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P80-新东方在线职业题库

What is the extent of an agent's ostensible authority?

A

What is usual in the circumstances only

B

What is implied from the agency relationship only

C

What the principal gives the agent expressly only

D

What is usual in the circumstances and what the principal gives them expressly or impliedly

The purpose of an agency relationship is to form a business contract between which of the following parties?

A

Agent and principal

B

Agent and third party

C

Principal and third party

State the formula that should be entered into cell B4

Are the following statements true or false?

Statement one: The master budget includes the capital expenditure budget.

Statement two: Continuous budgets are also known as rolling budgets.

Statement three: Scenario planning is mainly used in the short term.

Statement four: The mission of an organisation is the target to be met in the medium term.

Which TWO of the following are the main aims of budgeting?

A

Controlling costs

B

Identifying objectives

C

Evaluating managers performance

D

Introducing budgetary bias

材料全屏

72

【简答题】

Calculate the budgeted cash that will received in March 20X4.

Calculate the budgeted payment to suppliers in March 20X4

Calculate the chain base index for sales in February 20X4 and March 20X4

The following incomplete statement has been made.

The product life cycle has (gap 1} stages. Mr Grob’s business is in the (gap 2} phase of the product lifecycle.

Select the correct words to complete the sentence.

A

Gap 1 A Four

B

Gap 1 B Five

C

Gap 2 A Introduction

D

Gap 2 B Growth

材料全屏

76

【简答题】

Assuming that the cash flows arise evenly throughout the year, calculate the payback period in years and months.

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