快速查题-ACCA英国注册会计师试题

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According to IAS 38 Intangible assets, which of the following statements about research and development expenditure are

correct?

1 If certain conditions are met, an entity may decide to capitalise development expenditure.

2 Research expenditure, other than capital expenditure on research facilities, must be written off as incurred.

3 Capitalised development expenditure must be amortised over a period not exceeding 5 years.

4 Capitalised development expenditure must be disclosed in the statement of financial position under intangible non-current

assets.

1, 2 and 4 only

1 and 3 only

2 and 4 only

3 and 4

An LLP dissolves when a member leaves.

True

False

Advertising an auction is an offer to sell

True

False

As a general rule, silence cannot constitute acceptance.

True

False

Under which circumstance would a member of a limited company have to contribute funds on winding up?

Where there is not enough cash to pay the creditors

Where they have an outstanding amount from when they originally purchased their shares

To allow the company to repurchase debentures it issued

Where the company is a community interest company and the funds are required to complete a community project

The minimum share capital of a public limited company is:

£12,500

£50,000

£100,000

£500,000

Past consideration, as a general rule, is not sufficient to make a promise binding.

True

False

Which of the following statements regarding the adequacy and sufficiency of consideration is correct?

Consideration does not need to be sufficient but must be adequate

Consideration does not need to have a value to be sufficient

Consideration is sufficient if it has an identifiable value

A company can confirm a pre-incorporation contract by performing it or obtaining benefits from it.

True

False

If a public company does business or borrows before obtaining a trading certificate from the Registrar, the transaction is:

Invalid, and the third party cannot recover any loss

Invalid, but the third party may recover any loss from the directors

Valid, and the directors are punishable by a fine

Valid, but the third party can sue the directors for further damages