快速查题-ACCA英国注册会计师试题

A sum of money was invested for 10 years at 7% per annum and is original amount invested (to the nearest $)?now worth $2,000. What was the?

House prices rise at 2% per calendar month. What is the annual rate of increase correct to one decimal place?

What is the present value of ten annual payments of $700, the first paid immediately and discounted at 8%, giving your answer to the nearest $?

An investor is to receive an annuity of $19,260 for six years commencing at the end of year 1. It has a present value of $86,400.What is the rate of interest (to the nearest whole percent)

How much should be invested now (to the nearest $) to receive $24,000 per annum in perpetuity if the annual rate of interest is 5%?

The net present value of an investment at 12% is $24,000, and at 20% is -$8,000. What is the internal rate of return of this investment?

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. 

In a make or buy decision which FOUR of the following are to be correctly included in the considerations? Select all that apply. 

(i) The amount of re-allocated rent costs caused by using the production space differently.

 (ii) The variable costs of purchase from the new supplier. 

(iii) The amount of the bribe from the potential new supplier. 

(iv) The level of discount available from the new supplier. 

(v) The redundancy payments to the supervisor of the product in question. 

(vi) The saved labour costs of the production staff re-directed to other work. 

(vii) The materials no longer bought to manufacture the product. 

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. 

While a drag and drop style question is impossible to fully replicate within a paper based medium, some questions of this style have been included for completeness.

 Ace Limited is considering whether or not to cease production of leather-bound diaries.   

Which of the following items are valid factors to consider in this decision?

  The diaries made a loss in the year just passed

  The diaries made a positive contribution in the year just passed

  The market outlook in the long term looks very poor

  The budget for next year shows a loss

  The business also sells pens and many diary buyers will often also buy a pen

  The business was founded to produce and sell diaries 

Drag and drop the correct factors in the box below: 

An information technology consultancy firm has been asked to do an urgent job by a client, for which a price of $2,500 has been offered. The job would require the following. 

(a) 30 hours' work from one member of staff, who is paid on an hourly basis, at a rate of $20 per hour, but who would normally be employed on work for clients where the charge-out rate is $45 per hour. No other member of staff is able to do the member of staff in question's work. 

(b) The use of five hours of mainframe computer time, which the firm normally charges out to external users at a rate of $50 per hour. Mainframe computer time is currently used 24 hours a day, seven days a week. 

(c) Supplies and incidental expenses of $200. 

Required 

Fill in the blank in the sentence below. 

The relevant cost or opportunity cost of the job is $........ 

After checking a business cash book against the bank statement, which of the following items could require an entry in

thecash book?

1 Bank charges

2 A cheque from a customer which was dishonoured

3 Cheque not presented

4 Deposits not credited

5 Credit transfer entered in bank statement

6 Standing order entered in bank statement.