快速查题-ACCA英国注册会计师试题

 A business's bank balance increased by $750,000 during its last financial year. During the same period it issued shares of

$1 million and repaid a loan note of $750,000. It purchased non-current assets for $200,000 and charged depreciation of $

100,000. Working capital (other than the bank balance) increased by $575,000.

What was its profit for the year?

 A sole trader's business made a profit of $32,500 during the year ended 31 March 20X8. This figure was after deducting

$100 per week wages for himself. In addition, he put his home telephone bill through the business books, amounting to $400

plus sales tax at 17.5%. He is registered for sales tax and therefore has charged only the net amount to his statement of

profit or loss and other comprehensive income.

His capital at 1 April 20X7 was $6,500. What was his capital at 31 March 20X8?

 Senji does not keep proper accounting records, and it is necessary to calculate her total purchases for the year ended 31

January 20X3 from the following information:

                                                                                                          $

Trade payables: 31 January 20X2                                               130,400

31 January 20X3                                                                          171,250

Payment to suppliers                                                                    888,400

Cost of goods taken from inventory by Senji for her personal use 1,000

Refunds received from suppliers                                                     2,400

Discounts received                                                                         11,200

What is the figure for purchases that should be included in Senji’s financial statements?

Aluki fixes prices to make a standard gross profit percentage on sales of 20%.

The following information for the year ended 31 January 20X3 is available to compute her sales total for

the year.

                                                       $

Inventory： 1 February 20X2     243,000

31 January 20X3                        261,700

Purchases                                  595,400

Purchases returns                       41,200

What is the sales figure for the year ended 31 January 20X3?

Which TWO of the following parties does an auditor owe a duty of care to when auditing the accounts of a subsidiary company? 

(1) The parent company 

 (2) The shareholders of the parent company 

 (3) The subsidiary company  

(4) A rival company considering a takeover of the subsidiary company 

 Bee injured her eye after failing to close a safety gate on a machine as instructed. She was also not wearing mandatory safety goggles as required by her contract of employment. 

Which of the following is this an example of? 

 What is the effect of a finding of contributory negligence in the law of tort? 

Contributory negligence arises as a result of the fault of which of the following? 

Ann got trapped in a public toilet due to the lock being faulty. Rather than wait for help, she tried to climb out of the window but fell and broke her leg. 

Which of the following is this an example of? 

 In relation to the tort of negligence, which of the following describes the standard of care expected of individuals?