ACCA考试会计模拟习题(11)

ACCAF6模考题--11年6月Supplementary Instructions1 Calculations and workings need only be made to the nearest ￡.2 All apportionments should be made to the nearest month.3 All workings should be shown.The following tax rates and allowances are to be used in answering the questionsIncome tax Normal Rates Dividend Rates% %Basic rate ￡1 –￡37,400 20 10Higher rate ￡37,401 –￡150,000 40 32.5 Additional rate ￡150,000 and over 50 42.5A starting rate of 10% applies to savings income where it falls within the first ￡2,440 of taxable income.Personal allowancePersonal allowance Standard ￡6,475 Personal allowance 65–74 ￡9,490 Personal allowance 75 and over ￡9,640 Income limit for standard personal allowances ￡100,000 Income limit for age related allowances ￡22,900Car benefit percentageThe base level of CO2 emissions is 130 grams per kilometer.For a petrol car with CO2 emissions of 75 grams per kilometer or less, the percentage is 5%.For a petrol car with CO2 emissions of between 76 and 120 grams per kilometer, the percentage is 10%.Car fuel benefitThe base figure for calculating the car fuel benefit is ￡18,000.Pension scheme limitsAnnual allowance ￡255,000 The maximum contribution that can qualify for tax relief without any earnings is ￡3,600.Capital allowancesPlant and machineryMain pool 20% Special rate pool 10% Motor cars (purchases since 6 April 2009(1 April 2009 for limited companies)) CO2emissions up to 110g per kilometer 100%CO2emissions between 111 and 160g per kilometer 20%CO2 emissions over 160g per kilometer 10%Annual investment allowanceFirst ￡100,000 of expenditure 100%Industrial buildings allowance 1%Corporation taxFinancial year 2008 2009 2010 Small profits rate 21% 21% 21% Main rate 28% 28% 28% Lower limit 300,000 300,000 300,000 Upper limit 1,500,000 1,500,000 1,500,000 Marginal relief fraction 7/400 7/400 7/400Marginal reliefStandard fraction x (Upper limit –Augmented profits) x Taxable total profits/Augmented profitsValue added tax ￡ Standard rate – up to 3 January 2011 17.5% –from 4 January 2011 onwards 20.0% Registration limit 70,000 Deregistration limit 68,000Capital gains taxLower rate 18% Higher rate 28% Annual exemption ￡10,100 Entrepreneurs’ relief– Lifetime limit ￡5,000,000– Rate of tax 10% Inheritance tax: tax rate￡1 –￡325,000 Nil Excess –Death rate 40%–Lifetime rate 20%Inheritance tax: taper reliefYears before death Percentage reduction% Over 3 but less than 4 years 20Over 4 but less than 5 years 40Over 5 but less than 6 years 60Over 6 but less than 7 years 80National insurance contributions% Class 1 Employee ￡1 –￡5,715 per year Nil￡5,716 –￡43,875 per year 11·0￡43,876 and above per year 1·0Class 1 Employer ￡1 –￡5,715 per year Nil￡5,716 and above per year 12·8 Class 1A 12·8 Class 2 ￡2·40 per weekClass 4 ￡1 –￡5,715 per year Nil￡5,716 –￡43,875 per year 8·0￡43,876 and above per year 1·0Rates of interestOfficial rate of interest: 4.00% Rate of interest on underpaid tax: 3.0% Rate of interest on overpaid tax: 0·5%ALL FIVE questions are compulsory and MUST be attempted1 On 31 December 2010 Joe Jones aged 40 resigned as an employee of Firstly plc and on 1 January2011 commenced employment with Secondly plc. Joe was employed by both companies as a financial analyst. The following information is available for the tax year 2010–11:Employment with Firstly plc(1) From 6 April 2010 to 31 December 2010 Joe was paid a salary of ￡11,400 per month. In additionto his salary, Joe was paid a bonus of ￡12,000 on 12 May 2010. He had become entitled to thisbonus on 22 March 2010.(2) Joe contributed 6% of his monthly gross salary of ￡11,400 into Firstly plc’s HM Revenue andCustoms’ registered occupational pension scheme.(3) On 1 May 2010 Firstly plc provided Joe with an interest free loan of ￡120,000 so that he couldpurchase a holiday cottage. Joe repaid ￡50,000 of the loan on 31 July 2010, and repaid thebalance of the loan of ￡70,000 when he ceased employment with Firstly plc on 31 December2010.(4) During the period from 6 April 2010 to 31 December 2010 Joe’s three-year-old daughter wasprovided with a place at Firstly plc’s workplace nursery. The total cost to the company of providing this nursery place was ￡11,400 (190 days at ￡60 per day).(5) During the period 6 April 2010 to 31 December 2010 Firstly plc paid gym membership fees of￡1,050 for Joe.(6) Firstly plc provided Joe with a home entertainment system for his personal use costing ￡4,400 on6 April 2010.The company gave the home entertainment system to Joe for free, when he left thecompany on 31 December 2010, although its market value at that time was ￡3,860.Employment with Secondly plc(1) From 1 January 2011 to 5 April 2011 Joe was paid a salary of ￡15,200 per month.(2) During the period 1 January 2011 to 5 April 2011 Joe contributed a total of ￡3,000 (gross) into apersonal pension scheme.(3) From 1 January 2011 to 5 April 2011 Secondly plc provided Joe with living accommodation. Theproperty has an annual value of ￡10,400 and is rented by Secondly plc at a cost of ￡2,250 permonth. On 1 January 2011 Secondly plc purchased furniture for the property at a cost of ￡16,320.The company pays for all of the running costs relating to the property, and for the period 1January 2011 to 5 April 2011 these amounted to ￡1,900.(4) During the period 1 January 2011 to 5 April 2011 Secondly plc provided Joe with 13 weeks ofchildcare vouchers costing ￡100 per week. Joe used the vouchers to provide childcare for histhree-year-old daughter at a registered nursery near to his workplace.(5) During the period 1 January 2011 to 5 April 2011 Joe used Secondly plc’s company gym which isonly open to employees of the company. The cost to Secondly plc of providing this benefit to Joe was ￡340.(6) During the period 1 January 2011 to 5 April 2011 Secondly plc provided Joe with a mobiletelephone costing ￡560. The company paid for all of Joe’s business and private telephone calls.Besides employment, Joe does not have any other income.Required:(a) Calculate Joe Jones’ income tax liability for the tax year 2010–11. (19 marks)(b) For each of the PAYE forms P45, P60 and P11D, briefly describe the circumstances in whichthe form will be completed, state who will provide it, theinformation to be included, and the dates by which they should have been provided to Joe for the tax year 2010–11. (6 marks)(25 marks)2 (a) Neung Ltd is a UK resident company that runs a business providing financial services. The company’s business is mainly based in the UK, but Neung Ltd also has two overseas branches. The company’s summarized income statement for the year ended 31 March 2011 is as follows: Note ￡ Operating profit 1 & 2 374,100Income from investmentsLoan interest 3 37,800Dividends 4 54,000 Profit before taxation 465,900Note 1 – Operating profitThe operating profit does not include the results from either of Neung Ltd’s two overseas branches.Depreciation of ￡11,830 and amortization of leasehold property of ￡7,000 have been deducted inarriving at the operating profit of ￡374,100.Note 2 – Overseas branchesNeung Ltd’s first overseas branch made a trading profit of ￡41,000 for the year ended 31 March 2011.No overseas corporation tax was paid on this profit.The second overseas branch made a trading loss of ￡15,700 for the year ended 31 March 2011.Note 3 – Loan interest receivableThe loan was made for non-trading purposes on 1 July 2010. Loan interest of ￡25,200 was received on31 December 2010, and interest of ￡12,600 was accrued at 31 March 2011.Note 4 – Dividends receivedNeung Ltd holds shares in four UK resident companies as follows:Percentageshareholding StatusSecond Ltd 25% TradingThird Ltd 60% TradingFourth Ltd 100% DormantFifth Ltd 100% Trading During the year ended 31 March 2011 Neung Ltd received a dividend of ￡37,800 from Second Ltd, anda dividend of ￡16,200 from Third Ltd. These figures were the actual cash amounts received.Additional informationLeasehold propertyOn 1 April 2010 Neung Ltd acquired a leasehold office building, paying a premium of ￡140,000 for the grant of a 20-year lease. The office building was used for business purposes by Neung Ltd throughout the year ended 31 March 2011.Plant and machineryOn 1 April 2010 the tax written down values of Neung Ltd’s plant and machinery were as follows:￡Main pool 4,800Motor car [1] 22,800Special rate pool 12,700 The company purchased the following assets during the year ended 31 March 2011: ￡19 July 2010 Motor car [2] 15,40012 December 2010 Motor car [3] 28,60020 December 2010 Ventilation system 112,000Motor car [1] purchased on 18 June 2008 has a CO2 emissionrate of 220 grams per kilometer. Motor car [2] purchased on 19 July 2010 has a CO2 emission rate of 242 grams per kilometer. Motor car [3] purchased on 12 December 2010 has a CO2 emission rate of 148 grams per kilometer.The ventilation system purchased on 20 December 2010 for ￡112,000 is integral to the freehold office building in which it was installed.Required:(i) State, giving reasons, which companies will be treated as being associated with Neung Ltdfor corporation tax purposes; (2 marks)(ii) Calculate Neung Ltd’s corporation tax liability for the year ended 31 March 2011. (15 marks) (iii) Advise Neung Ltd of the taxation disadvantages of converting its two overseas branches into 100% overseas subsidiary companies. (3 marks)(b) Note that in answering this part of the question you are not expected to take account of any ofthe information provided in part (a) above.The following information is available in respect of Neung Ltd’s value added tax (VAT) for the quarter ended 31 March 2011:(1) Invoices were issued for sales of ￡44,600 to VAT registered customers. Of this figure, ￡35,200 wasin respect of exempt sales and the balance in respect of standard rated sales. The standard rated sales figure is exclusive of VAT.(2) In addition to the above, on 1 March 2011 Neung Ltd issued a VAT invoice for ￡8,000 plus VAT of￡1,600 to a VAT registered customer. This was in respect of a contract for standard rated financial services that will becompleted on 15 April 2011. The customer paid for the contracted services in two installments of ￡4,800 on 31 March 2011 and 30 April 2011 respectively.(3) Invoices were issued for sales of ￡289,300 to non-VAT registered customers. Of this figure,￡247,300 was in respect of exempt sales and the balance in respect of standard rated sales. The standard rated sales figure is inclusive of VAT.(4) The managing director of Neung Ltd is provided with free fuel for private mileage driven in hercompany motor car. During the quarter ended 31 March 2011 this fuel cost Neung Ltd ￡260. The relevant quarterly scale charge is ￡348. Both these figures are inclusive of VAT.For the quarters ended 30 September 2009 and 30 June 2010 Neung Ltd was one month late insubmitting its VAT returns and in paying the related VAT liabilities. All of the company’s other VAT returns have been submitted on time.Required:(i) Calculate the amount of output VAT payable by Neung Ltd for the quarter ended 31 March2011, assuming that all the transactions incurs after 4 January 2011. (4 marks)(ii) Advise Neung Ltd of the default surcharge implications if it is one month late in submitting its VAT return for the quarter ended 31 March 2011. (3 marks)(iii) State the circumstances in which Neung Ltd is and is not required to issue a VAT invoice, and the period during which such an invoice should be issued. (3 marks)(30 marks)3 Lim Lam is the controlling shareholder and managing director of Mal-Mil Ltd, an unquoted tradingcompany that provides support services to the oil industry.Lim LamLim disposed of the following assets during the tax year 2010–11:(1) On 8 April 2010 Lim sold five acres of land to Mal-Mil Ltd for ￡260,000. The land had beenpurchased by Lim on 17 January 2003 for ￡182,000.(2) On 13 August 2010 Lim made a gift of 5,000 ￡1 ordinary shares in Oily plc, a quoted tradingcompany, to her sister. On that date the shares were quoted on the Stock Exchange at ￡7·40–￡7·56, with recorded bargains of ￡7·36, ￡7·38 and ￡7·60.Lim had originally purchased 1,000 shares in Greasy plc on 8 July 2003 for ￡18,200. On 23November 2003 Greasy plc was taken over by Oily plc. Lim received five ￡1 ordinary shares andtwo ￡1 preference shares in Oily plc for each ￡1 ordinary share held in Greasy plc. Immediatelyafter the takeover each ￡1 ordinary share in Oily plc was quoted at ￡3·50 and each ￡1 preference share was quoted at ￡1·25.Entrepreneurs’ relief and h oldover relief are not available in respect of this disposal.(3) On 22 March 2011 Lim sold 40,000 ￡1 ordinary shares in Mal-Mil Ltd for ￡280,000. She hadoriginally purchased 125,000 shares in the company on 8 June 2002 for ￡142,000, and hadpurchased a further 60,000 shares on 23 May 2004 for￡117,000. Mal-Mil Ltd has a total sharecapital of 250,000 ￡1 ordinary shares. Lim has made no previous disposals eligible forentrepreneurs’ relief.During the tax year 2010–11 Lim has a taxable income of ￡4,000.Mal-Mil LtdOn 20 December 2010 Mal-Mil Ltd sold two of the five acres of land that had been purchased from Lim on 8 April 2010. The sale proceeds were ￡162,000 and legal fees of ￡3,800 were incurred inconnection with the disposal. The market value of the unsold three acres of land as at 20 December 2010 was ￡254,000. During April 2010 Mal-Mil Ltd had spent ￡31,200 levelling the five acres of land.The relevant retail price indexes (RPIs) are as follows:April 2010 211·5December 2010 218·0Mal-Mil Ltd’s o nly other income for the year ended 31 December 2010 was a trading profit of ￡163,000.Required:(a) Explain why Lim Lam’s disposal of 40,000 ￡1 ordinary shares in Mal-Mil Ltd on 22 March2011 qualifies for entrepreneurs’ relief. (2 marks)(b) Calculate Li m Lam’s capital gains tax liability for the tax year 2010–11 and state by when thisshould be paid. (11 marks)(c) Calculate Mal-Mil Ltd’s corporation tax liability for the year ended 31 December 2010, andstate by when this should be paid. (7 marks)(20 marks)4Jing died on 21 January 2011. She had made the following lifetime gifts:3 March 2003 A gift of ￡126,000 to a trust.12 January 2006 A gift of ￡40,000 to her husband.10 May 2007 A gift of ￡200 to a nephew23 June 2007 A gift of ￡240,000 to her daughter.2 September 2007 A gift of ￡300,000 to a trust.Jing paid any IHT arising from the gifts to the trusts.Nil rate bands are as follows:￡2002-03 250,0002005-06 275,0002007-08 300,000Required:(a) State the advantages for inheritance tax purposes of making lifetime gifts of assets. (3marks)(b) Calculate the inheritance tax that will be payable as a result of Jing’s death. (12 marks)(15 marks)5 You should assume that today’s date is 20 March 2010.Sammi Smith is a director of Smark Ltd. The company has given her the choice of being provided witha leased company motor car or alternatively being paid additional director’s remuneration and thenprivately leasing the same motor car herself.Company motor carThe motor car will be provided throughout the tax year 2010–11, and will be leased by Smark Ltd at an annual cost of￡26,540. The motor car will be petrol powered, will have a list price of ￡92,000, and will have an official CO2 emission rate of 320 grams per kilometer.The lease payments will cover all the costs of running the motor car except for fuel. Smark Ltd will not provide Sammi with any fuel for private journeys.Additional director’s remunerationAs an alternative to having a company motor car, Sammi will be paid additional gross directo r’sremuneration of ￡26,000 during the tax year 2010–11. She will then privately lease the motor car at an annual cost of ￡26,540.Other informationThe amount of business journeys that will be driven by Sammi will be immaterial and can be ignored.Sammi’s current annual director’s remuneration is ￡100,000. The lease of the motor car will commence on 6 April 2010.Required:(a) Advise Sammi Smith of the income tax and national insurance contribution implications forthe tax year 2010–11 if she (1) is provided with the company motor car; (2) receivesadditional director’s remuneration of ￡26,000. Determine which is beneficial. (5 marks)(b) Advise Smark Ltd of the corporation tax and national insurance contribution implications forthe year ended 5 April 2011 if the company (1) provides Sammi Smith with the companymotor car; (2) pays Sammi Smith additional director’sremuneration of ￡26,000. Determine which is beneficial. (5 marks)(10 marks)End of Question Paper。

国际会计师考试题目及答案一、单项选择题（每题1分，共10分）1. 国际会计准则（IAS）规定，企业在编制财务报表时，应采用哪种计量基础？A. 历史成本B. 公允价值C. 净现值D. 现值答案：A2. 以下哪项不是国际财务报告准则（IFRS）的主要目标？A. 提供决策有用的信息B. 促进国际资本市场的效率C. 确保所有企业使用相同的会计政策D. 促进全球财务报告的一致性答案：C3. 根据国际会计准则第16号（IAS 16），固定资产的折旧方法应如何确定？A. 直线法B. 双倍余额递减法C. 任何合理的方法D. 只有当资产价值下降时答案：C4. 国际会计准则第36号（IAS 36）规定，当资产的可回收金额低于其账面价值时，应如何处理？A. 继续持有资产B. 立即出售资产C. 计提减值准备D. 增加资产账面价值答案：C5. 国际会计准则第18号（IAS 18）规定，收入的确认应基于什么原则？A. 成本加成原则B. 风险和报酬转移原则C. 现金收付实现制D. 权责发生制答案：D6. 根据国际会计准则第1号（IAS 1），财务报表的呈现应遵循什么原则？A. 重要性原则B. 一致性原则C. 可比性原则D. 所有上述原则答案：D7. 国际会计准则第38号（IAS 38）涉及的是什么类型的资产？A. 固定资产B. 无形资产C. 存货D. 投资性房地产答案：B8. 国际会计准则第21号（IAS 21）主要涉及哪种货币的会计处理？A. 企业本位货币B. 外币C. 任何货币D. 法定货币答案：B9. 国际会计准则第32号（IAS 32）规定，金融工具的分类应基于什么？A. 金融工具的类型B. 金融工具的用途C. 企业持有金融工具的意图D. 金融工具的公允价值答案：C10. 国际会计准则第39号（IAS 39）主要涉及的是什么？A. 金融资产和金融负债的分类B. 金融资产和金融负债的计量C. 金融资产和金融负债的披露D. 所有上述内容答案：D二、多项选择题（每题2分，共10分）11. 根据国际会计准则第8号（IAS 8），以下哪些项目应在财务报表中披露？A. 会计政策B. 会计估计的变更C. 会计政策变更的影响D. 所有上述项目答案：D12. 国际会计准则第12号（IAS 12）涉及的税种包括以下哪些？A. 所得税B. 增值税C. 消费税D. 营业税答案：A13. 根据国际会计准则第23号（IAS 23），在进行资本化时，以下哪些成本可以计入资产成本？A. 借款费用B. 管理费用C. 销售费用D. 直接材料和直接人工成本答案：A, D14. 国际会计准则第27号（IAS 27）要求对联营企业的投资采用哪种会计政策？A. 成本法B. 权益法C. 公允价值法D. 历史成本法答案：B15. 国际会计准则第37号（IAS 37）规定，以下哪些情况需要计提预计负债？A. 法律诉讼B. 环境清理义务C. 产品质量保证D. 所有上述情况答案：D三、简答题（每题5分，共20分）16. 简述国际会计准则第41号（IAS 41）。

acca financial nanalysis例题ACCAFinancialAnalysis是ACCA证书考试中的一门重要的科目。

它主要是教授金融分析的相关知识和技能，以便提高专业人士的财务分析水平。

下面我们就以一个实际的例题来了解一下ACCA Financial Analysis的相关知识。

假如你是某公司的财务分析师，请你使用以下数据来回答以下问题：公司当年的销售额为1.5亿美元，净利润为2500万美元。

公司的总资产为7.5亿美元，负债为5.5亿美元。

公司的股本为1亿美元。

问题一：请计算公司的资本回报率（ROE）和资产回报率（ROA）。

资本回报率（ROE）= 净利润 / 股本ROE= 2500万 / 1亿 = 25%资产回报率（ROA）= 净利润 / 总资产ROA= 2500万 / 7.5亿 = 3.33%问题二：请计算公司的负债比率（Debt-to-Equity Ratio）和权益比率（Equity Ratio）。

负债比率（Debt-to-Equity Ratio）= 负债 / 股本Debt-to-Equity Ratio= 5.5亿 / 1亿 = 5.5权益比率（Equity Ratio）= 股本 / 总资产Equity Ratio= 1亿 / 7.5亿 = 0.1333问题三：请分析该公司的财务状况。

从ROE和ROA方面来看，该公司的资本回报率和资产回报率都较高，在同行业中处于较为优势的地位，说明公司的经营效益较好。

而从负债比率和权益比率来看，该公司的负债比率较高，说明公司经营中存在较高的风险，需要加强资产负债的平衡，减少负债的规模。

同时，权益比率较低，说明公司的资金主要来源于负债，需要适当增加股本或其他市场融资，提高公司的资产负债平衡。

以上就是本例题的分析过程和答案。

ACCA Financial Analysis 是涵盖财务管理、投资决策、资本市场理论和数据分析等多个方面的综合性课程，涉及的知识点和技能非常丰富。

2021年ACCA考试模拟练习题(a) 有关甜甜饼屋挂牌上市建议的报告致：甜甜饼屋董事由：考生姓名股票交易所在英国的资本市场占一个重要的席位，把长期融资的买家和卖家连在一起。

股票交易所既为初级市场，亦为二级市场。

初级市场股票交易所为新发的证券提供一个初级市场，这涉及通过发行新股或债务资本为公共公司融资，亦涉及通过发行新债或债券或通过国有资产私有化为政府融资。

二级市场股票交易所为已发行的证券提供一个二级市场。

这个角色涉及为股份资本和债务资本在投资者之间流转提供一个市场。

二级市场为上述的初级市场功能提供重要的支援，使投资者易于进行投资买卖。

为实行这个任务，二级市场需尽量确保市场对投资者是公平和公正的。

(6 分)(b) 甜甜饼屋的股份在股票市场上市的其中两种方法如下：要约销售要约销售是将公司股票出售给公众的一种方式，也是股票获得上市挂牌交易的常见方法。

其好处在于证券承销公司包销发行人的股票，即使投资公众没有接受销售要约，发行股票的公司仍能获得该次发行的全部金额。

此外，包销商尽量把发行价定在一个适当的水平，以确保发行的成功。

当然，这种方式的发行会产生巨额的包销费用。

上市募集这个方法涉及把股份售与少数的投资者而并不是公众投资者。

这些少数投资者一般包括金融机构如银行，退休基金，保险公司等。

好处是相对较便宜，因为推广和专业费用较低。

当筹集的资金数额较细时，上市募集是较为合适的。

股票交易所一般不允许利用这方法筹集大额的资金，因为这方法摒除了公众参与这个股票发行的机会。

(8 分)注：其他方法如凭招股说明书发行和介绍进入也可接受。

(c) 在股票交易所挂牌上市的好处如下：股份转让性股票有流通的市场，买卖较容易，投资者也较愿意作买卖。

股票定价投资者，分析员和评论员都会小心留意上市的股票，即市场的行情会立即反映在股票的价格上，因此股价一般不会过高或过低。

有效的定价令投资者更有信心作出投资。

股票交易所规则股票交易所实施各种的规则，确保股票市场是一个"公平的游戏"，没有任何的投资者能藉着一些"内幕"消息剥削其他的投资者从而得到利益。

ACCA考试财务会计（基础阶段）历年真题精选及详细解析1110-42Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.1 Which of the following involves an offer which may only be accepted by performing an action?A、A collateral contractB、A unilateral contractC、A bilateral contract2 An agency relationship which is made retrospectively is referred to by which of the following terms?A、Agency by estoppelB、Agency by ratificationC、Agency by necessity3 In contract law, the ‘market price rule’ arises in relation to which of the following?A、OfferB 、ConsiderationC、RemotenessD、Mitigation4 In relation to a debenture, which of the following is NOT true?A 、It may be issued at a discountB、Interest on it may be paid from capitalC、It is paid after preference sharesD、It is freely transferable5 Tan writes to Yun stating that he will sell his car to him for ￡10,000. At the same time, Yun writes to Tan stating that he will buy his car for ￡10,000. Which of the following statements applies to this situation?A、There is a binding agreement due to the postal ruleB、There is a collateral contractC、There is neither an agreement nor a contract6 Which of the following statements about contracts of employment is true?A、They can be made either orally or in writingB、They must be made in writingC、They must be evidenced in writing7 Where directors make a false statement of solvency prior to a members’ voluntary liquidation, which of the following have they committed under the relevant legislation?A、A breach of criminal law with criminal penaltiesB、A breach of civil law with criminal penaltiesC、A breach of civil law with civil liabilityD、A breach of both civil and criminal law with liabilities under both8 Which of the following is the consequence when a patient signs a medical consent form before an operation?A、The patient gives up any right of action for any injury sufferedB 、Any action for any injury suffered during the operation is limited to negligenceC 、The level of any potential payment for any injury suffered is reduced9 Where a contract states the sum to be paid in the event of a breach of contract, the stated sum is known as which of the following?A、Unliquidated damagesB、Liquidated damagesC、Specific damagesD、Nominal damages10 Which of the following applies to the concept of enlightened shareholder value?A、It is the price shares can be expected to raise if they were to be soldB、It is the yardstick for assessing the performance of directors’dutiesC、It is the standard of behaviour expected of shareholders in general meetingsAnswer:1 、B2 、B3、D 4 、C 5 、C6、A7、A8 、B9、B10 、B。

ACCASBR2023年9月模拟题一、概述ACCASBR（Strategic Business Reporting）是ACCA（Association of Chartered Certified Accountants）专业会计师考试的一部分，旨在培养会计专业人士具备高水平的战略商业报告能力。

本次模拟题将涵盖ACCASBR的主要考点和重点知识，旨在帮助考生更好地理解和掌握相关知识，为顺利通过ACCASBR考试提供帮助。

二、题目分析题目一：公司治理和道德问题题目二：财务报表分析题目三：商业组合与合并财务报告题目四：员工福利和薪酬题目五：战略规划与预算控制三、解题策略1. 仔细阅读题目，审题清楚，确保准确理解题目要求和考点；2. 根据题目的命题方向，有针对性地复习相关知识点，包括相关理论、实务案例和审计准则；3. 在实际解答中，要注重逻辑性、整体性和准确性，避免主观臆断和散乱表述；4. 考试时间分配要合理，控制好答题节奏，确保每道题都有充足的时间去思考和构思答案。

四、解题详解1. 公司治理和道德问题公司治理和道德问题一直是财务会计领域的热点问题，涉及公司内部控制、董事会职责、股东权益保护等多个方面。

在解答本部分问题时，考生需注意公司治理的重要性、内部控制的作用、董事会的职责以及道德问题对企业经营的影响等方面的内容。

2. 财务报表分析财务报表分析是财务会计中的核心内容，通过分析财务报表可以评估企业的经营状况和财务健康度。

在解答本部分问题时，考生需注意财务比率分析、现金流量表分析、财务报表附注的重要性等方面的知识点，同时结合实际案例进行分析，提高解题的可信度和说服力。

3. 商业组合与合并财务报告商业组合与合并财务报告是财务会计的重要内容之一，涉及并购交易的会计处理、商誉的确认与计量等方面。

在解答本部分问题时，考生需要熟悉商业组合的会计处理方法、子公司财务报表的合并方法、商誉的测试和减值等相关知识点，并能够结合具体案例进行分析和解答。

ACCA考试模拟试题Professional Level – Essentials Module,Professional Accountant1 (a) (i) Three Kohlberg levelsAt the preconventional level of moral reasoning, morality is conceived of in terms of rewards, punishments andinstrumental motivations. Those demonstrating intolerance of regulations in preference for self-serving motives aretypical preconventionalists.At the conventional level, morality is understood in terms of compliance with either or both of peer pressure/socialexpectations or regulations, laws and guidelines. A high degree of compliance is assumed to be a highly moral position.At the postconventional level, morality is understood in terms of conformance with ‘higher’ or ‘universal’ ethicalprinciples. Postconventional assumptions often challenge existing regulatory regimes and social norms and sopostconventional behaviour is often costly in personal terms.Level 1: Preconventional levelStage/Plane 1: Punishment-obedience orientationStage/Plane 2: Instrumental relativist orientationLevel 2: Conventional levelStage/Plane 3: Good boy-nice girl orientationStage/Plane 4: Law and order orientationLevel 3: Postconventional levelStage/Plane 5: Social contract orientationStage/Plane 6: Universal ethical principle orientation(ii) The level that Jack Mineta operated atThe evidence from the case suggests that Mr Mineta operated at the preconventional level. Although he seemed lessconcerned with punishment, his actions were strongly driven by the incentives of financial rewards suggesting a rewardsorientation consistent with preconventional thinking. He seemed prepared to ignore internal control systems (‘I’m in thisjob for what I can get for myself – big risks bring big returns and big bonuses for me.’). The internal c ontrol systems atGlobal-bank placed clear limits on traders’ behaviour in terms of limits and exposure to the highest risk derivativeinstruments. Mr Mineta was unconcerned about compliance with controls and prevailing rules would have suggestedconventional thinking. Had he complied with the internal control constraints, he would not have lost the large amountof money. Nor would he have made the large prior profits but these were manifestly not sustainable. Miss Hubu’scomment that he ‘didn’t believe in ri ght and wrong’ excludes any suggestion that his ignoring of rules was driven bypostconventional assumptions.(iii) Stage most appropriate for a professional bank employeeThe most appropriate level of moral development for Mr Mineta in his work is stage 4 within the conventional level (level2). This level stresses compliance with laws and regulations rather than the 3rd stage which is about compliance withnorms to gain social acceptance.Stage 4 is concerned with legal and regulatory compliance and the moral right is that which is the most compliant withprevailing regulatory systems.[Tutorial note: it is possible to argue for other stages. Credit should be given for this only when robustly defended withevidence. Unsupported assertions should not be rewarded.](b) FIVE typical causes of internal control failure and the performance of Global-bankThere are several possible causes of internal control failure. The UK Turnbull report (in paragraph 22) gives examples ofcauses of failure but this list is not exhaustive.Poor judgement in decision-making. Internal control failures can sometimes arise from individual decisions being made basedon inadequate information provision or by inexperienced staff.Human error can cause failures although a well-designed internal control environment can help control this to a certain extent.Control processes being deliberately circumvented by employees and others. It is very difficult to completely prevent deliberatecircumvention, especially if an employee has a particular reason (in his or her opinion) to do so, such as the belief that higherbonuses will be earned.Management overriding controls, presumably in the belief that the controls put in place are inconvenient or inappropriate andshould not apply to them.The occurrence of unforeseeable circumstances is the final cause referred to in the Turnbull Report. Control systems aredesigned to cope with a given range of variables and when an event happens outwith that range, the system may be unableto cope.Tutorial note: accept other, equivalent explanations or references to other governance codes if valid. Study texts makereference obliquely rather than as a ‘list’ to learn. The above points can be expressed in different ways.Time allowedThis paper is divided into two sections:Section A – This ONE question is compulsory and MUST be attemptedSection B – TWO questions ONLY to be attemptedDo NOT open this paper until instructed by the supervisor.During reading and planning time only the question paper maybe annotated. You must NOT write in your answer booklet untilinstructed by the supervisor.This question paper must not be removed from the examination hall.The Association of Chartered Certified Accountants。

《会计专业英语》模拟试题及答案一、单选题（每题1分，共20分）1. Which of the following statements about accounting concepts or assumptions are correct? 1) The money measurement assumption is that items in accounts are initially measured at their historical cost.2) In order to achieve comparability it may sometimes be necessary to override the prudence concept。

3）To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed.4) To comply with the law, the legal form of a transaction must always be reflected in financial statements.A 1 and 3B 1 and 4C 3 onlyD 2 and 3Johnny had receivables of $5 500 at the start of 2010。

During the year to 31 Dec 2010 he makes credit sales of ＄55 000 and receives cash of ＄46 500 from credit customers。

What is the balance on the accounts receivables at 31 Dec 2010?＄8 500 Dr$8 500 Cr＄14 000 Dr＄14 000 CrShould dividends paid appear on the face of a company’s cash flow statement？YesNoNot sureEitherWhich of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping?Weighted Average costFirst in first out (FIFO)Last in first out （LIFO）Unit cost5. Which of following items may appear as non—current assets in a company’s the statement of financial position？(1) plant，equipment, and property(2) company car(3) €4000 cash（4) €1000 chequeA. (1)，（3）B。

acca考试复习题在准备ACCA（特许公认会计师公会）考试的过程中，理解和掌握关键概念、原则和应用是至关重要的。

以下是一组复习题，旨在帮助学生巩固知识点并提高解题能力。

1. 财务会计与报告（FAR）- 简述财务报表的四个基本要素，并解释它们在财务报告中的作用。

- 描述会计准则在编制财务报表中的重要性，并举例说明其对企业决策的影响。

- 解释什么是权责发生制，以及它如何影响收入和费用的确认。

2. 管理会计（MA）- 阐述成本分类的不同方法，并解释它们在决策过程中的应用。

- 描述预算编制的过程，并讨论预算在企业资源分配中的作用。

- 简述标准成本计算的目的，并解释如何使用标准成本进行成本控制。

3. 财务报告（FR）- 描述国际财务报告准则（IFRS）的主要特点，并讨论其对全球会计实践的影响。

- 解释资产减值测试的步骤，并讨论其在财务报告中的重要性。

- 讨论合并财务报表的编制过程，包括合并范围的确定和合并调整。

4. 审计与保证（AA）- 简述审计的基本概念，包括审计目标、审计证据和审计风险。

- 描述内部控制的作用，并讨论如何评估一个组织的内部控制体系。

- 解释审计师在发现和报告财务报表中的欺诈行为中的角色和责任。

5. 税务（TX）- 阐述个人所得税和公司税的基本区别，并讨论它们对企业财务规划的影响。

- 描述增值税（VAT）的工作原理，并解释其对消费者和企业的影响。

- 讨论税务筹划的基本原则，并举例说明如何合法地减少税负。

6. 企业法与公司法（LW）- 描述公司法对公司治理结构的要求，并讨论其对企业决策过程的影响。

- 阐述合同法的基本原则，并讨论它们在商业交易中的应用。

- 解释知识产权法的重要性，并讨论它如何保护企业的创新成果。

7. 企业战略与创新（CS）- 描述企业战略规划的过程，并讨论其对企业长期发展的影响。

- 阐述创新在企业战略中的作用，并讨论如何通过创新提高企业的竞争力。

- 讨论企业社会责任（CSR）的概念，并解释企业如何通过履行社会责任来增强其品牌形象。

ACCA F1精选模拟测试题第1 题（单选）What name is given to a ‘task culture’ by Charles Handy.A. AthenaB. ApolloC. ZeusD. Dionysus第2 题（单选）How is ‘true and fair view’ generally defined for practical purposes?A. Managers have promised that the accounts are correctB. The accounts have been produced with the best intentionsC. All statements are honest and unlikely to deceiveD. The accounts are accurate and not misleadin第3 题（单选）In order for the purchase of a non-current asset to be processed, what must the manager of the department which requires the asset firstly fill out?A. Business caseB. Purchase requisitionC. Company chequeD. Order form第4 题（单选）‘The usefulness of information is reduced if it does not appear until long after the period to which it relates.’To which feature of good accounting information does this sentence relate?A. ReliabilityB. ObjectivityC. TimelinessD. Relevance第5 题（单选）Why does unemployment result in loss of output?A. Unemployed people earn less than employed peopleB. Unemployed labour will gradually lose its skills, and ability to contribute to production levelsC. Unemployment brings social problemsD. The economy is not producing as much as it could, because the potential labour force is not fully utilize第6 题（单选）What does Porter analyse the micro environment into?A. Generic competitive factorsB. Five competitive forcesC. PEST factorsD. Product/market strategies第7 题（单选）Lee , Mark, Bridget and Joey work for a company that makes coffee machines. A free packet of coffee is supplied with each machine sold. Lee repairs faulty machines which customers have sent back. Mark works in the warehouse and is in charge of storing the coffee. Bridget, the warehouse manager, is Mark’s supervisor. Joey monitors the number of machines in the warehouse and the coffee supplies in order to ensure that customer demand can be met.Whose work is NOT related to inbound logistics?A. LeeB. MarkC. BridgetD. Joey第8 题（单选）Which of the following provides an example of ‘ad-hoc’ outsourcing?A. Employing programmers on a short-term contractB. Ongoing website managementC. A third party owns or is responsible for equipment and staffD. Contractual hardware maintenance第9 题（单选）For information to be cost beneficial, it should cost ________ to obtain it, when compared with the benefit obtained from using it.Which word best completes this sentence?A. The sameB. MoreC. LessD. Nothing第10 题（单选）Buying behaviour is an important aspect of marketing. What is an inhibitor?A. An individual’s personalityB. A factor that makes a person less likely to purchase somethingC. An individual’s social classD. An individual’s culture第11 题（单选）Which of the following statements concerning directors’ remuneration is NOT accurate?A. The packages of individual directors need not be disclosed, for reasons of confidentialityB. Directors' remuneration should be set by a remuneration committeeC. Remuneration should be dependent upon performanceD. Accounts should disclose remuneration policy第12 题（单选）What does ‘GAAP’ stand for?A. Generally accepted accounting policyB. Generally accepted accounting procedureC. Generally accepted accounting principlesD. Generally accepted accounting process第13 题（单选）When there is an input to X Ltd’s invoicing module, authorising the despatch of an invoice to a customer, there are automatic links to the receivables ledger which then updates the customer’s account.This is a feature of what type of system?A. Database management systemB. Internal control systemC. Executive information systemD. Integrated accounting system第14 题（单选）Separating the signing of cheques from the authorisation of payments is an example of which type of control?A. Physical controlB. Internal checkC. Segregation of dutiesD. Reconciliation第15 题（单选）What is the usual intention behind a research and development function?A. To improve products or processesB. To attract resources and fundingC. To provide employee trainingD. To understand buyer behavior第16 题（单选）Which one of the following is a benefit of the informal organisation?A. Social networkingB. Knowledge sharingC. Getting work done more quicklyD. Prompt communication of company policies第17 题（单选）Committees are a key part of organisational ________ processes.Which word best completes this sentence?A. CommunicationB. PayrollC. TrainingD. Development第18 题（单选）Which of the following is regarded as a primary stakeholder?A. One who is more strategically important than othersB. The governmentC. One who has a contractual relationship with the organisationD. An external stakeholder第19 题（单选）Which of the following is NOT a factor when considering social class?A. Educational attainmentB. Inherited wealthC. Number of childrenD. Status第20 题（单选）Value _________ are the means by which a firm creates value in its products.Which word correctly completes this sentence?A. InputsB. ActivitiesC. PromotionsD. Outputs第21 题（单选）Why are the accounting statements drawn up by a management accountant often prepared and presented very differently from those of the financial accountant?A. They are mainly interested in reporting to external partiesB. They are not concerned with policy or decision makingC. They do not need to comply with company law or accounting standardsD. They do not need to be done on a regular basis第22 题（单选）Which one of the following is NOT a type of internal check?A. Sequential invoicingB. Pre-listC. Post-listD. Control total第23 题（单选）How is ‘structural unemployment’caused?A. Long-term changes occur in the conditions of an industryB. Strong trade unions resist a fall in their wagesC. The demand for labourfluctuates throughout the yearD. There is difficulty in matching workers with jobs.第24 题（单选）Which of the following is NOT a potential disadvantage of outsourcing?A. An organisation may find itself locked in to an unsatisfactory contractB. There is no onus upon internal management to keep up with new developmentsC. Certain functions may be too important to be contracted outD. There is often a long-term contract where services are specified for a fixed price第25 题（单选）Which of the following could be found as a feature of an organisational health and safety policy?A. Employees’ medical assessmentsB. Detailed instructions on how to use equipmentC. The company mission statementD. An analysis of employee benefits in kind, including private health care第26 题（单选）Which of the following would cause a firm’s demand curve for labour to shift to the right?A. A rise in the demand of a firm’s productB. A fall in the level of wagesC. An increase in the supply of labourD. A fall in output per worker第27 题（单选）Why can conflict between stakeholders be quite common?A. Different shareholders will have different risk/return profilesB. Managers do not need to take their views into accountC. Their interests will generally be widely differentD. All of the above第28 题（单选）The term ________ is often used to describe the process of gathering external information. Which phrase correctly completes this sentence?A. Environmental scanningB. SWOT analysisC. Data captureD. PEST analysis第29 题（单选）Which of the following features typifies a ‘role culture’ within an organisation?A. Capable of adapting quickly to meet changeB. Power and influence stems from a central sourceC. A formal structure, operated by well-established rulesD. Best suited to smaller entrepreneurial organisations第30 题（单选）What does the ‘informal organisation’ consist of?A. Social relationshipsB. Casual communication networksC. Behavioural normsD. All of the above第31 题（单选）Which of the following attitudes reflects a marketing orientation?A. ‘Customers will buy whatever we produce’B. ‘Add more features to the product’C. ‘Customers must be persuaded to buy’D. ‘Determine the needs, wants and values of our target market’第32 题（单选）Asim, Bill, Claire and Dennis work for a construction company. Dennis sometimes requests a list of advances of employee pay for his department. Asim usually produces this. Dennis also sometimes requests an analysis of employee training expenditure. Bill produces this list. A report on aged receivables is usually produced by Claire. If Asim, Bill or Claire need to claim back expenses then Dennis has to authorise this.Who is most likely to work as a payables clerk?A. AsimB. BillC. ClaireD. Dennis第33 题（单选）What is the ‘purchasing mix’?A. Quantity, price, supply, demandB. Quantity, quality, demand, costC. Quantity, price, quality, deliveryD. Quantity, cost, demand, delivery第34 题（单选）A rise in the price of a good accompanied by a fall in the quantity sold would result fromA. A decrease in supplyB. An increase in demandC. A decrease in demandD. An increase in supply第35 题（单选）Which of the following best describes a ‘standing committee’?A. It is formed to deal with routine business delegated to it on a permanent basisB. One with the power to govern or administerC. Formed to co-ordinate the activities of two or more committeesD. Appointed to relieve the parent committee of some of its routine work第36 题（单选）The strength of the threat of a new entrant into an industry can depend on?A. The price awareness of consumersB. The likely response of existing competitors to the new entrantC. How much the customer buysD. How critical the product is to the customer第37 题（单选）What is an ‘employee report’?A. An analysis of recruitment figuresB. A productivity assessmentC. A disciplinary procedureD. Financial information for issue to employees第38 题（单选）Which of the following is NOT a key feature of the Accounting Standards Board?A. It is concerned with departures from accounting standardsB. It issues Financial Reporting StandardsC. It is supported by the Urgent Issues Task ForceD. It is overseen by the Financial Reporting Council第39 题（单选）What does the term ‘information market’ refer to?A. The transfer of information between networks and systems can be carried outB. Systems are likely to be superseded by newer onesC. Any user can share or exchange informationD. Information is a commodity which can be bought, sold or exchanged第40 题（单选）When a country is in deficit, it is__________ more goods and services than it is______. Which words, in correct order, correctly complete this sentence?A. Exporting; importingB. Importing; exportingC. Buying; sellingD. Selling; buying第41 题（单选）Which of the following areas is covered by company law?A. Pollution controlB. Directors and their dutiesC. Unfair dismissalD. Safety procedures第42 题（单选）Why is the study of population relevant for all types of business?A. An ageing population is less likely to buy new productsB. It affects demand for servicesC. It affects an organisations supply of labourD. A declining population is a sign of a declining economy第43 题（单选）What is a possible symptom of board members losing touch with their shareholders?A. Concealment of problems or errorsB. Manipulation of accountsC. Not carrying out necessary questioning of senior managementD. Payment of excessive remuneration packages第44 题（单选）What is Schein’s ‘third level’ in determining culture?A. BehaviourB. AttitudesC. Values and beliefsD. Assumptions第45 题（单选）H Co is a firm of chartered certified accountants. Vimal and Kate work as trainee accountants for H Co, for a manager called Lesley. Lesley is keen for the trainees to pass their exams and so shesends Kate and Vimal on accountancy training courses on a regular basis with a training company called PBB. PBB supply Vimal and Kate with all of the books and courses that they need to pass the exams. Which one of the following options is/are connected stakeholders of H Co?A. The Association Of Chartered Certified AccountantsB. Kate and VimalC. PBBD. Lesley第46 题（单选）The diagram below relates to the demand for and supply of ginThe market is initially in equilibrium at point X. The government imposes a specific tax on gin whilst at the same time, the price of whisky (a substitute for gin) rises. Which point, A, B, Y, or Z represents the new market equilibrium?A. AB. BC. YD. Z第47 题（单选）Which of the following provides an example of a ‘boundary’ separating an organisation from its environment?A. A divisional structureB. Systems and proceduresC. Factory gatesD. Recruitment policy第48 题（单选）What was the main conclusion of the Hawthorne studies?A. Job status is a strong motivatorB. Informal groups exercise a powerful influence in the workplaceC. Group psychology has a strong effect on establishing normsD. Informal networks indicate who people trust第49 题（单选）What kind of information would be found at the ‘tactical level’ in a finance information system?A. Sources of funds for borrowingB. Bank reconciliationsC. Cash flow forecastsD. All of the above第50 题（单选）L Co have a management committee meeting every month. Pippa, Ben, Joanne and George all attend the meetings. Pippa has a sound knowledge of the relevant issues and gives immediate rulings on points of dispute during the meeting. After the meetings, Ben communicates the decisions made. Joanne is the manager of the administration department of L Co. George works as a receptionist on the front desk at L Co. Which member of L Co is likely to be the management committee secretary?A. PippaB. BenC. JoanneD. George。

英文版会计学考试题及答案English Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Bookkeeping" and explain its significance in accounting.Answer 1: Double Entry Bookkeeping is a system of recording financial transactions in which every entry to an account requires a corresponding and opposite entry to a different account. This ensures that the accounting equation (Assets = Liabilities + Owner's Equity) remains in balance. The significance of double entry bookkeeping lies in its ability to provide an accurate and comprehensive picture of a business's financial status, facilitating better decision-making and financial control.Question 2: What is the purpose of a trial balance, and how does it help in the preparation of financial statements?Answer 2: A trial balance is a report that lists the balances of all general ledger accounts at a particular point in time, with debit and credit amounts. It is used to ensure that the debits and credits have been recorded correctly. The trial balance helps in the preparation of financial statements by identifying any discrepancies in the accounting records, which can then be rectified before finalizing the statements.Question 3: Explain the difference between "AccrualAccounting" and "Cash Accounting."Answer 3: Accrual Accounting is a method of accounting where revenues and expenses are recognized when they are earned or incurred, not necessarily when cash is received or paid. This method provides a more accurate representation of a company's financial performance over a period. Cash Accounting, on the other hand, records transactions only when cash is exchanged. It is simpler and is often used by small businesses or those that operate on a cash basis.Question 4: Describe the process of preparing an income statement.Answer 4: Preparing an income statement involves several steps:1. List all the revenues for the period, such as sales and service income.2. Deduct all the expenses incurred to generate those revenues, including cost of goods sold, operating expenses, and taxes.3. Calculate the net income by subtracting total expenses from total revenues.4. The income statement should reflect the company's profitability over a specified period, typically a month, quarter, or year.Question 5: What are the main components of a balance sheet, and how do they relate to each other?Answer 5: The main components of a balance sheet are:1. Assets: What the company owns or controls with future economic benefit, divided into current assets (short-term) and non-current assets (long-term).2. Liabilities: Obligations the company owes to others, classified as current liabilities (due within one year) and long-term liabilities (due after one year).3. Owner's Equity: The residual interest in the assets of the entity after deducting liabilities, also known as shareholders' equity or net assets.These components are related through the fundamental accounting equation: Assets = Liabilities + Owner's Equity.Question 6: How does depreciation affect a company'sfinancial statements?Answer 6: Depreciation is a non-cash accounting method used to allocate the cost of tangible assets over their useful lives. It affects a company's financial statements in the following ways:1. It reduces the book value of the asset on the balance sheet.2. It increases the accumulated depreciation account, whichis a contra-asset account.3. It decreases net income on the income statement, as depreciation is an expense.4. It can lower taxable income, potentially reducing the company's tax liability.Question 7: What is the purpose of the statement of cash flows, and how does it differ from the income statement?Answer 7: The purpose of the statement of cash flows is to provide information about a company's cash receipts and payments during a period, showing how these cash flows affect the company's financial position. It differs from the income statement in that:1. It focuses on cash transactions, not accrual-basis accounting.2. It categorizes cash flows into operating, investing, and financing activities.3. It does not report net income but rather the net change in cash and cash equivalents.Question 8: Explain the concept of "Going Concern" and its importance in financial reporting.Answer 8: The Going Concern concept assumes that a businesswill continue to operate for the foreseeable future, allowing it to realize its assets and discharge its liabilities in the normal course of business. It is important in financial reporting because it underpins the accrual basis of accounting, which assumes that the business will continue to operate and therefore can recognize revenues and expensesover time.Question 9: What are the ethical considerations in accounting, and why are they important?Answer 9: Ethical considerations in accounting include honesty, integrity, objectivity, and confidentiality. Theyare important because they ensure the reliability andcredibility of financial information, which is crucial for stakeholders to make informed decisions. Ethical behavior also helps maintain public trust。

acca所有考试科目一模拟试题及答案科目：财务会计（F3）题目一：单项选择题1. 在准备财务报表时，以下哪一项不是必须遵循的原则？A. 历史成本原则B. 权责发生制原则C. 持续经营原则D. 现金流量原则答案： D. 现金流量原则题目二：计算题假设一家公司在2023年1月1日购买了一台设备，成本为$50,000，预计使用年限为5年，残值为$5,000。

请计算该公司在2023年的折旧费用。

答案：使用直线折旧法计算折旧费用：\[ \text{年折旧费用} = \frac{\text{成本} - \text{残值}}{\text{使用年限}} \]\[ \text{年折旧费用} = \frac{50,000 - 5,000}{5} = 9,000 \]科目：管理会计（F2）题目一：简答题简述标准成本和实际成本的区别。

答案：标准成本是指在理想条件下，根据预定的生产效率和成本结构计算出的成本。

实际成本则是在实际生产过程中产生的成本。

两者的主要区别在于，标准成本用于预算和控制，而实际成本用于衡量和评估实际生产过程中的成本表现。

科目：税务（F6）题目一：案例分析题某公司在2023年的总收入为$200,000，允许的税前扣除项为$50,000。

请计算该公司的应纳税所得额。

答案：\[ \text{应纳税所得额} = \text{总收入} - \text{税前扣除项} \] \[ \text{应纳税所得额} = 200,000 - 50,000 = 150,000 \]结束语：以上模拟试题及答案仅供参考，实际考试内容和难度可能会有所不同。

考生应以ACCA官方发布的考试大纲和学习材料为依据，进行系统的学习和复习。

希望所有考生都能在ACCA考试中取得优异的成绩。

ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1109-111. A business can make a profit and yet have a reduction in its bank balance. Which ONE of the following might cause this to happen?A The sale of non-current assets at a lossB The charging of depreciation in the statement of profit or lossC The lengthening of the period of credit given to customersD The lengthening of the period of credit taken from suppliers 答案：C2. The profit made by a business in 20X7 was $35, ,400. The proprietor injected new capital of $10,200 during the year and withdrew a monthly salary of $500.If net assets at the end of 20x7 were $95,100, what was the proprietor\'s capital at the beginning of the year?A $50,000B $55, 500C $63,900D $134,700答案：B3. The profit earned by a business in 20X7 was $72 ,500. The proprietor injected new capital of $8,000 during the year and withdrew goods for his private use which had cost $2,200. If net assets at the beginning of 20X7 were $101,700, what were the closing net assets?A $35,000B $39, 400C $168, 400D $180,000答案：D4. A trader\'s net profit for the year may be computed by using which of the following formulae?A Opening capital + drawings -capital introduced -closing capitalB Closing capital + drawings -capital introduced -opening capitalC Opening capital -drawings + capital introduced -closing capitalD Opening capital -drawings -capital introduced -closing capital答案：B5. Which one of the following can the accounting equation can be rewritten as?A Assets + profit - drawings - liabilities = closing capitalB Assets - liabilities - drawings = opening capital + profitC Assets - liabilities - opening capital + drawings = profitD Assets - profit - drawings = closing capital - liabilities答案：C。

acca考试题目ACCA考试题目分为两个阶段：基本阶段和应用阶段。

基本阶段的考试科目包括《管理会计与财务管理》、《审计与保证》等，涵盖了会计和财务管理的基本理论和实践。

应用阶段的考试科目更加深入和综合，包括《财务报告与会计基准》、《企业税务》等，考察考生在实际工作中应用会计知识和技能的能力。

ACCA考试题目类型包括选择题和主观题。

选择题包括单选题和多选题，主观题要求考生进行论述和分析。

在选择题中，通常会给出多个选项，要求考生从中选择正确的答案。

主观题则要求考生根据给定的情境或问题进行分析、解释或提出解决方案。

以下是一个ACCA考试科目的样题：题目：A公司是一家制造企业，生产多种产品。

为了计算盈亏平衡点，需要哪些数据？请列举所需数据并解释其用途。

答案：为了计算盈亏平衡点，需要以下数据：1. 固定成本数据：固定成本是指在一定时期内不随产量变化而变化的成本。

这些成本通常包括租金、工资、保险费等。

固定成本数据将用于计算盈亏平衡点时的总成本。

2. 变动成本数据：变动成本是指随着产量变化而变化的成本。

这些成本通常包括直接材料、直接人工和与产量直接相关的费用。

变动成本数据将用于计算每单位产品的成本。

3. 销售价格数据：销售价格是指每单位产品的售价。

销售价格数据将用于计算销售收入。

4. 预计销售量数据：预计销售量是指企业在一定时期内预测的产品销售数量。

预计销售量数据将用于计算销售收入和总成本。

通过以上数据，我们可以计算盈亏平衡点。

盈亏平衡点是指企业在一定时期内所获得的总收益与总成本相等时的状态。

计算盈亏平衡点可以帮助企业了解在什么情况下能够盈利或亏损，从而制定相应的经营策略。

英语会计模拟考试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a primary financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D2. The process of measuring the value of a company's assets and liabilities is known as:A. ValuationB. ReconciliationC. DepreciationD. AmortizationAnswer: A3. What is the formula for calculating the Return on Investment (ROI)?A. (Net Income / Total Assets) * 100B. (Net Income / Total Equity) * 100C. (Return - Investment) / Investment * 100D. (Return / Investment) * 100Answer: D4. Which of the following is an example of a contingent liability?A. Accounts PayableB. Unearned RevenueC. Warranty ObligationsD. Notes PayableAnswer: C5. The accounting equation is:A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets - Liabilities = EquityD. Equity = Assets + LiabilitiesAnswer: A二、填空题（每空1分，共10分）6. The term "double-entry" in accounting refers to thepractice of recording each transaction in at least ________ accounts.Answer: two7. When a company pays off its debts, it is known as ________.Answer: debt reduction8. The accounting principle that requires companies to report revenues and expenses in the period in which they are earnedor incurred is called the ________.Answer: matching principle9. The process of estimating the useful life of an asset is known as ________.Answer: depreciation10. A budget is a financial plan that outlines a company's expected ________ and expenses for a specific period.Answer: revenues三、简答题（每题5分，共30分）11. Explain the difference between an asset and a liability.Answer: An asset is a resource controlled by a company as a result of past events and provides future economic benefits.A liability is an obligation or debt that arises from past events, which the company has little or no discretion to avoid, and involves the transfer of assets or services toother entities in the future.12. What is the purpose of an income statement?Answer: The purpose of an income statement is to summarize a company's revenues, gains, expenses, and lossesduring a specific period, providing information on the company's profitability.13. Describe the accounting cycle.Answer: The accounting cycle is a systematic process that includes identifying, recording, and summarizing business transactions. It starts with the analysis of transactions, journalizing, posting to ledger accounts, preparing an adjusted trial balance, closing entries, and finally, preparing financial statements.14. What is the purpose of a balance sheet?Answer: The purpose of a balance sheet is to provide a snapshot of a company's financial position at a specific point in time, showing the company's assets, liabilities, and equity.15. Explain the concept of depreciation.Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. It is a non-cash expense that reflects the consumption of the asset's economic benefits over time.四、计算题（每题10分，共40分）16. Calculate the depreciation expense for a machine that costs $100,000 with a useful life of 5 years and no residual value using the straight-line method.Answer: Depreciation Expense = (Cost - Residual Value) / Useful Life = ($100,000 - $0) / 5 = $20,000 per year.17. If a company has revenues of $500,000 and expenses of $300,000, what is the net income?Answer: Net Income = Revenues - Expenses = $500,000 - $300,000 = $200,000.18. A company has total assets of $1,200,000 and total liabilities of $600,000. What is the equity?Answer: Equity = Total Assets - Total Liabilities = $1,200,000 - $600,000 = $600,000.19. Calculate the return on investment (ROI) for an investment of $50,000 that returns $10,000.Answer: ROI = (Return / Investment) * 100 = ($10,000 / $50,000) * 100。

一、温习试探题1．按2006年新颁会计准那么,会计核算有哪些前提？其作用是什么？2．财务会计对会计信息质量保证的要求有哪些？3．财务会计工作标准体系包括哪些内容？具体如何实施？二、填空题1．财务会计的大体前提要紧包括。

2．我国企业会计准那么规定，企业的会计核算应当以为记帐基础。

3．会计提供信息要以为要紧计量尺度。

4．我国企业会计准那么规定，在我国境内的企业应以为记帐本位币5．会计要素的核算要紧解决_____ 等三方面的问题。

6．反映财务状况的会计等式为；反映经营功效的会计等式为。

7．我国企业会计准那么规定，企业应以作为会计年度。

8．会计期间通常一年,称为。

9．会计等式揭露了之间的关系，它是、和的理论依据。

10．企业会计制度依照企业生产经营活动的特点和会计报表要素，将会计科目分为、、、与五大类。

11.实际工作中，常常利用的帐务处置程序有、、、与__________五种。

我国会计人员惯用的是和两种。

12.一项信息是不是有相关性取决的因素包括、。

13.收益性支出在会计处置上计入要素项目，而资本性支出计入要素项目。

三、单项选择题1．会计主体与法律主体一样是（）①两个不相关的概念②两个不能彼此代替的概念③一致的④有区别的2．会计核算进行分期的要紧目的是（）①贯彻权责发生制②分时期确信经营功效③贯彻一致性原那么④贯彻谨慎性原那么3．会计机构、会计人员对本单位实行会计监督所应负的责任是（）①行政责任②本职工作责任③对厂长负责④法律责任4．我国企业会计准那么、具体会计准那么是由（）负责制定①企业主管部门②财政部门③国务院④企业自身5．某企业的存货计价前年采纳先进先出法，去年改用移动加权平均法，今年又改用加权平均法。

该企业的做法要紧违抗了（）原那么①客观性②谨慎性③可比性④配比原那么温习试探题1．企业利用现金的范围是如何规定的，企业应如何增强对现金的操纵治理？2．目前我国银行的结算方式有哪几种，哪些适合同城交易结算，哪些适合异地交易结算？3．什么是其他货币资金，会计报表中如何列示？？〖依照以下业务编制会计分录〗1．开显现金支票一张提取现金2389元。

acca设计考试科目一模拟试题及答案ACCA设计考试科目一模拟试题及答案一、选择题（每题1分，共20分）1. 根据ACCA准则，以下哪项不是会计信息质量要求？A. 可靠性B. 相关性C. 及时性D. 可比性答案：C2. 在财务报表中，以下哪项属于非流动资产？A. 存货B. 应收账款C. 固定资产D. 现金及现金等价物答案：C3. 以下哪项不是财务报表的组成部分？A. 资产负债表B. 利润表C. 现金流量表D. 预算表答案：D4. 根据权责发生制原则，以下哪项交易应该在发生时确认？A. 收到现金B. 销售商品C. 支付工资D. 收到发票答案：B5. 以下哪项不是财务报表分析的目的？A. 评估企业的盈利能力B. 评估企业的流动性C. 评估企业的市场价值D. 评估企业的长期偿债能力答案：C...（此处省略其他选择题）二、简答题（每题5分，共30分）1. 解释什么是会计政策，并给出两个例子。

答案：会计政策是指企业在编制财务报表时所采用的具体会计原则和方法。

例如，存货的计价方法（先进先出或加权平均法）和固定资产的折旧方法（直线法或双倍余额递减法）。

2. 什么是现金流量表？它在财务分析中的作用是什么？答案：现金流量表是一份记录企业在一定时期内现金和现金等价物流入和流出情况的财务报表。

它的作用在于帮助分析者了解企业的现金流动性、偿债能力和财务健康状况。

...（此处省略其他简答题）三、计算题（每题10分，共30分）1. 假设某公司本年度的营业收入为500,000元，营业成本为300,000元，销售和管理费用为100,000元，利息费用为20,000元，税收为50,000元。

请计算该公司的净利润。

答案：净利润 = 营业收入 - 营业成本 - 销售和管理费用 - 利息费用 - 税收 = 500,000 - 300,000 - 100,000 - 20,000 - 50,000 = 30,000元。

2. 如果上述公司有100,000元的应收账款和50,000元的存货，计算其流动资产总额。

会计英语实训考试题及答案一、选择题（每题2分，共20分）1. What is the basic accounting equation?A. Assets = Liabilities + EquityB. Revenue – Expenses = Net IncomeC. Assets = Liabilities – EquityD. Liabilities = Assets – Equity答案：A2. Which of the following is not an accounting principle?A. ConsistencyB. MaterialityC. TimelinessD. Flexibility答案：D3. What is the purpose of adjusting entries?A. To correct past errorsB. To update the financial records for the current periodC. To prepare for the next accounting periodD. To estimate future revenues答案：B4. What is the term for the process of recording transactions in the general journal?A. JournalizingB. PostingC. ClosingD. Adjusting答案：A5. Which of the following is a type of liability?A. Common stockB. Retained earningsC. Accounts payableD. Dividends payable答案：C6. What is the accounting term for the cost of goods sold?A. COGSB. CGSC. COSD. SGA答案：A7. What is the purpose of a trial balance?A. To summarize the financial statementsB. To prove the accuracy of the accounting recordsC. To calculate the net incomeD. To determine the value of assets答案：B8. What is the accounting term for the amount of money a company owes to its suppliers?A. Accounts receivableB. Accounts payableC. Notes payableD. Accrued liabilities答案：B9. What is the term for the process of transferring journal entries to the ledger accounts?A. JournalizingB. PostingC. ClosingD. Adjusting答案：B10. Which of the following is not a financial statement?A. Balance sheetB. Income statementC. Cash flow statementD. Budget答案：D二、简答题（每题10分，共30分）1. Explain the difference between revenue and income.答案：Revenue refers to the inflow of cash or other assets from normal business operations. Income, on the other hand,is the net result of revenues and gains minus the expensesand losses. It is a measure of profitability over a period of time.2. What are the steps involved in the accounting cycle?答案：The accounting cycle involves the following steps: 1) Identifying and recording transactions, 2) Journalizing, 3) Posting to the ledger accounts, 4) Preparing a trial balance, 5) Adjusting entries, 6) Posting adjustments, 7) Preparing an adjusted trial balance, 8) Closing entries, and 9) Preparing financial statements.3. What is the purpose of depreciation in accounting?答案：Depreciation is the systematic allocation of thecost of a tangible asset over its useful life. It is used to match the expense of using the asset with the revenue it generates over time, in accordance with the matchingprinciple.三、案例分析题（每题25分，共50分）1. Assume you are the accountant for a company that has just purchased a piece of equipment for $50,000. The equipment is expected to have a useful life of 5 years and no residual value. Calculate the annual depreciation expense using the straight-line method.答案：The annual depreciation expense using the straight-line method is calculated as follows:Cost of the equipment = $50,000Useful life = 5 yearsAnnual depreciation expense = (Cost of the equipment –Residual value) / Useful lifeAnnual depreciation expense = ($50,000 – $0) / 5 = $10,0002. A company has the following transactions for the month of January:- Purchased inventory on credit for $20,000.- Sold inventory on credit for $30,000.- Paid cash for office supplies of $1,000.- Received cash from customers for $25,000.- Paid cash for salaries of $15,000.Prepare the journal entries for these transactions.答案：a) Purchase of inventory on credit:Dr. Inventory $20,000Cr. Accounts Payable $20,000b) Sale of inventory on credit:Dr. Accounts Receivable $30,000Cr. Sales Revenue $30,000c) Payment for office supplies。