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正确答案:。A.B B.A.SUP C.MANAG D.C E.PLAN OP F.E G.BY N 更多ACCA/CAT的考试资料下载及答案解析请访问不凡考网财会类考试考试频道。
[填空题](b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to
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举一反三：
[单选题]Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.
A. Which of the following statements about intra-group profits in consolidated financial statements is/are correct?
B. (i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party
C. (ii) Eliminating intra-group unrealised profits never affects non-controlling interests
D. (iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full
E. (i) only
F. (i) and (ii)
G. (ii) and (iii)
H. (iii) only
[单选题]19 What is the company’s return on shareholders’ equity?
A. 15/40 = 37·5%
B. 20/100 = 20%
C. 15/100 = 15%
D. 20/150 = 13·3%
[单选题]10 What would the company’s profit become after the correction of the above errors?
A. $634,760
B. $624,760
C. $624,440
D. $625,240
[单选题]Which of the following statements relating to internal and external auditors is correct?
A. Internal auditors are required to be members of a professional body
B. Internal auditors’ scope of work should be determined by those charged with governance
C. External auditors report to those charged with governance
D. Internal auditors can never be independent of the company
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