快速查题-ACCA英国注册会计师试题

The management accountant of Caroline plc has calculated the firm’s breakeven point from the following data: 

Selling price per unit                                                   $20 

Variable costs per unit                                                 $8 

Fixed overheads for next year                               $79,104 

It is now expected that the product’s selling price and variable cost will increase by 8% and 5.2% respectively. 

These changes will cause Caroline’s breakeven point for next year to:  

A company has sublet part of its offices and in the year ended 30 November 20X3 the rent receivable was:

Until 30 June 20X3 $8,400 per year

From 1 July 20X3 $12,000 per year

Rent was paid quarterly in advance on 1 January, April, July, and October each year.

What amounts should appear in the company's financial statements for the year ended 30 ?

NovemberRent receivable      Statement of financial position

A business compiling its financial statements for the year to 31 July each year pays rent quarterly in advance on 1 January,

1 April, 1 July and 1 October each year. The annual rent was increased from $60,000 per year to $72,000 per year as from 1 October 20X3.

What figure should appear for rent expense in the business’s statement of profit or loss and other comprehensive income for

the year ended 31 July 20X4?

Diesel fuel in inventory at 1 November 20X7 was $12,500, and there were invoices awaited for$1,700. During the year to 31

October 20X8, diesel fuel bills of $85,400 were paid, and a delivery worth $1,300 had yet to be invoiced. At 31 October 20X8,

the inventory of diesel fuel was valued at $9,800.

What is the value of diesel fuel to be charged to the statement of profit or loss and other comprehensive income for the year to 31 October 20X8?

The electricity account for the year ended 30 June 20X1 was as follows.

Opening balance for electricity accrued at 1 July 20X0 Payments made during the year

1 August 20X0 for three months to 31 July 20X0

1 November 20X0 for three months to 31 October 20X0

1 February 20X1 for three months to 31 January 20X1

30 June 20X1 for three months to 30 April 20X1

1 August 20X1 for three months to 31 July 20X1

Which of the following is the appropriate entry for electricity?

Accrued                                                           Charge to SPL

at 30 June 20X1                                         year ended 30 June 20X1 A

The year end of M Co is 30 November 20X0. The company pays for its gas by a standing order of $600 per month. On 1

December 20W9, the statement from the gas supplier showed that M Co had overpaid by $200. M Co received gas bills for

the four quarters commencing on 1 December 20W9 and ending on 30 November 20X0 for $1,300, $1,400, $2,100 and

$2,000 respectively

Which of the following is the correct charge for gas in M Inc's statement of profit or loss for the year ended 30 November

20X0?

A business compiling its financial statements for the year to 31 January each year pays rent quarterly in advance on 1

January, 1 April, 1 July and 1 October each year. After remaining unchanged for some years, the rent was increased from

$24,000 per year to $30,000 per year as from 1 July 20X0.

Which of the following figures is the rent expense which should appear in the statement of profit or loss for year ended 31

January 20X1？

B, a limited liability company, receives rent for subletting part of its office premises to a number of tenants.

In the year ended 31 December 20X4 B received cash of $318,600 from its tenants.

Details of rent in advance and in arrears at the beginning and end of 20X4 are as follows       31 December

                                              20X4             20X3

                                                 $                  $

Rent received in advance     28,400            24,600

Rent owing by tenants         18,300           16,900

All rent owing was subsequently received

What figure for rental income should be included in the statement of profit or loss of B for 20X4?

Which of the following statements concerning the Unfair Contract Terms Act 1977 is correct? 

Which of the following may imply terms into contracts?