快速查题-ACCA英国注册会计师试题

Which one of the following options about the Paasche and Laspeyre indices is correct?

Paasche index                                                                                             Laspeyre index

                                                                                                              Uses base data to weight the index

                                                                                                              Uses base data to weight the index

                                                                                                              Uses current data to weight the index

                                                                                                              Uses current data to weight the index

 A company can choose from four mutually exclusive investment projects. The return on the project will depend on market conditions. 

The table below details the returns for each possible outcome:  

                                            A                       B                        C                       D 

Poor                           $400,000        $700,000           $450,000         $360,000 

Average                     $470,000         $550,000           $500,000         $400,000 

Good                          $600,000        $300,000            $800,000         $550,000 

If the company applies the maximin rule it will invest in: 

The following information is available for Sioux, a limited liability company：Statements of financial position

1 During the year non-current assets which had cost $800,000, with a carrying amount of $350,000, were sold for $500,000.

2 The revaluation surplus arose from the revaluation of some land that was not being depreciated.

3 The 20X3 income tax liability was settled at the amount provided for at 31 December 20X3.

4 The additional loan notes were issued on 1 January 20X4. Interest was paid on 30 June 20X4 and 31 December 20X4.

5 Dividends paid during the year amounted to $750,000.

Prepare the company's statement of cash flows for the year ended 31 December 20X4, using the indirect method, adopting

the format in IAS 7 Statement of cash flows.

A supplier will supply company B in batches of 100 units, but daily demand is unpredictable. Company B has prepared a payoff table to reflect the expected profits if different quantities are purchased and in differing market demand conditions.   

​​​​​​​ If the maximax criteria is applied, how many units would be purchased from the supplier? 

Geofost is preparing its statement of cash flows for the year ended 31 October 20X7. You have been presented with the

following information.

GEOFOST

STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 OCTOBER 20X7

Profit from operations            15,730

Finance cost                            (730)

Profit before tax                     15,000

Taxation                                 (4,350)

Profit for the year                   10,650

Required

Prepare a statement of cash flows for Geofost for the year ended 31 October 20X7 in accordance with IAS 7 Statement of

cash flows, using the indirect method.

 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.  Shuffles is attempting to decide which size of fork-lift truck to buy to use in its warehouses. There are three grades of truck, the A series, B series and the C series. The uncertainty faced is the expected growth in the on-line market it serves, which could grow at 15%, 30% or even 40% in the next period.   Shuffles has correctly produced the following decision table and has calculated the average daily contribution gained from each combination of truck and growth assumption.   

Which truck would the pessimistic buyer purchase? Enter only the letter: 

 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. Shuffles is attempting to decide which size of fork-lift truck to buy to use in its warehouses.  There are three grades of truck, the A series, B series and the C series. The uncertainty faced is the expected growth in the on-line market it serves, which could grow at 15%, 30% or even 40% in the next period.   Shuffles has correctly produced the following decision table and has calculated the average daily contribution gained from each combination of truck and growth assumption.   

​​​​​​​Which truck would the optimistic buyer purchase? Enter only the letter: 

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. Shuffles is attempting to decide which size of fork-lift truck to buy to use in its warehouses.  There are three grades of truck, the A series, B series and the C series. The uncertainty faced is the expected growth in the on-line market it serves, which could grow at 15%, 30% or even 40% in the next period. Shuffles has correctly produced the following decision table and has calculated the average daily contribution gained from each combination of truck and growth assumption.   

Based upon the scenario information, if the buyer was prone to regretting decisions that have been made which truck would the buyer purchase?  Enter only the letter: 

In finalising the financial statements of a company for the year ended 30 June 20X4, which of the following material matters

should be adjusted for?

1 A customer who owed $180,000 at the end of the reporting period went bankrupt in July 20X4.

2 The sale in August 20X4 for $400,000 of some inventory items valued in the statement of financial position at $500,000.

3 A factory with a value of $3,000,000 was seriously damaged by a fire in July 20X4. The factory was back in production by

August 20X4 but its value was reduced to $2,000,000.

4 The company issued 1,000,000 ordinary shares in August 20X4.