快速查题-ACCA英国注册会计师试题

 A company is launching a new product. In order to manufacture this new product, two types of labour are required. The new product required 5 hours of skilled labour and 5 hours of semi skilled. 

A skilled employee is available and is currently paid $10 per hour. A replacement would, however, have to be obtained at a rate of $9 per hour for the work that would otherwise be done by the skilled employee. The current rate for semi skilled workers is $5 per hour and an additional employee would be appointed for this work. 

What is the relevant cost of labour to be used in making one unit of the new product? 

Which of the following statements about bank reconciliations are correct?

1 A difference between the cash book and the bank

statement must be corrected by means of a journal entry.

2 In preparing a bank reconciliation, lodgements recorded before  date in the cash book but credited by the bank after date should reduce an overdrawn balance in the bank statement.

3 Bank charges not yet entered in the cash book should be dealt with by an adjustment in the bank reconciliation statement.

4 If a cheque received from a customer is dishonoured after date, a credit entry in the cash book is required

The following information relates to a bank reconciliation.

(i) The bank balance in the cashbook before taking the items below into account was $8,970 overdrawn.

(ii) Bank charges of $550 on the bank statement have not been entered in the cashbook.

(iii) The bank has credited the account in error with $425 which belongs to another customer.

(iv) Cheque payments totalling $3,275 have been entered in the cashbook but have not been presented for payment.

(v) Cheques totalling $5,380 have been correctly entered on the debit side of the cashbook but have not been paid in at the

bank.

What was the balance as shown by the bank statement before taking the items above into account?

The following attempt at a bank reconciliation statement has been prepared by Q Co: $ 38,600Overdraft per bank statement

Add: deposits not credited 41,200 79,800Less: unpresented cheques 3,300Overdraft per cash book 76,500Assuming the bank statement balance of $38,600 to be correct, what should the cash book balance be?

 Which of the following parties does a company auditor owe their duty of care to in respect of their audit report? 

 Ian has recently become a father for the first time.  

Which TWO of the following are statutory rights that Ian's employer owes him? 

(1) The right to statutory paternity leave and pay for a maximum of 2 weeks  

(2) The right to a change in his terms of employment to allow flexible working  

(3) The right to unpaid paternity leave for up to 18 weeks until the child is age 18  

(4) The right to protection from redundancy until the child's first birthday 

What is an employee's fundamental duty? 

 State whether the 'techies' are employees or independent contractors