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P104-新东方在线职业题库

The following information is available for the year ended 31 December 20X4 for a keep proper accounting records：

Inventories at 1 January 20X4 Inventories at 31 December 20X4 Purchases

Gross profit percentage on sales = 30%

Based on this information, what was the trader's sales figure for the year?

A

$900,000

B

$819,000

C

$920,000

D

$837,200

Wanda keeps no accounting records. The following information is available about her position and transactions for the year

ended 31 December 20X4:

$

Net assets at 1 January 20X4 210,000

Drawings during 20X4 48,000

Capital introduced during 20X4 100,000

Net assets at 31 December 20X4 400,000

Based on this information, what was Wanda's profit for 20X4?

A

$42,000

B

$242,000

C

$138,000

D

$338,000

The debit side of a trial balance totals $800 more than the credit side.Which one of the following errors would fully account for

the difference?

A

$400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset account.

B

Discount received $400 has been debited to discount allowed account.

C

A receipt of $800 for commission receivable has been omitted from the records

D

The petty cash balance of $800 has been omitted from the trial balance

A company's trial balance failed to agree, the totals being:Debit $815,602Credit $808,420Which one of the following errors

could fully account for the difference?

A

The omission from the trial balance of the balance on the insurance expense account $7,182

debit

B

Discount allowed $3,591 debited in error to the discount received account

C

No entries made in the records for cash sales totalling $7,182

D

The returns outwards total of $3,591 was included in the trial balance as a debit balance

The debit side of a trial balance totals $50 more than the credit side. Which one of the following could this be due to?

A

A purchase of goods for $50 being omitted from the payables control account

B

A sale of goods for $50 being omitted from the receivables control account

C

An invoice of $25 for electricity being credited to the electricity account

D

A receipt for $50 from a customer being omitted from the cash

Which of the following parties are owed a duty of care by an accountant in respect of accounts that they have produced?

A

The client only

B

The client and any person relying on the accounts

C

The client and any person that the accountant knows will rely on the accounts

D

The client and to the public at large

材料全屏

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【论述题】

Identify the elements that a claimant must prove to be owed a duty of care in a negligence claim

State whether the fight organiser has any defence to a negligence claim by Rodger

State whether the train station has any defence to a negligence claim by Lulu

In employment law, which of the following statements concerning employment contracts is correct?

A

Consideration is not required in an employment contract

B

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

C

Employment contracts must be in writing

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