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P111-新东方在线职业题库

When considering whether a defendant has breached their duty of care, a number of factors are considered.

Which of the following statements concerning breach of duty of care is correct?

A

Where there is a high probability of injury, the claimant should have taken extra care

B

A social benefit to a defendant's actions is no excuse for breaching the level of care expected

C

Defendants are not expected to ensure that all possible precautions against risk are taken if the cost of the precautions outweigh the risk

D

A professional is expected to demonstrate the same level of care and skill as a reasonable person performing the same task

Which of the following circumstances will prevent causality being established in a claim of negligence?

A

An act of the claimant that is reasonable and within the normal course of things

B

Acts of a third party that occur after the claimant's injury

C

Foreseeable natural events

D

Multiple possible reasons for the injury with no one act being established as the cause

In a negligence case, the amount of compensation due to the claimant can be reduced if it is established that they contributed to their injury or loss.

What is the maximum reduction the courts will allow in cases of contributory negligence?

A

25%

B

50%

C

75%

D

100%

Which of the following statements concerning the duty of care of accountants involved in preparing a report for a target company involved in a take-over bid is correct?

A

The accountants owe a duty of care to the bidding company

B

The accountants owe a higher standard of care to the target company than it would when auditing

C

The accountants owe a duty of care to shareholders considering purchasing shares in the bidding company

D

The accountants owe a duty of care to the general public considering purchasing shares in the target company

材料全屏

60

【单项选择题】

What is the full production cost of completed units during November?

A

$10,400

B

$16,416

C

$16,800

D

$20,520

What is the value of the closing work in progress on 30 November?

A

$2,440

B

$3,720

C

$4,104

D

$20,520

材料全屏

62

【单项选择题】

How many equivalent units are used when calculating the cost per unit in relation to overhead?

A

500

B

600

C

630

D

700

What is the value of the units transferred to process 2?

A

$7,200

B

$13,200

C

$14,840

D

$15,400

材料全屏

64

【单项选择题】

If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June?

A

$1.25

B

$2.22

C

$2.50

D

$2.75

If costs are apportioned between joint products on a physical unit basis, what was the total cost of product P production in June?

A

$8,000

B

$8,800

C

$10,000

D

$12,000

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