快速查题-ACCA英国注册会计师试题

Cleverclogs is short of labour for a new one-off project needing 600 hours of labour and has choices as to where to source this.  He could hire new people temporarily from an agency at a cost of $9 per hour.  Alternatively he could recruit new temporary staff at a fixed cost of advertising of $1,200 but then only pay $6 per hour for the time.  He could also redirect some staff from existing work who are currently paid $7 per hour and who make sandals that generate a contribution of $3 per hour after all variable costs. Sandals are a good selling product and Cleverclogs will lose the production and the related sales whilst staff is working on the new one-off project. 

What is the relevant cash flow? 

Your cash book at 31 December 20X3 shows a bank balance of $565 overdrawn. On comparing this with your bank

statement at the same date, you discover the following.1 A cheque for $57 drawn by you on 29 December 20X3 has not yet

been presented for payment.2 A cheque for $92 from a customer, which was paid into the bank on 24 December 20X3, has

been dishonoured on 31 December 20X3.What is the correct bank balance to be shown in the statement of financial position

at 31 December 20X3?

Drippy is producing a list of relevant cash flows regarding a decision she has to make. She is considering launching a new type of USB memory stick that guarantees better protection to the host computer.    

Drippy manages many existing products and has a standing arrangement with a technology magazine for advertising space entitling her to advertise each month.  The contract has just been signed and covers the next twelve months.  Payment is made in the month following an advert appearing.  Drippy is going to use the magazine to advertise her exciting new USB stick. 

Is the cost of the advertising space best described as a: 

The cash book shows a bank balance of $5,675 overdrawn at 31 August 20X5. It is subsequently discovered that a standing

order for $125 has been entered twice, and that a dishonoured cheque for $450 has been debited in the cash book instead

of credited.What is the correct bank balance?

A business had a balance at the bank of $2,500 at the start of the month. During the following month, it paid for materials

invoiced at $1,000 less trade discount of 20% and cash discount of 10%. It received a cheque from a customer in respect of

an invoice for $200, subject to cash discount of 5%.What was the balance at the bank at the end of the month?

The bank statement on 31 October 20X7 showed an overdraft of $800. On reconciling the bankstatement, it was discovered

that a cheque drawn by your company for $80 had not been presented for payment, and that a cheque for $130 from a

customer had been dishonoured on 30 October 20X7, but that this had not yet been notified to you by the bank.What is the

correct bank balance to be shown in the statement of financial position at 31 October 20X7?

Which of the following statements concerning statutory employment protection is NOT correct? 

 Within how many months following the commencement of employment must the employer provide an employee with a written statement of prescribed particulars? 

 Which of the following is NOT a right granted to employees in relation to new children? 

 Which of the following is NOT a right granted to a pregnant employee?