快速查题-ACCA英国注册会计师试题

 Zri operates a business as a designer of internet web pages for a variety of business clients. Unfortunately he has had some difficulty in recovering his full fees from a number of clients as follows:

 Ad, a self-employed car mechanic, without contacting Zri, simply sent him a cheque for half of his fees stating that he could not pay any more and that the cheque was in full settlement of his outstanding debt. Zri rang Ad about this and reluctantly agreed to waive half the fees. 

Bi, a newly qualified accountant, told Zri that although she could only raise the cash to pay half of the outstanding fees she would, as an alternative to paying the other half, do all of Zri's accountancy work for the coming year. Zri reluctantly agreed to this proposal. 

Cas, a self-employed musician, told Zri that she could not pay any of the money she owed him. However, her father offered to pay Zri, but could only manage half of the total amount owed. Once again Zri reluctantly agreed to accept the father's payment of the reduced sum. 

 Adam, who operates an accountancy practice, charges £1,000 per year for producing business accounts for tax purposes. Unfortunately he has had some difficulty in recovering his fees from two clients as follows. 

Bob, a car mechanic, told Adam that he could only raise cash to pay half of his fees but that he would service Adam's car for the coming year. Adam reluctantly agreed to this proposal. 

Dawn, a not very successful musician, also told Adam that she could only pay half the money she owed him as she needed to use the other half to finance her new recording. Once again Adam agreed to accept the half payment. Dawn's recording subsequently became a major hit and she made £100,000 profit from it. 

Adam himself is now in financial difficulty and needs cash to pay his own tax bill.