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P18-新东方在线职业题库

One of the objectives of a local government body could be 'to provide adequate street lighting throughout the area'.

(a) How could the 'adequacy' of street lighting be measured?

(b) Assume that other objectives are to improve road safety in the area and to reduce crime. How much does 'adequate' street lighting contribute to each of these aims?

(c) What is an excessive amount of money to pay for adequately lit streets, improved road safety and reduced crime? How much is too little?

What general objectives of non profit seeking organisations are being described in each of the following?

(a) Maximising what is offered

(b) Satisfying the wants of staff and volunteers

(c) Equivalent to profit maximisation

(d) Matching capacity available

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18

【论述题】

The absence of the profit measure in non profit seeking organisations causes problems for the measurement of their efficiency and effectiveness.

Required

(i) Explain why the absence of the profit measure should be a cause of the problems referred to.

(ii) Explain how these problems extend to activities within business entities which have a profit motive. Support your answer with examples.

State which of the floating charges will take priority if Milly Ltd is liquidated

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28

【论述题】

Explain the legality of the dividend payment

State the extent of Dee and Eff's liability regarding the dividend payment

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30

【论述题】

Explain the extent of Fin's liability for Heave Ltd's debts

Explain:

(i) The purpose of a share premium account

(ii) Whether Fin can reclaim his premium payment from Irk plc

Distributable profits may be defined as ___________ profits less ___________ losses.

A private company does not need to apply to the court to reduce its share capital if it supports its ___________ with a ___________ .

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