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  • 2022财会国际会计师精编在线题库(07月02日)

    19 What is the company’s return on shareholders’ equity?Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:Is the following statement true or false?19
  • ACCA/CAT模拟考试182

    13 Which of the following correctly describes the imprest system for operating petty cash?C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objecti
  • 国际会计师2022考试试题解析(3R)

    15 Which of the following statements about intangible assets are correct?13 Which of the following correctly describes the imprest system for operating petty cash?Is the following statement true or fa
  • ACCA证书2022冲刺密卷答案(07.02)

    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
  • 2022财会CAT试题解释(06.28)

    14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.18 How should interest charged on partners’ drawings appear in partnership financial statem
  • 2022国际会计师模拟考试练习题178

    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
  • 2022财会特许公认会计师考试试题及答案(9Q)

    18 Which of the following statements about accounting ratios and their interpretation are correct?24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 f
  • 2022财会ACCA免费每日一练下载(06月28日)

    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
  • 财会2022ACCA/CAT易错易混每日一练(06月27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
  • 财会2022ACCA/CAT证书历年考试试题集锦(8Q)

    18 How should interest charged on partners’ drawings appear in partnership financial statements?17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It wa
  • 财会2022ACCA/CAT备考模拟试题177

    14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid val
  • 国际会计师2022冲刺密卷剖析(06.27)

    The following information is available for a manufacturing company which produces multiple products:Is the following statement true or false?(i) The product mix ratio (ii) Contribution to sales ratio
  • 财会2022ACCA/CAT证书历年考试试题下载(1Q)

    Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:The following statements have been made about life cycle costing:A corporate taxpayer has under-repo
  • ACCA证书2022模拟考试练习题170

    19 What is the company’s return on shareholders’ equity?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. PC Co uses material B, whic
  • 2022ACCA/CAT试题共用题干题答案(06.20)

    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
  • 2022ACCA证书专项练习每日一练(06月20日)

    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
  • 国际会计师2022试题答案(06.17)

    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
  • 2022特许公认会计师模拟考试167

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterWhich of the following statements relating to internal and external auditors is correct?F
  • ACCA/CAT证书2022易错每日一练(06月17日)

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later10 What would the company’s profit become after the correction of the above errors?19 At
  • 财会2022CAT往年考试试题(8P)

    18 How should interest charged on partners’ drawings appear in partnership financial statements?The following statements have been made about life cycle costing:15 Which of the following statements ab
  • 2022财会CAT模拟考试题164

    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
  • 2022CAT历年考试试题(5P)

    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
  • 2022国际会计师笔试每日一练(06月14日)

    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
  • 国际注册会计师2022冲刺密卷案例分析题答案+解析(06.14)

    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
  • 2022CAT历年考试试题及答案(3P)

    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
  • 2022财会ACCA证书模拟试卷162

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterFaithful representation is a fundamental characteristic of useful information within the
  • 特许公认会计师2022冲刺密卷讲解(06.12)

    Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.The following information is available for a manufacturing
  • 2022国际会计师专业知识每日一练(06月12日)

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority17 A business income statement for the year ended 31 December 2004 showed a net profit
  • 2022特许公认会计师试题试卷(2P)

    Is the following statement true or false?Which of the following statements relating to internal and external auditors is correct?Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Lat
  • ACCA/CAT证书2022终极模拟试卷161

    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:8 P and Q are in partn
  • 2022国际会计晋升职称在线题库(06月11日)

    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. PIn 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died tw
  • 2022ACCA证书冲刺密卷单选题正确答案(06.11)

    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
  • 财会2022国际会计考前模拟考试159

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority18 How should interest charged on partners’ drawings appear in partnership financial st
  • 财会2022国际注册会计师高效提分每日一练(06月09日)

    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
  • CAT2022试题解释(06.09)

    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. PA corporate taxpayer has under-reported its taxable revenue in 2002 and hence unde
  • ACCA/CAT证书2022历年考试试题及答案(0P)

    Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.The following statements have been made about life cycle co
  • 2022CAT考试试题解析(5O)

    15 Which of the following statements about intangible assets are correct?A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The
  • 财会2022特许公认会计师考前模拟考试154

    A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:C Co uses material B, whi
  • 2022国际注册会计师试题答案解析(06.04)

    In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.The following information is available for a manufacturing company which produces multiple products:W
  • 2022国际会计高效提分每日一练(06月04日)

    10 What would the company’s profit become after the correction of the above errors?14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.Which of
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