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2016年ACCA考试《公司法与商法》冲刺题(3)

【导语】无忧考网小编整理“2016年ACCA考试《公司法与商法》冲刺题”更多ACCA考试模拟试题，请关注无忧考网ACCA考试频道。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考试《公司法与商法》冲刺题(2)

【导语】无忧考网小编整理“2016年ACCA考试《公司法与商法》冲刺题”更多ACCA考试模拟试题，请关注无忧考网ACCA考试频道。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考试《公司法与商法》冲刺题(1)

【导语】无忧考网小编整理“2016年ACCA考试《公司法与商法》冲刺题”更多ACCA考试模拟试题，请关注无忧考网ACCA考试频道。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考试模拟试题：财务管理(1)

1.在有限责任公司中，所有者的责任仅限于【】A.公司的债务B. 已发行普通股的市场价值C. 已发行普通股的票面价值D. 注册资本的价值2. 历史成本原则【】A. 不适用于资产负债表上的任何资产项目B.适用于资产负债表上某些负债项目C.适用于资产负债表上某些资产项目...2016-01-14
2016年ACCA考试模拟试题：财务管理(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考试模拟试题：财务管理(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考试模拟试题：会计师与企业（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考试模拟试题：会计师与企业（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考试模拟试题：会计师与企业（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考试模拟强化练习题(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考试模拟强化练习题(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考试模拟强化练习题(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考试模拟强化练习题(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年特许公认会记师ACCA考试试题及答案

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
历年特许公认会计师考试模拟试题

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考试试题及答案

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
英国特许公认会计师预测试题

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
特许公认会计师(ACCA/CAT)考试模拟题

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考试税法模拟试题

选择题1.我国对税收法律关系中纳税义务人的确定,采取的是()的原则。A.属地原则B.属人原则C.属地兼属人的原则D.灵活确定的原则【正确答案】 C【答案解析】主权国家有权根据本国的意志按照属地原则或属人原则来确定自己的税收管辖权。在这种情况下，一国对本国...2014-06-12
2013年特许公认会计师考试F4模拟试题

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考试模拟练习题

(a) 有关甜甜饼屋挂牌上市建议的报告致：甜甜饼屋董事由：考生姓名股票交易所在英国的资本市场占一个重要的席位，把长期融资的买家和卖家连在一起。股票交易所既为初级市场，亦为二级市场。初级市场股票交易所为新发的证券提供一个初级市场，这涉及通过发行新...2014-04-02
2014年ACCA考试F6税法模拟试题

选择题1.我国对税收法律关系中纳税义务人的确定,采取的是()的原则。A.属地原则B.属人原则C.属地兼属人的原则D.灵活确定的原则【正确答案】 C【答案解析】主权国家有权根据本国的意志按照属地原则或属人原则来确定自己的税收管辖权。在这种情况下，一国对本国...2014-03-13
英国特许公认会计师模拟试题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考试《P1-P3》模拟试题及答案

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特许公认会计师考试模拟试题

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
英国特许公认会计师模拟试题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考试《P1-P3》模拟试题及答案三

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
英国特许公认会计师预测试题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考试《P1-P3》模拟试题及答案二

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考试《P1-P3》模拟试题及答案一

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