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P53-新东方在线职业题库

Which of the following is an effect of a company's separate legal personality?

A

Members and directors of a company are protected from the force of the law

B

The company is liable for its own debts

C

Members have no liability in the event of the company being insolvent

In which of the following situations will the courts lift the veil of incorporation?

A

Where a director commits fraudulent trading

B

Where a member of a solvent company fails to pay the company what is outstanding on their share capital

C

Where an employee commits a tort in the course of their employment

Which of the following indicates that a business is being run as a sole trader?

A

Which of the following indicates that a business is being run as a sole trader?

B

It does not file accounts with the Registrar of Companies

C

The business is run by one person who is not legally distinct from the business

D

Share capital of the business is not sold on a recognised stock exchange

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44

【简答题】

For Tel Co for the year ended 30 November 20X2 calculate:

(i) The inventory holding period

(H) The receivables collection period

(iii) The payables period

(iv) The current ratio

Perform your calculations for (i), (ii) and (iii) to the nearest day and assume that there are 365 days in a year

Perform your calculation for part (iv) to B decimal places.

Tel Co's quick ratio is 0.49. If they sell half of their inventory to pay off part of the bank overdraft, what will happen to their quick ratio?

A

Stay the same

B

Increase

C

Decrease

In an attempt to improve their liquidity position, Tel Co is considering offering an early settlement discount to its customers. Which TWO of the following outcomes may occur as a result of offering the early settlement discount?

A

Sales increase

B

Bad debts increase

C

Administration cost decrease

D

Receivables decrease

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47

【简答题】

Using the information provided, calculate (perform your calculations to 2 decimalplaces):

(i) Interest cover

(ii) Return on capital employed (ROCE)

(ii) Gearing

The manager of the courier division is retiring this year and his bonus is being paid based on the ROCE percentage of the division.Which TWO of the following actions could the manager of the courier division have taken in order to improve his bonus?

A

Delay repairs to the fleet of vans.

B

Understate the closing inventory of fuel held in the depot.

C

Include all the revenue for an uncompleted new contract.

D

Overstate the bad debt provision

The management of Drive Co would like to introduce some more operational measures for performance evaluation.

Which of the following measures would be most useful?

A

cost per tonne mile

B

cost per driver hour

C

van idle time percentage

D

driver idle time percentage

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50

【不定项选择题】

Complete the following statements about the balanced scorecard approach, choosing from the options available:

Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2)

A

Gap 1 key performance indicators agreed with management

B

Gap 1 a mission statement

C

Gap 1 operational plans in place

D

Gap 2 short term improvements for the business.

E

Gap 2 the long term success of the business.

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