快速查题-ACCA英国注册会计师试题

 State two examples of constructive dismissal 

 State whether Gus can claim compensation for unfair dismissal 

 State the rules concerning other employment as an alternative to a redundancy payment

The following question is taken from the June 2012 exam paper.An investor has the choice between two investments. Investment Exe offers interest of 4% per year compounded semi-annually for a period of three years. Investment Wye offers one interest payment of 20% at the end of its four-year life.What is the annual effective interest rate offered by the two investments?

The following question is taken from the June 2013 exam paper.A project has an initial outflow of $12,000 followed by six equal annual cash inflows, commencing in oneyear’s time. The payback period is exactly four years. Thec ost of capital is 12% per year.What is the project’s net present value (to the nearest $)?

Which graph shows best the relationship between production levels and overhead costs for L Co?

Further analysis has shown that there is a price index applicable to the overhead costs:

                                                  Production level (units)                          Overhead costs ($)                   Index

January                                                     10                                                     3,352                               100

February                                                  10.5                                                   3,479                                101

March                                                        12                                                     3,860                               102

April                                                           9                                                       3,098                               104

May                                                           9.5                                                    3,225                                105

June                                                        10.25                                                   3,416                                106

Required:   

Using high low analysis, calculate the variable cost per unit in June’s prices.

Within time series analysis, which TWO of the following are concerned with long term movements/fluctuations in variables?