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  • ACCA证书2021精编在线题库(05月30日)

    10 What would the company’s profit become after the correction of the above errors?19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517
  • 2021财会特许公认会计师试题试卷(0O)

    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
  • 2021ACCA证书冲刺密卷分析(05.30)

    10 What would the company’s profit become after the correction of the above errors?19 What is the company’s return on shareholders’ equity?$634,760 $624,760 $624,440 $625,240#15/40 = 37·5% 20/100 = 20
  • 2021财会ACCA模拟试卷149

    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
  • 2021国际注册会计师冲刺密卷单选题解析(05.21)

    Which of the following statements relating to internal and external auditors is correct?19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled
  • 财会2021CAT考试试题解析(1N)

    In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.The following statements have been made about life cycle costing:19 At 30 June 2004 a company’s allow
  • 2021财会ACCA/CAT全套模拟试题140

    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, which has a current market price of $0·80 per kg. In a linea
  • 财会2021国际注册会计师免费每日一练下载(05月21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
  • 2021国际注册会计师模拟试题137

    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:24 What figure should appear in the
  • ACCA证书2021试题案例分析题正确答案(05.18)

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority25 What should the minority interest figure be in the group’s consolidated balance shee
  • 2021ACCA证书免费每日一练下载(05月18日)

    The following statements have been made about life cycle costing:In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.Mr Li, a photographer, had his photo
  • 2021财会ACCA/CAT试题试卷(8M)

    The following information is available for a manufacturing company which produces multiple products:19 What is the company’s return on shareholders’ equity?C Co uses material B, which has a current ma
  • 财会2021特许公认会计师模拟考试129

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $
  • 财会2021ACCA试题题库(0M)

    In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.19 What is the company’s return on shareholders’ equity?A corporate taxpayer has under-reported its t
  • ACCA证书2021试题答案+专家解析(05.10)

    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. PMr Li, a photographer, had his photos published in the July 2014 edition of the to
  • 2021特许公认会计师考试历年真题(05月10日)

    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:14 Alpha buys goods from
  • 财会2021国际会计师历年每日一练(05月09日)

    Is the following statement true or false?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 tax
  • 财会2021国际会计考试试题试卷(9L)

    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2021ACCA/CAT模拟考试冲刺试题128

    Is the following statement true or false?17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later8 P and Q are in partnership, sharing profits in
  • 2021ACCA冲刺密卷答案+解析(05.09)

    Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:The following information is available for a manufacturing company which produces multiple products:
  • 特许公认会计师2021试题详细答案(05.02)

    Is the following statement true or false?Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting. True# FalseWhich
  • 特许公认会计师2021试题试卷(2L)

    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
  • 2021ACCA/CAT证书模拟考试冲刺试题121

    10 What would the company’s profit become after the correction of the above errors?19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517
  • 财会2021ACCA/CAT证书智能每日一练(05月02日)

    19 What is the company’s return on shareholders’ equity?25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?In 2014 Mr Yuan inherited an estate
  • 2021ACCA考前模拟考试117

    25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?The following statements have been made about life cycle costing:A corporate taxpayer has u
  • ACCA2021冲刺密卷案例分析题答案(04.28)

    19 What is the company’s return on shareholders’ equity?14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.Beta submitted a statement to Alpha
  • 国际注册会计师2021历年考试试题集锦(8K)

    Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:13 Which of the following correctly describes the imprest system for operating petty cash?15 Which o
  • 2021ACCA考试试题(04月28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
  • 特许公认会计师2021模拟练习题113

    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
  • 国际会计师2021基础知识每日一练(04月24日)

    19 What is the company’s return on shareholders’ equity?18 Which of the following statements about accounting ratios and their interpretation are correct?Faithful representation is a fundamental chara
  • 财会2021国际会计考试试题库(4K)

    14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.15 Which of the following statements about intangible assets are correct?The following info
  • 2021财会国际会计师冲刺密卷单选题答案(04.24)

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later25 What should the minority interest figure be in the group’s consolidated balance sheet
  • 2021特许公认会计师试题答案解析(04.22)

    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. Pguaranteed that R
  • 2021财会特许公认会计师免费每日一练下载(04月22日)

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterC Co uses material B, which has a current market price of $0·80 per kg. In a linear progr
  • 2021财会国际注册会计师往年考试试卷(2K)

    17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later18 Which of the following statements about accounting ratios and their interpretation are
  • 特许公认会计师2021考前点睛模拟考试111

    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. PFaithful representation is a fundamental characteristic of useful information with
  • 2021ACCA证书冲刺密卷详细答案(04.11)

    Which of the following statements relating to internal and external auditors is correct?Is the following statement true or false?Internal auditors are required to be members of a professional body Int
  • 2021国际注册会计师模拟考试题100

    18 How should interest charged on partners’ drawings appear in partnership financial statements?10 What would the company’s profit become after the correction of the above errors?The following stateme
  • 2021财会国际会计历年考试试题下载(1J)

    19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowan
  • 财会2021ACCA/CAT证书历年每日一练(04月11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
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