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P74-新东方在线职业题库

When combined, which types of agent authority are known as an agent's actual authority?

A

Express and implied authority

B

Implied and ostensible authority

C

Express and apparent authority

Unless circumstances indicate otherwise, which party is NOT liable under a contract properly formed under an agency agreement?

A

Agent

B

Principal

C

Third party

Which of the following statements regarding agency law is correct?

A

An agent may not enforce a contract that they helped to form

B

A principal may sue their agent if the third party is in breach of contract

C

A third party and principal do not need be in direct contact for a binding contract between them to be formed

Which type of agent runs an accountancy practice?

A

Company director

B

Partner

C

Commercial agent

D

Promoter

Which of the following statements concerning a principal ratifying a contract formed by an agent is correct?

A

The principal need not have existed when the contract was made

B

The principal need not have had legal capacity when the contract was made

C

The principal must communicate their ratification of the contract clearly to the third party

D

At least half of the provisions of the contract must be ratified

Which TWO types of agency are formed without the agent's consent?

(1) Agency by implied agreement

(2) Agency by express agreement

(3) Agency by estoppel

(4) Agency by ratification

A

1 and 2

B

1 and 3

C

2 and 3

D

3 and 4

材料全屏

Diamond Ltd has a payback period limit of three years and is considering investing in one of the following projects. Both projects require an initial investment of $800,000. Cash inflows accrue evenly throughout the year.

Project Alpha Project Beta

Year Cash inflow Year Cash inflow

$ $

1 250,000 1 250,000

2 250,000 2 350,000

3 400,000 3 400,000

4 300,000 4 200,000

5 200,000 5 150,000

6 50,000 6 150,000

The company's cost of capital is 10%.

85

【单项选择题】

What is the non-discounted payback period of Project Beta?

A

2 years and 2 months

B

2 years and 4 months

C

2 years and 5 months

D

2 years and 6 months

What is the discounted payback period of Project Alpha?

A

Between 1 and 2 years

B

Between 3 and 4 years

C

Between 4 and 5 years

D

Between 5 and 6 years

What is the difference between a budget and a forecast?

Explain what is meant by the principal budget factor

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