快速查题-ACCA英国注册会计师试题

At 30 November 20X5 Jenny had a bank loan of $8,500 and a balance of $678 in hand in her bank account.How should

these amounts be recorded on Jenny's opening trial balance at 1 December 20X5?

Bert has extracted the following list of balances from his general ledger at 31 October 20X5：

                                                                         $

Sales                                                              258,542

Opening inventory                                             9,649

Purchases                                                     142,958

Expenses                                                        34,835

Non-current assets (carrying amount)             63,960

Receivables                                                     31,746

Payables                                                          13,864

Cash at bank                                                      1,783

Capital                                                              12,525

What is the total of the debit balances in Bert's trial balance at 31 October 20X5?

At 31 October 20X6 Roger's trial balance included the following balances:

Machinery at cost                             12,890

Accumulated depreciation                  8,950

Inventory                                            5,754

Trade receivables                            11,745

Trade payables                                  7,830

Bank overdraft                                   1,675

Cash at bank                                      150

What is the value of Roger's current assets at 31 October 20X6?

Which ONE of the following statements does NOT describe a way in which an effective accounting system facilitates

the provision of useful accounting information?

Some statutory instruments require a resolution of Parliament to come into effect, but others must be laid before Parliament for a particular period of time before coming in effect. 

How many days must statutory instruments be laid before Parliament before coming into effect? 

Which rule or approach to statutory interpretation considers what the legislation is trying to achieve? 

Presumptions of statutory interpretation provide judges with rules to use when interpreting legislation.  

Which of the following statements in relation to the presumptions of statutory interpretation is correct? 

Which of the following is an extrinsic aid to statutory interpretation? 

Which TWO of the following statements in relation to the impact of the Human Rights Act 1998 on legislation are correct? 

(1) All new primary legislation must be compatible with the European Convention on Human Rights  

(2) The courts may strike out secondary legislation that is incompatible with the European Convention on Human Rights  

(3) Courts must interpret legislation in such a way that is compatible with the European Convention on Human Rights  

(4) Under the Human Rights Act 1998, courts are not required to take the decisions of the European Court of Justice when making their decisions 

 Obiter dicta form part of the ratio decidendi.