快速查题-ACCA英国注册会计师试题

Chapter1-3

Chapter4-5

Chapter6

Chapter9-10

Chapter11-14

Chapter15-19

Chapter20-22

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【简答题】

For Tel Co for the year ended 30 November 20X2 calculate:

(i) The inventory holding period

(H) The receivables collection period

(iii) The payables period

(iv) The current ratio

Perform your calculations for (i), (ii) and (iii) to the nearest day and assume that there are 365 days in a year

Perform your calculation for part (iv) to B decimal places.

Tel Co's quick ratio is 0.49. If they sell half of their inventory to pay off part of the bank overdraft, what will happen to their quick ratio?

Stay the same

Increase

Decrease

In an attempt to improve their liquidity position, Tel Co is considering offering an early settlement discount to its customers. Which TWO of the following outcomes may occur as a result of offering the early settlement discount?

Sales increase

Bad debts increase

Administration cost decrease

Receivables decrease

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【简答题】

Using the information provided, calculate (perform your calculations to 2 decimalplaces):

(i) Interest cover

(ii) Return on capital employed (ROCE)

(ii) Gearing

The manager of the courier division is retiring this year and his bonus is being paid based on the ROCE percentage of the division.Which TWO of the following actions could the manager of the courier division have taken in order to improve his bonus?

Delay repairs to the fleet of vans.

Understate the closing inventory of fuel held in the depot.

Include all the revenue for an uncompleted new contract.

Overstate the bad debt provision

The management of Drive Co would like to introduce some more operational measures for performance evaluation.

Which of the following measures would be most useful?

cost per tonne mile

cost per driver hour

van idle time percentage

driver idle time percentage

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【不定项选择题】

Complete the following statements about the balanced scorecard approach, choosing from the options available:

Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2)

Gap 1 key performance indicators agreed with management

Gap 1 a mission statement

Gap 1 operational plans in place

Gap 2 short term improvements for the business.

Gap 2 the long term success of the business.

For each of the following measures, state if they are measuring the financial, customer; internal, or learning perspective of Grub Co's balanced scorecard:

(i) Profit made per burger

(ii) Time taken from the customer ordering food to food being passed to the customer

(iii) Percentage of employees with higher level food hygiene certificates.

(iv) Percentage of burgers cooked but not sold as they are inedible.

The following explanation of benchmarking is incomplete:

There are four types of benchmarking, being (gap 1), competitive, functional and strategic. Comparing the results of Grub Co with McDonalds would be a form of (gap 2) benchmarking

State the words that fill the gaps.

Select the option that has the steps in a systematic benchmarking exercise in the correct order:

analysis— planning— action —review

review— planning— action—analysis

planning—analysis—action—review

analysis—actio—review—planning