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2016年ACCA考試《公司法與商法》沖刺題(3)

【導(dǎo)語】無憂考網(wǎng)小編整理“2016年ACCA考試《公司法與商法》沖刺題”更多ACCA考試模擬試題，請關(guān)注無憂考網(wǎng)ACCA考試頻道。Question:In relation to the TORT OF NEGLIGENCE, explain:(a)the standard of care owed by one person to another;(b)remoteness of...2017-11-29
2016年ACCA考試《公司法與商法》沖刺題(2)

【導(dǎo)語】無憂考網(wǎng)小編整理“2016年ACCA考試《公司法與商法》沖刺題”更多ACCA考試模擬試題，請關(guān)注無憂考網(wǎng)ACCA考試頻道。Question:(a) In relation to the English legal system, explain the meaning of:(i) criminal law;(ii) civil law.(b) Explain the h...2017-11-29
2016年ACCA考試《公司法與商法》沖刺題(1)

【導(dǎo)語】無憂考網(wǎng)小編整理“2016年ACCA考試《公司法與商法》沖刺題”更多ACCA考試模擬試題，請關(guān)注無憂考網(wǎng)ACCA考試頻道。Question：In relation to the law of contract,explain the rules relating to：(a)acceptance of an offer;(b)revocation of an offe...2017-11-29
2016年ACCA考試模擬試題：財(cái)務(wù)管理(1)

1.在有限責(zé)任公司中，所有者的責(zé)任僅限于【】A.公司的債務(wù)B. 已發(fā)行普通股的市場價(jià)值C. 已發(fā)行普通股的票面價(jià)值D. 注冊資本的價(jià)值2. 歷史成本原則【】A. 不適用于資產(chǎn)負(fù)債表上的任何資產(chǎn)項(xiàng)目B.適用于資產(chǎn)負(fù)債表上某些負(fù)債項(xiàng)目C.適用于資產(chǎn)負(fù)債表上某些資產(chǎn)項(xiàng)目...2016-01-14
2016年ACCA考試模擬試題：財(cái)務(wù)管理(2)

The following information should be used when answering questions 1, 2 and 3.ScenarioCAET have implemented a bespoke Human Resources (HR) system. The system has gone live but it has not proved verypopular or successful, with users claiming ...2016-01-14
2016年ACCA考試模擬試題：財(cái)務(wù)管理(3)

An organisation is reviewing the way that Information System (IS) projects are accounted for in the organisation. Atpresent the Information Systems department (which undertakes the IS projects) is a non-recharged cost centre.However, the or...2016-01-14
2016年ACCA考試模擬試題：會(huì)計(jì)師與企業(yè)（1）

Section A–BOTH questions are compulsory and MUST be attempted1 Doric Co,a listed company,has two manufacturing divisions:parts and fridges.It has been manufacturing parts for domestic refrigeration and air conditioning systems for a number...2015-12-23
2016年ACCA考試模擬試題：會(huì)計(jì)師與企業(yè)（2）

1 Bravado，a public limited company，has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 51 May 2009：Bravado Message Mixted$m $m $mAssets：Non-current assetsProperty，plant and equip...2015-12-23
2016年ACCA考試模擬試題：會(huì)計(jì)師與企業(yè)（3）

On 1 June 2007，Bravado acquired 6% of the ordinary shares of Mixted. Bravado had treated this investment as available-for-sale in the financial statements to 51 May 2008 but had restated the investment at cost on Mixted becoming a subsidia...2015-12-23
2015年ACCA考試模擬強(qiáng)化練習(xí)題(1)

Section A–BOTH questions are compulsory and MUST be attempted1 Doric Co,a listed company,has two manufacturing divisions:parts and fridges.It has been manufacturing parts for domestic refrigeration and air conditioning systems for a number...2015-12-04
2015年ACCA考試模擬強(qiáng)化練習(xí)題(2)

1 Bravado，a public limited company，has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 31 May 2009：Bravado Message Mixted$m $m $mAssets：Non-current assetsProperty，plant and equip...2015-12-04
2015年ACCA考試模擬強(qiáng)化練習(xí)題(3)

Required：(a) Prepare a consolidated statement of financial position as at 31 May 2009 for the Bravado Group. (35 marks)(b) Calculate and explain the impact on the calculation of goodwill if the non-controlling interest was calculated on a ...2015-12-04
2015年ACCA考試模擬強(qiáng)化練習(xí)題(4)

Accounting for defined benefit pension schemes is a complex area of great importance. In some cases， the net pension liability even exceeds the market capitalisation of the company. The financial statements of a company must provide invest...2015-12-04
2013年特許公認(rèn)會(huì)記師ACCA考試試題及答案

P1 Answers:QUESTION 1(a) (i) Kohlberg theoryKohlberg's theory relates to cognitive moral development(CMD)-that is theories that attempt to explain cognitive processes and decisions taken by individuals. Kohlberg's theory of CMD attempts to ...2015-09-11
歷年特許公認(rèn)會(huì)計(jì)師考試模擬試題

ALLOCATION OF FREQUENCIES IN THE RADIO SPECTRUMIn the United States the National Telecommunications and Information Administration (NTIA) has responsibility for assigning each portion of theradio spectrum (9 kHz to 300 GHz) for different us...2015-04-17
2013年ACCA考試試題及答案

P1 Answers:QUESTION 1(a) (i) Kohlberg theoryKohlberg's theory relates to cognitive moral development(CMD)-that is theories that attempt to explain cognitive processes and decisions taken by individuals. Kohlberg's theory of CMD attempts to ...2015-03-13
英國特許公認(rèn)會(huì)計(jì)師預(yù)測試題

4 In the context of company law explain: (a) the doctrine of separate personality and its consequences; (6 marks) (b) the circumstances under which separate personality will be ignored. (4 marks) (10 marks) 答案：4 This question asks candid...2015-01-16
特許公認(rèn)會(huì)計(jì)師(ACCA/CAT)考試模擬題

IAS 1 (revised) Presentation of financial statements- Dividend cannot be shown in profit or loss (income statement). Dividends must be presented on the face of the statement of changes in equity or in the notes- Statement of changes in equi...2014-12-11
2014年ACCA考試稅法模擬試題

選擇題1.我國對稅收法律關(guān)系中納稅義務(wù)人的確定,采取的是()的原則。A.屬地原則B.屬人原則C.屬地兼屬人的原則D.靈活確定的原則【正確答案】 C【答案解析】主權(quán)國家有權(quán)根據(jù)本國的意志按照屬地原則或?qū)偃嗽瓌t來確定自己的稅收管轄權(quán)。在這種情況下，一國對本國...2014-06-12
2013年特許公認(rèn)會(huì)計(jì)師考試F4模擬試題

Fundamentals Level -Skills Module， Paper F4 (GLO)Corporate and Business Law (Global) June 2009 AnswersIn relation to aspect of business law the default law and cases refer to the United Kingdom， however relevant law from other jurisdictio...2014-05-09
2014年ACCA考試模擬練習(xí)題

(a) 有關(guān)甜甜餅屋掛牌上市建議的報(bào)告致：甜甜餅屋董事由：考生姓名股票交易所在英國的資本市場占一個(gè)重要的席位，把長期融資的買家和賣家連在一起。股票交易所既為初級(jí)市場，亦為二級(jí)市場。初級(jí)市場股票交易所為新發(fā)的證券提供一個(gè)初級(jí)市場，這涉及通過發(fā)行新...2014-04-02
2014年ACCA考試F6稅法模擬試題

選擇題1.我國對稅收法律關(guān)系中納稅義務(wù)人的確定,采取的是()的原則。A.屬地原則B.屬人原則C.屬地兼屬人的原則D.靈活確定的原則【正確答案】 C【答案解析】主權(quán)國家有權(quán)根據(jù)本國的意志按照屬地原則或?qū)偃嗽瓌t來確定自己的稅收管轄權(quán)。在這種情況下，一國對本國...2014-03-13
英國特許公認(rèn)會(huì)計(jì)師模擬試題F4

4 In the context of company law explain: (a) the doctrine of separate personality and its consequences; (6 marks) (b) the circumstances under which separate personality will be ignored. (4 marks) (10 marks) 答案：4 This question asks candid...2014-02-14
2014年ACCA考試《P1-P3》模擬試題及答案

In terms of the disclosure, JK is attempting to show a better moral stance than TY. In other words, disclosure was in the public interest because customers of TY and JK were being overcharged. However, only a limited number of members of so...2014-01-09
2013特許公認(rèn)會(huì)計(jì)師考試模擬試題

ALLOCATION OF FREQUENCIES IN THE RADIO SPECTRUMIn the United States the National Telecommunications and Information Administration (NTIA) has responsibility for assigning each portion of theradio spectrum (9 kHz to 300 GHz) for different us...2013-12-12
英國特許公認(rèn)會(huì)計(jì)師模擬試題F4（ENG）

4 In the context of company law explain: (a) the doctrine of separate personality and its consequences; (6 marks) (b) the circumstances under which separate personality will be ignored. (4 marks) (10 marks) 答案：4 This question asks candid...2013-11-11
2013年ACCA考試《P1-P3》模擬試題及答案三

In terms of the disclosure, JK is attempting to show a better moral stance than TY. In other words, disclosure was in the public interest because customers of TY and JK were being overcharged. However, only a limited number of members of so...2013-10-18
英國特許公認(rèn)會(huì)計(jì)師預(yù)測試題F4

4 In the context of company law explain: (a) the doctrine of separate personality and its consequences; (6 marks) (b) the circumstances under which separate personality will be ignored. (4 marks) (10 marks) 答案：4 This question asks candid...2013-10-12
2013年ACCA考試《P1-P3》模擬試題及答案二

The initial decision by TY and JK to collude on the fuel surcharge appears to meet the interests of both companies to maximise profits. In this sense, it appears they were acting at level 1.2-there was fairness in the exchange in that both ...2013-09-27
2013年ACCA考試《P1-P3》模擬試題及答案一

P1 Answers:QUESTION 1(a) (i) Kohlberg theoryKohlberg's theory relates to cognitive moral development(CMD)-that is theories that attempt to explain cognitive processes and decisions taken by individuals. Kohlberg's theory of CMD attempts to ...2013-09-27