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正确答案:。A.central feature of the performance measurement system at TSC is the widespread use of league tables that display 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]Note: requirement (a) includes 4 professional marks.
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举一反三：
[单选题]13 At 1 January 2005 a company had an allowance for receivables of $18,000
A. $49,500
B. $31,500
C. $32,900
D. $50,900
[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
[单选题]20 Which of the following events occurring after the balance sheet date are classified as adjusting, if material?
1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.
2 A valuation of land and buildings providing evidence of an impairment in value at the year end.
3 The issue of shares and loan notes.
4 The insolvency of a customer with a balance outstanding at the year end.
A. 1 and 3
B. 2 and 4
C. 2 and 3
D. 1 and 4
[单选题]22 Which of the following statements about limited liability companies’ accounting is/are correct?
1 A revaluation reserve arises when a non-current asset is sold at a profit.
2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company
may issue.
3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after
the balance sheet date.
A. All three statements
B. 1 and 2 only
C. 2 and 3 only
D. None of the statements
[单选题]22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?
1 Unrealised revaluation gains.
2 Dividends paid.
3 Proceeds of equity share issue.
4 Profit for the period.
A. 2, 3 and 4 only
B. 1, 3 and 4 only
C. All four items
D. 1, 2 and 4 only
[单选题]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 as at the same date showing a balance due of $5,200.
Which of the following could account fully for the difference?
A. Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.
B. The credit side of Beta’s account in Alpha’s records has been undercast by $500.
C. An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.
D. Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.
[单选题]5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected
level?
1 Understatement of closing inventories.
2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.
3 The inclusion in sales of the proceeds of sale of non-current assets.
4 Increased cost of carriage charges borne by the company on goods sent to customers.
A. 3 and 4
B. 2 and 4
C. 1 and 2
D. 1 and 3
[单选题]21 Which of the following statements about contingent assets and contingent liabilities are correct?
1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.
2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it
will be required, with no provision being made.
3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle
it will be required.
4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment or
receipt is remote.
A. 1 and 4 only
B. 2 and 3 only
C. 2, 3 and 4
D. 1, 2 and 4
[单选题]15 What journal entry is required to record goods taken from inventory by the owner of a business?
A. Debit Drawings
B. Debit Sales
C. Debit Drawings
D. Debit Purchases
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