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P79-新东方在线职业题库

The following statements have been made about the drawbacks of activity-based budgeting:

(1) It is not always useful or applicable, as in the short term many overhead costs are not controllable and do not vary directly with changes in the volume of activity for the cost driver.

(2) ABB will not be able to provide useful information for a total quality management programme (TQM).

Which of the above statement(s) is/are true?

A

(1) only

B

(2) only

C

Neither (1) nor (2)

D

Both (1) and (2)

Which one of the following statements is correct, with regard to the preparation of a statement of cash flows that complies with IAS 7 Statement of Cash Flows?

A

A statement of cash flows prepared using the direct method produces the same figure for net

cash from operating activities as a statement produced by the indirect method.

B

An increase in a bank overdraft during the accounting period is included within cash flows from

financing activities.

C

A profit on the sale of equipment is included within cash flows from investing activities.

D

A surplus on the revaluation of property will appear within cash flows from investing activities.

Incremental budgeting is widely used and is a particularly efficient form of budgeting.

A

True

B

False

The following information is available about the plant, property and equipment of Lok Co, for the year to 31 December 20X3.

$!000

Carrying amount of assets at beginning of the year 462

Carrying amount of assets at end of the year 633

Increase in revaluation surplus during the year 50

Disposals during the year, at cost 110

Accumulated depreciation on the assets disposed of 65

Depreciation charge for the year 38

What will be included in cash flows from investing activities for the year, in a statement of cash flows that complies with IAS 7 Statement of Cash FlOWS?

A

$104,000

B

$159,000

C

$166,000

D

$204,000

State how Grace's statutory redundancy payment will be calculated (the actual calculation is not required)

材料全屏

37

【论述题】

Identify what an employer must prove to avoid being found liable for unfair dismissal

Explain whether Fred can claim unfair dismissal

Explain whether Gale can claim unfair dismissal

To claim (1) ___________ for unfair dismissal, three issues have to be considered. The employee must show that they are a (2) ___________ employee and that they have been (3) ___________ The (4) ___________ must show what the (5) ___________ was for dismissal Application has to be made to the (6) ___________ within (7) ___________ months of the dismissal

'Holding out' is a key element of which form of agency?

A

Agency by estoppel

B

Agency by necessity

C

Agency by implied agreement

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