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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
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The electricity account for Jingles Co for the year ended 30 June 20X1 was as follows.

                                                                                            $

Opening balance for electricity accrued at 1 July 20X0    300

Payments made during the year

1 August 20X0 for three months to 31 July 20X0              600

1 November 20X0 for three months to 31 October 20X0  720

1 February 20X1 for three months to 31 January 20X1     900

30 June 20X1 for three months to 30 April 20X1               840

Jingles Co expects the next bill due in September to be for the same amount as the bill received in June.

What are the appropriate amounts for electricity to be included in the financial statements of Jingles Co for the year ended 30 June 20X1?

Statement of                         Statement  of

 financial position                   profit or loss

A

$560                     $3,320

B

$560                  $3,060    

C

$860                     $3,060

D

$860                    $3,320

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Exam focus point. This question provides excellent practise of the knowledge and skills required to tackle long questions that may appear in Section B of the paper-based exam. However, the question is slightly longer, and the mark allocations lower,

than a typical 15 mark exam question. Use this question to practise the techniques required to score well in longer Section B

financial statement questions.



You have also been provided with the following information:

(a) Inventory at 31 October 20X6 was valued at $275,000 based on its original cost. However, $45,000 of this inventory has been in the warehouse for over two years and the directors have agreed to sell it in November 20X6 for a cash price of $20,000.

(b) The marketing expenses include $5,000 which relates to November 20X6.

(c) The allowance for receivables is to be increased to the equivalent of 5% of trade receivables.

(d) There are wages and salaries outstanding of $40,000 for the year ended 31 October 20X6.

(e) Buildings are depreciated at 5% of cost. At 31 October 20X6 the buildings were professionally valued at $1,800,000 and

the directors wish this valuation to be incorporated into the financial statements.

(f) Depreciation is to be charged as follows:

(i) Motor vehicles at 20% of carrying amount

(ii) Furniture and equipment at 20% of cost

(g) No dividends have been paid or declared.

(h) Tax of $150,000 is to be provided for the year.

(i) During October 20X6 a bonus issue of one for ten shares was made to ordinary shareholders. This has not been entered

into the books. The share premium account was used for this purpose.

51

【简答题】

The statement of profit or loss for the year ended 31 October 20X6

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In employment law, which of the following types of dismissal occurs when no notice is given to the employee?

A

Unfair dismissal

B

Constructive dismissal

C

Summary dismissal

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Where an employee has been wrongfully dismissed, which of the following remedies are available to them?

A

Statutory compensation

B

Damages

C

Re-engagement

D

Re-instatement

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What is the minimum period of notice that an employee with ten years of continuous service is entitled to? 

A

 One week 

B

 Two weeks 

C

 Ten weeks 

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Which of the following types of dismissal occurs when no notice is given to the employee? 

A

 Constructive dismissal 

B

 Summary dismissal 

C

 Unfair dismissal 

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An employee can seek damages for wrongful dismissal in which of the following circumstances? 

A

 When they are dismissed unfairly but with the correct notice period 

B

 When they are dismissed fairly with the correct notice period 

C

 When they are summarily dismissed without justification 

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Which of the following statements regarding wrongful dismissal is correct? 

A

 A wrongfully dismissed employee is expected to mitigate their loss by seeking alternative employment 

B

 Damages for wrongful dismissal include lost salary plus a sum for mental distress 

C

 Cases for wrongful dismissal are heard by the criminal courts 

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Which of the following is an exception to the rule that an employee must have a minimum period of continuous service to be protected from unfair dismissal? 

A

 Pregnancy of the employee 

B

 Disability of the employee 

C

 Trade union membership of the employee 

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Which of the following statements regarding compensation for unfair dismissal is correct? 

A

 A compensatory award is not subject to a statutory maximum

B

A basic award is determined by the age, salary and length of service of the employee and is subject to a statutory maximum 

C

An additional award may be granted for any reason at the tribunal's discretion

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