ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P100-新东方在线职业题库

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.

The following price and demand combinations have been given:

P1 = 400, Q1 = 5,000

P2 = 380, Q2 = 5,500

The variable cost is a constant $80 per unit and fixed costs are $600,000 pa. The optimal price is:

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【论述题】

Prepare, on a relevant cost basis, the lowest cost estimate that could be used as the basis for a quotation.

A business statement of profit or loss and other comprehensive income for the year ended 31 December 20X4 showed a net

profit of $83,600. It was later found that $18,000 paid for the purchase of a motor van had been debited to motor expenses

account. It is the company's policy to depreciate motor vans at 25 per cent per year, with a full year's charge in the year of

acquisition.

What would the net profit be after adjusting for this error?

A

$106,100

B

$70,100

C

$97,100

D

$101,600

An organisation restores its petty cash balance to $250 at the end of each month. During October, the total expenditure

column in the petty cash book was calculated as being $210, and the imprest was restored by this amount. The analysis

columns posted to the nominal ledger totalled only $200.Which one of the following would this error cause?

A

The trial balance being $10 higher on the debit side

B

The trial balance being $10 higher on the credit side

C

No imbalance in the trial balance

D

The petty cash balance being $10 lower than it should be

Net profit was calculated as being $10,200. It was later discovered that capital expenditure of $3,000 had been treated as

revenue expenditure, and revenue receipts of $1,400 had been treated as capital receipts.What is the net profit after

correcting this error?

A

$5,800

B

$8,600

C

$11,800

D

$14,600

Which of the following is a consequence of being self-employed rather than employed?

A

In the event of the employer's bankruptcy, the person has preferential rights as a creditor

B

The person can register for and charge VAT

C

The person is entitled to remedies for unfair dismissal

Which of the following statements concerning employment contracts is correct?

A

Employment contracts must be in writing

B

Consideration is not required in an employment contract

C

Employment contracts may include terms implied by custom and practice of the industry

Which of the following is a common law duty of an employee?

A

Obedience to all employer instructions

B

To hold a reasonable level of qualifications

C

To take reasonable care and skill in performing their work

Which of the following is NOT a common law duty of an employer?

A

To pay reasonable remuneration

B

To provide health insurance

C

To pay the employee if no work is available

In which of the following situations is an employee entitled to time off work on full pay?

A

A employee who wishes to leave the employer and look for another job

B

A trade union member wishing to attend a trade union meeting

C

A trade union official wishing to carry out trade union duties

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