计师试题案例分析题答案(09.16)

    15 Which of the following statements about intangible assets are correct?Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financ
  • 2021财会ACCA相关专业每日一练(09月16日)

    18 Which of the following statements about accounting ratios and their interpretation are correct?8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R
  • 2021财会CAT模拟系统255

    10 What would the company’s profit become after the correction of the above errors?18 Which of the following statements about accounting ratios and their interpretation are correct?Hindberg is a car r
  • 2021财会ACCA/CAT证书试题详细答案(09.13)

    A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority wi
  • 财会2021ACCA/CAT每日一练精选(09月13日)

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterThe following statements have been made about life cycle costing:The following informatio
  • 2021ACCA证书历年考试试题(6Y)

    18 Which of the following statements about accounting ratios and their interpretation are correct?Which of the following statements relating to internal and external auditors is correct?17 A business
  • 财会2021特许公认会计师终极模拟试卷254

    14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.18 Which of the following statements about accounting ratios and their interpretation are c
  • ACCA2021冲刺密卷解释(09.12)

    In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.18 How should interest charged on partners’ drawings appear in partnership financial statements?What
  • 2021CAT智能每日一练(09月12日)

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityThe following statements have been made about life cycle costing:The following informat
  • ACCA/CAT2021历年考试试题集锦(5Y)

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterIn 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two month
  • ACCA证书2021实战模拟每日一练(09月07日)

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityThe following statements have been made about life cycle costing:15 Which of the follow
  • 财会2021CAT模拟在线题库249

    The following statements have been made about life cycle costing:8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P18 How should int
  • ACCA/CAT2021试题单选答案+解析(09.07)

    C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following state
  • 2021ACCA证书考试试题解析(0Y)

    The following information is available for a manufacturing company which produces multiple products:19 What is the company’s return on shareholders’ equity?Mr Li, a photographer, had his photos publis
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