快速查题-ACCA英国注册会计师试题

 To register a company, a number of documents must be submitted to the Registrar of Companies. 

Which of the following is NOT a document that needs to be sent to the Registrar to register a company? 

 A promoter sent the documents needed to register a company to the Registrar of Companies on 1/1/X1. The Registrar received the documents on 4/1/X1. The certificate of incorporation is dated 6/1/X1 and it is received by the promoter on 8/1/X1.  

On which date was the company incorporated? 

 In which of the following circumstances must a public company re-register as a private company? 

Which of the following roles is NOT performed by the Registrar of Companies? 

 Which TWO of the following correctly describe the requirements for private and public companies to keep accounting records? 

(1) Private companies must keep their accounting records for three years 

 (2) Private companies must keep their accounting records for six years 

 (3) Public companies must keep their accounting records for six years  

(4) Public companies must keep their accounting records for seven years 

What does an adverse variable overhead efficiency variance indicate and what might be the cause?

Explain briefly the possible causes of

(i) A favourable material usage variance

(ii) A favourable labour rate variance

(iii) An adverse sales volume contribution variance.

What is the relationship between the labour efficiency variance and the variable overhead efficiency variance? Why might the monetary value be different?

Explain the meaning and relevance of interdependence of variances when reporting to managers.

A balanced scorecard measures performance 什om four perspectives: customer satisfaction, growth, financial success and process efficiency. Briefly explain these processes.