快速查题-ACCA英国注册会计师试题

In relation to the law of contract, which of the following statements in relation to damages is correct? 

Which of the following statements about the requirements of IAS 37 Provisions, contingent liabilities and contingent assets

are correct?

1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.

2 No disclosure of a contingent liability is required if the possibility of a transfer of economic benefits arising is remote.

3 Contingent assets must not be recognised in financial statements unless an inflow of economicbenefits is virtually certain to arise

A customer returns a faulty product to a firm for repair under a warranty scheme. The firm operates a total quality management system.Which of the following best describes the cost of the repair?

The following four data pairs have been obtained： (1, 5), (2, 6), (4, 9), (5, 11). Without carrying out any calculations, which of the following correlation coefficients best describes the relationship between x and y?

A company's management accountant is analysing the reject rates achieved by 100 factory operatives working in identical conditions. Reject rates, Y%, are found to be related to months of experience, X, by this regression equation： Y = 20 - 0.25X. (The correlation coefficient was r = -0.9.) Using the equation, what is the predicted reject rate for an operative with 12 months' experience?

A regression equation Y = a + bX is used to forecast the value of Y for a given value of X. Which of the following increase the reliability of the forecast? (i) A correlation coefficient numerically close to 1 (ii) Working to a higher number of decimal places of accuracy (iii) Forecasting for values of X outside the range of those used in the sample (iv) A large sample is used to calculate the regression equation

Using data from twelve European countries, it has been calculated that the correlation between the level of car ownership and the number of road deaths is 0.73. Which of the statements shown follow from this?(i) High levels of car ownership cause high levels of road deaths(ii) There is a strong relationship between the level of car ownership and the number of road deaths(iii) 53% of the variation in the level of road deaths from one country to the next can be explained by the corresponding variation in the level of car ownership(iv) 73% of the variation in the level of road deaths from one country to the next can be explained by the corresponding variation in the level of car ownership

The regression equation Y = 3 + 2X has been calculated from 6 pairs of values, with X ranging from 1 to 10. The correlation coefficient is 0.8. It is estimated that Y = 43 when X = 20. Which of the following are true?

(i) The estimate is not reliable because X is outside the range of the data

(ii) The estimate is not reliable because the correlation is low

(iii) The estimate is reliable

(iv) The estimate is not reliable because the sample is small

In calculating the regression equation linking two variables, the standard formulae for the regression coefficients are given in terms of X and Y. Which of the following is true?

Which of the following is a feasible value for the correlation coefficient?