acca试题

2013年ACCA考试试题及答案P1 Answers:QUESTION 1(a) (i) Kohlberg theoryKohlberg's theory relates to cognitive moral development(CMD)-that is theories that attempt to explain cognitive processes and decisions taken by individuals. Kohlberg's theory of CMD attempts to show the reasoning processes used by individuals, and how those processes change as the individual matured from a "child" to be an "adult".CMD therefore relates to the different levels of reasoning that an individual can apply to ethical issues and problems.Kohlbert identified threee levels of moral development, with two sub-stages within each level-giving six stages in total.Level one:The individual is focused on self-interest, externalrewards and punishment. Decisions are likely to be unethical because the person makes decisions entirely in accordance with expected rewards and punishment protecting their own interests.The two sub-levels are:1.1 Right and wrong are defined according to expected rewards and/or punishment from figures of authority.1.2 Right is defined according to whether there is fairness in exchanges-individuals are concerned therefore with their own immediate interests.Level two:The individual tends to do what is expected of them by others. "Others" in this situation relates to work colleagues initially but is broadened to society in general in the second sub-stage of this level. In other words the person is starting to think about their actions and society as a whole rater than focusing on just their immediate peers.Level two:The individual tends to do what is expected of them by others. "Others" in this situation relates to work colleagues initially but is broadened to society in general in the second sub-stage of this level. In other words the person is starting tothink about their actions and society as a whole rater than focusing on just their immediate peers.The two sub-l。

一，ACCA对中国学员的免试政策金融专业免试5门课程（F1-F5）会计学–获得学士学位免试5门课程（F1-F5）会计学–辅修专业免试3门课程（F1-F3）二，ACCA目前的科目设置如下，共16门（学员需通过12门必修科目及2门选修科目共14门课程）（F只需有四级水平，P需要更高的英语能力）1.知识课程FUNDAMENTALS--KNOWLEDGEF1 会计师与企业 Accountant in Business (AB)F2 管理会计 Management Accounting (MA)F3 财务会计 Financial Accounting (FA)2.技能课程 FUNDAMENTALS—SKILLSF4 公司法与商法 Corporate and Business Law (CL)F5 业绩管理 Performance Management (PM)F6 税务 Taxation (TX)F7 财务报告 Financial Reporting (FR)F8 审计与认证业务 Audit and Assurance (AA)F9 财务管理 Financial Management (FM)专业阶段3.职业核心课程 PROFESSIONAL—ESSENTIALSP1 公司治理、风险和职业道德 Governance, Risk & Ethics (GRE)P2 公司报告 Corporate Reporting (CR)P3 商务分析 Business Analysis (BA)4.职业选修课程 PROFESSIONAL-- OPTIONS(四门任选二门)P4 高级财务管理Advanced Financial Management (AFM)P5 高级业绩管理 Advanced Performance Management。

有心企业高层P6 高级税务 Advanced Taxation (ATX)。

现代社会调查方法试题参考答案一、单项选择题1-5 ACCAB 6-10 DBBCA二、名词解释1、社会调查指的是一种采用自填式问卷或结构访问的方法，系统地、直接地从一个取自总体的样本那里收集量化资料，并通过对这些资料的统计分析来认识社会现象及其规律的社会研究方式。

2、层次谬误又称为区群谬误、生态谬误或体系错误，指的是在社会调查中，研究者用一种比较大的集群的分析单位作研究，而用另一种比较小的或非集群的分析单位作结论的现象。

3、偶遇抽样又称做方便抽样或自然抽样，是指研究者根据现实情况，以自己方便的形式抽取偶然遇到的人，或者仅仅选择那些离得最近、最容易找到的人作为调查对象的方法。

4、操作化就是将抽象的概念转化为可观察的具体指标的过程，或者说是对那些抽象层次较高的概念进行具体测量时所采用的程序、步骤、方法、手段的详细说明。

5、回归分析是对有相关关系的现象，根据其关系的形态找出一个合适的数学模型，即建立回归方程，来近似地表达变量间的平均变化关系，以便依据回归方程对未知的情况进行估计和预测。

三、简答题1、简述抽样调查的一般步骤。

（1）、界定总体（2）、选择适当的抽样方法（3）、确定样本单位，编制抽样框（4）、确定样本大小（5）、收集.整理和分析样本资料2、说明测量的信度与效度及其相互关系。

信度，即可靠性，它指的是采取同样的方法对同一对象重复进行测量时，其所得结果相一致的程度。

换句话说，信度是指测量结果的一致性或稳定性，即测量工具能否稳定地测量所测的事物或变量。

效度,也称为测量的有效度或准确度。

它是指测量工具或测量手段能够准确测出所要测量的变量的程度，或者说能够准确、真实地度量事物属性的程度。

其相互关系：（1）、信度与效度即相互联系又相互区别，效度要以信度为基础，有效的测量必定是可信的，不可信的测量必定是无效的。

（2）、但是，信度高只是测量所要达到的必要条件，还不是其充分条件。

所以，信度高的测量并不等于其效度也高。

ciia考试真题及答案CIIA考试真题及答案一、单项选择题（每题2分，共40分）1. CIIA考试是由哪个组织发起的？A. 国际金融分析师协会（CFA Institute）B. 国际注册内部审计师协会（IIA）C. 国际注册会计师协会（ACCA）D. 国际注册投资分析师协会（CIIA）答案：D2. CIIA考试的主要目的是？A. 提升个人投资分析能力B. 促进国际投资市场的监管C. 增强国际金融市场的透明度D. 以上都是答案：D3. 下列哪项不是CIIA考试的科目？A. 经济学B. 金融数学C. 投资分析D. 公司财务答案：B4. CIIA考试的合格标准是什么？A. 总分达到60%B. 总分达到70%C. 总分达到80%D. 每科都必须及格答案：D5. CIIA考试的报名费用是多少？A. 500美元B. 1000美元C. 1500美元D. 2000美元答案：B6. CIIA考试的考试形式是什么？A. 完全在线考试B. 笔试和口试结合C. 完全笔试D. 笔试和实践操作结合答案：A7. CIIA考试的考试语言有哪些？A. 英语和法语B. 英语和西班牙语C. 英语、法语和德语D. 英语、法语、西班牙语和德语答案：D8. CIIA考试的考试时间是？A. 每年1月和7月B. 每年3月和9月C. 每年5月和11月D. 每年2月和8月答案：C9. CIIA考试的考试时长是多少？A. 3小时B. 4小时C. 5小时D. 6小时答案：B10. CIIA考试的通过率是多少？A. 50%B. 60%C. 70%D. 80%答案：B二、多项选择题（每题3分，共30分）11. CIIA考试涵盖的领域包括哪些？A. 投资工具B. 公司财务C. 经济学D. 投资组合管理答案：ABCD12. CIIA考试的报名条件包括哪些？A. 拥有相关领域的学士学位B. 至少有四年的相关工作经验C. 通过相关的专业考试D. 良好的职业道德答案：ABCD13. 下列哪些是CIIA考试的备考资料？A. CIIA官方教材B. CIIA模拟试题C. CIIA考试大纲D. CIIA学习笔记答案：ABCD14. CIIA考试的评分标准包括哪些？A. 客观题的正确率B. 主观题的分析深度C. 考试的整体表现D. 考试的时效性答案：ABC15. CIIA考试的备考策略包括哪些？A. 系统学习官方教材B. 定期参加模拟考试C. 与同行交流学习经验D. 制定合理的学习计划答案：ABCD三、简答题（每题10分，共20分）16. 请简述CIIA考试的重要性。

1. 下列关于保理合同的实质性条款分析中，错误的是（）×A 买方信用风险：可终止确认时，保理商应承担买方信用风险（及延迟支付风险），且买方信用风险应只排除严格限定的商业纠纷。

B 反转让或违约：应明确限定于商业纠纷、对初始资产状况（合格收账款）的约定或减资、修改章程、破产等例外事项，而非宽泛的转让方任何违约C 优先收款权的存在不会导致保理商实质上几乎不承担买方信用风险D 催账期/逾期支付违约金：计算折扣或费用均不应涉及后续的催账期/逾期正确答案： C2. 破产债务的计量属性（）。

√A 清算净值B 历史成本C 清算价值D 重置成本正确答案： C3. 在考虑金融资产转移时最主要的风险中，不包括（）√A 信用风险B 汇率风险C 提前偿付风险D 以上三项风险都需要考虑正确答案： D4. 电子纳税申报中常见的方式包括网上申报和（）。

×A 软盘申报B 电邮申报C 系统申报D 统一申报正确答案： A5. ACCA是（）的英文缩写。

×A 爱尔兰特许会计师协会B 苏格兰特许会计师协会C 国际会计师公会D 特许公认会计师公会正确答案： D6. 企业信用评估报告应包括（）、评估机构信息、评估方法与流程、评估要素项信息、评估结论信息和补充信息等内容。

√A 管理者资信B 投资者资信C 债权人资信D 企业信用信息正确答案： D7. 总机构和分支机构不在同一县（市）的，应当向（）所在地的主管税务机关申报纳税。

√A 办公B 各自C 注册D 机构正确答案： B8. 企业根据合同约定确定无形资产固有的根本性限制条款为“因使用无形资产而应取得的固定的收入总额”时，无形资产（）以收入为摊销基础。

√A 不可以B 可以C 视情况而定D 以上都不对正确答案： B9. 对于观察程序，注册会计师可能会以（）作为识别特征。

√A 观察的对象B 观察过程C 观察的地点和时间D 以上三项都正确正确答案： D10. 下列关于因持有看涨期权而继续涉入的会计处理，正确的是（）√A 继续按照公允价值计量被转移金融资产B 该期权是价内或平价的，应当按照行权价格扣除时间价值后的金额计量相关负债C 该期权是价外期权的，应当按照被转移金融资产公允值扣除期权的时间价值后的金额，计量相关负债。

【财务管理内部审计】审计学测试试题{财务管理内部审计}审计学的测试试题8.在财务报表审计中,注册会计师可选择实施的审计程序是（）A.对银行存款函证的回函B.对仓库管理员的询问记录C.对存货监盘的复核记录D.房屋建筑物的照片9.注册会计师在进行控制测试时,可采用的方法是（）A.抽样审计B.详细审计C.分析性复核（分析程序）D.细节测试10.在下列各内容中,应属于具体审计计划的是（）A.审计目的、审计范围及审计策略B.重要会计问题及重点审计领域C.审计重要性的确定及审计风险的评估D.审计程序11.注册会计师如果对编号为001－100 号的支票抽取的样本分别为007、017、027、037、。

097,该注册会计师选取样本的方法属于（）A.系统选样B.随机选样C.任意选样D.分层选样12．对在被审计单位的存货监盘时,注册会计师的责任是（）A．指挥盘点工作的进行B．作为盘点小组成员进行盘点C．根据观察情况进行适当抽点D．对盘点结果负主要责任13．小规模企业的固有风险和控制风险通常较高,为降低审计风险,注册会计师一般应（）A．扩大控制测试程序B．增加分析性复核程序（分析程序）C．主要或全部依赖实质程序（实质性程序）程序D．解除业务约定14．适应于采用突击方式进行盘点的项目是（）A．存货B．现金C．固定资产D．在建工程15．衡量注册会计师审计质量合格与否的标准是（）A．审计准则B．注册会计师职业道德基本准则C．会计准则及国家其他有关财务会计制度D．事务所审计质量控制准则16．在下列哪种情况下,注册会计师对应收账款必须采用肯定式函证（）A．相关的内部控制是有效的B．预计差错率较低C．有理由相信欠款可能存在争议,差错或问题D．账户余额较小的债务人17．在下列因素中,与审计证据数量成正向关系的是（）A．重要性B．可接受的审计风险C．评估的控制风险D．可接受的检查风险18．如经实施有关审计程序,注册会计师仍认为某一重要账户或交易类别认定的检查风险不能降低至可接受的水平,可能出具审计报告的类型为（）A．保留意见B．无保留意见C．否定意见D．带强调事项段19．由于助理人员审计出现质量问题,则对该事项负有直接管理责任的人是（）A．助理人员B．项目经理C．部门经理D．全体合伙人20．我国最早设置从事审计工作的职位或机构是（）A．宰夫B．司会C．比部D．审计司二、多项选择题（共6 题,每题2 分）1.注册会计师提供的会计咨询和会计服务业务的范围,包括（）A.管理咨询B.代理记账C.资产评估D.验资2．注册会计师对会计报表审计后,应对会计报表是否符合其审计目的出具审计报告,所以在报告的意见段中体现的审计目的包括（）A．真实性B．合法性C．公平性D．完整性3．可能会影响注册会计师获取审计证据数量的因素包括（）A．审计风险B．注册会计师的经验C．审计成本D．审计项目的重要程4．审计业务约定书应当明确管理当局的责任和义务,通常包括（）A．建立健全内部控制制度B．按照约定条件及时足额的支付费用C．及时提供注册会计师所要求的全部资料D．保证会计资料的真实、合法、完整5．注册会计师在进行审计测试时,应关注以下影响审计效果（质量）的风险有（）A．信赖不足风险B．信赖过度风险C．误拒风险D．误受风险三、判断说明题（共3 题,每题4 分）（未完）1.注册会计师评价审计结果时所运用的重要性水平,大大低于编制审计计划时所确定的重要性水平,注册会计师认为获取了充分的审计证据2.审计报告的日期应是撰写完审计报告的日期。

ACCA F4 （CH）【2007-2009】-VAT, BT200906VATDuring the month of October 2008, Company D, a furniture manufacturing company, carried out the following transactions:(1) Certain raw materials acquired in the previous month were damaged in an accident. The stock loss was RMB213,950 (excluding VAT), including gross freight charges of RMB13,950.【注：运费的进项税转出额的计算方法之一：价格还原法】(2) Sold certain furniture products to several small-scale commercial entities by issuing general invoices and received RMB269,100 (including VAT). Freight charges of RMB7,605 (including VAT) were also received from the customers for the delivery service.(3) Acquired wood for RMB480,000 (excluding VAT) from a timber mill. 20% of the wood purchased was used for the construction of a canteen for Company D’s employees.(4) Paid RMB280,000, plus related VAT of RMB47,600 for materials. Also, RMB16,000 (including VAT) to the transportation company for delivery of the materials. During the unloading of the materials, a shortage amounting to RMB28,000 (representing 10% of purchase amount) was noted. (5) Sold 20 sets of self-manufactured sofas to its own staff at a cost of RMB140,000 and donated two sets of sofas to the Beijing Olympic Games. The market price of a set of sofas is RMB11,000 (including VAT).(6) Six sets of self-manufactured office furniture were taken for self-usage by Company D. The cost per set is RMB21,000 (excluding VAT). The comparable profits rate is 10%.(7) Sold a batch of furniture to a hotel under an installment contract, for a total price of RMB900,000 (excluding VAT). Under the contract, RMB300,000 should have been paid in October 2008. However, by the end of the month, only RMB180,000 had been collected from the hotel.(8) Sold a used machine for RMB100,000 (including VAT). At the time of the sale the machine had a net book value of RMB96,000 and accumulated depreciation of RMB35,000.【注：销售自己使用过的固定资产的销项税额的计算– P46 （二）1（1）①第二】杨注：此处应改为：including 【注：以旧换新方式销售的销项税额的计算- P49】(10) Delivered 1,050 tea tables at a selling price of RMB175.5 (including VAT) each. Fifty of the tables were sold to ultimate customers directly; 850 were sold to furniture wholesalers; and the remaining 150 were given to certain customers as gifts. The wholesalers all received an immediate discount of 25% of the selling price and were offered a further 5% discount if they made payment of the money due within five days of delivery. All the wholesalers paid the money within five days. 【注：折扣销售与销售折扣的区别，两场合销项税额的计算。

会计技能大赛试题及答案试题一：1. 下列哪项不属于会计凭证的要素？A. 日期B. 凭证字号C. 科目D. 金额答案：C. 科目2. 会计的“借贷平衡”原则是指什么？A. 总资产必须等于总负债B. 借方金额必须等于贷方金额C. 借方必须大于贷方D. 借方必须小于贷方答案：B. 借方金额必须等于贷方金额3. 下列哪项不属于现金流量表中的现金流出项目？A. 支付员工工资B. 应收账款的回收C. 现金支付的利息D. 现金支付的税费答案：B. 应收账款的回收4. 下列哪个会计报表用于反映某一特定日期企业的财务状况？A. 利润表B. 现金流量表C. 资产负债表D. 所有者权益变动表答案：C. 资产负债表5. 下面哪个会计职业资格是我国特有的？A. 国际注册会计师（ACCA）B. 注册会计师（CPA）C. 注册税务师D. 注册资产评估师答案：C. 注册税务师试题二：1. 什么是会计准则？答案：会计准则是根据会计活动的特点和需要，根据会计信息的使用者和使用目的，制定的会计处理的基本规则和方法，包括会计基本假设、会计实体、会计要素定义、确认和计量规则等。

2. 请简要介绍会计凭证的作用。

答案：会计凭证是会计记录的基础，它的作用主要有：- 提供会计信息的可靠来源，保证会计信息的准确性与真实性；- 便于追溯与审计，方便管理者和监管机构对企业的财务状况进行监督与评估；- 强化会计核算的合规性，确保企业遵守相关法规和会计准则。

3. 描述现金流量表的编制过程。

答案：现金流量表的编制过程包括以下步骤：- 首先，确定现金流量表的编制期间，通常为一年；- 其次，根据会计凭证和账簿记录，区分现金流入和流出的项目；- 接着，对现金流量表的各项内容进行分类，例如经营活动、投资活动和筹资活动；- 最后，根据分类好的项目，计算每个项目的总金额，并进行适当调整，得出最终的现金流量表。

4. 请列举一些会计职业道德的基本原则。

答案：会计职业道德的基本原则包括：- 诚实守信：会计人员应真实记录和报告财务信息，不得故意造假或隐瞒重要信息；- 不偏不倚：会计人员应公正、客观地处理财务事务，不受个人利益的影响；- 保密：会计人员应对企业的财务信息严守保密，不得泄露给未经授权的人员；- 尽职尽责：会计人员应认真、负责地履行职责，确保财务信息的准确性和及时性。

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2021年ACCA考试模拟试题：财务管理(1)1.在有限责任公司中，所有者的责任仅限于A.公司的债务B. 已发行普通股的市场价值C. 已发行普通股的票面价值D. 注册资本的价值2. 历史成本原则A. 不适用于资产负债表上的任何资产项目B.适用于资产负债表上某些负债项目C.适用于资产负债表上某些资产项目D. 适用于资产负债表上所有资产、负债项目3. 在进行财务比率分析时，假设货币价值A. 保持不变B. 变化可以预测C. 变化不可预测D. 不相关4. 企业评价投资项目时，计算全部现金流入量、现金流出量的现值，并将其进行比较，所得到的计算结果称为A. 回收期B.内部收益率C.会计报酬率D. 净现值5. 有4种评价投资的主要方法，其中考虑了货币时间价值的方法有A. 净现值法和内部收益率法B.内部收益率法和回收期法C.回收期法和会计报酬率法D. 会计报酬率法和净现值法6. 在存在资金限额的条件下，备选方案的排序应按下列哪种标准来进行A.现在已筹集到的资金的每元净现值B.尚需筹集的资金的每元净现值C. 尚需筹集的资金的每元内部收益率D.现在已筹集到的资金的每元内部收益率7. 在投资项目评价中，税款支出应A. 包含于现金流量之中B. 不包含在现金流量之中C. 包含于利润之中D.不包含在利润之中8. 抵押贷款是【】A. 一方以资产为担保借钱给另一方B.一种法律责任，以拥有的资产作担保的一项贷款C.一方向另一方借钱，并且以财产作担保，但不一定承担法律责任D.将款项支付给贷出方，其担保物是财产9. 营运资本应该【】A. 尽可能多B. 与企业的经营规模相适应C. 尽可能少D. 与长期资本一样多10. 存货周转率反映【】A. 商品销售的速度B. 商品付款的速度C. 客户购买存货付款的速度D. 购买商品的速度11. 一项兼并受到目标公司董事的反对，这项兼并称为【】A. 善意兼并B. 敌意兼并C. 横向兼并D. 企业的分立12. 给予现有普通股东购买新增发股票的权利是【】A. 发行可转换证券B. 发放贷款C. 发放奖金D. 发行优先认股权2021年ACCA考试模拟试题：财务管理(2)The following information should be used when answering questions 1, 2 and 3.ScenarioCAET have implemented a bespoke Human Resources (HR) system. The system has gone live but it has not proved very popular or successful, with users claiming that it only partly fulfils their requirements. A consultant has been hired toexamine their claims and to suggest how their concerns might be tackled.The consultant’s report has highlighted the role played by the Requirements Specification. He suggests that theRequirements Specification’s reliance on ambiguous textual specifications has led to problems of ill-defined and poorlycommunicated requirements. He claims that the‘analyst’s failure to use diagrammatic models has meant that manyrequirements were not fully understood before they were programmed. Specifications without diagrams are very difficult toquality assure.’ His report quotes several examples of textual specifications. Two specifications are reproduced below;Specification 1(field names are shown in italics)The system should hold information about Jobs (job number, job description, grade) and about the Departments (department name, department head) that these Jobs are in. A Department may have many Jobs allocated to it, but oneJob is only in one Department. When these Jobs become vacant they should be advertised in both Internal and Externalmedia. The information that must be stored isdate advertised, size of advertisement, noticeboard location(for internaladvertisement only),newsletter reference(for internal advertisement only),newspaper edition(for external advertisementonly) and cost of advertisement(for external advertisement only). Information about Applicants (applicant name, applicantaddress) is required, specifying which Job they are applying for and where they saw the Job advertised.Specification 2When an application form is received from an Applicant, a Clerk enters the information on the form into the system. As itis entered, it is validated against Job details to ensure that the Applicant is applying for a valid Job. Once details have beenentered they are stored on an Applicant database. Overnight a batch process is run to send an acknowledgement letter toeach Applicant. The date that the letter is sent is noted on the Applicant details held in the system.Redefinition ProjectThe consultant has suggested a Redefinition Project to address the problems encountered by the users. He says that,‘I am suggesting a mini-project with agreed Terms of Reference and a project plan. These problems need to be addressedin a planned manner’.The consultant is keen to stress that he does not wish to over-engineer the software solution. ‘We have to ensure that thetrade-off between time, cost and quality is appropriate for the delivered software’, he says, ‘the delivered software must beappropriately located on the time/cost/quality triangle.’1The consultant has recognised that ambiguous textual specification has contributed to the software’s problems. Heclaims that the ‘analyst’s failure to use diagrammatic models has meant that many requirements were not fullyunderstood before they were programmed.’ The implication is that the use of such diagrammatic models in analysiswould have solved many of the ambiguities of the specification.(a)Specification 1 in the scenario describes static structures, which could be modelled with a class model, entity-relationship model or logical data structure model.(i)Briefly explain the notation of EITHER a class model OR an entity-relationship model OR a logical datastructure model;(4 marks)(ii)Using this notation, model the information given in Specification 1. Note any assumptions you havemade or issues you would need to clarify with the user. Your answer should indicate the fields in eachentity/class.(6 marks)2021年ACCA考试模拟试题：财务管理(3) An organisation is reviewing the way that Information System (IS) projects are accounted for in the organisation. Atpresent the Information Systems department (which undertakes the IS projects) is a non-recharged cost centre.However, the organisation wishes to explore the advantages and disadvantages of other charging approaches.Four approaches are being considered(1)Non-rechargeable cost centre (current situation)(2)Recharged at cost(3)Recharged at a mark up (profit centre)(4)Setting up a separate IS companyRequired:FOR EACH of the FOUR approaches listed above:(i)briefly describe the principle of the approach;(1 mark)(ii)briefly describe ONE advantage of the approach;(2 marks)(iii)briefly describe ONE disadvantage of the approach.(2 marks)The mark allocation shown is for each approach, four approaches are listed.(20 marks)5(Designing Information Systems)An organisation wishes to purchase a software package to administer its workflow requirements. It is currently drawingup an Invitation to Tender (ITT) to send out to potential suppliers.Required:(a)Identify and briefly describe the contents of FOUR possible sections of the Invitation to Tender which will be sent to the potential suppliers.(12 marks)(b)Some of the managers are sceptical about the formal drawing up of an ITT. Project manager, Mary Mendes, claims ‘our approach is to select a software package from a well-established software house, show it to the usersand convince them that it is what they want. Ours is a much quicker approach than all this formal ITT stuff’.Explain the potential problems of Mary’s approach to software package selection and explain how these are overcome by a formal approach that includes the production of an ITT.(8 marks)(20 marks)46(Evaluating Information Systems)An examination board currently has a system where the following details are held about examinations. There are currently 1,000 examinations on file, set by 100 examiners. Each examiner has set 10 examinations. There is asimple computer file (called ASSESSMENT) containing 1,000 records. Each record has the following structure: ASSESSMENT fileField nameLength of fieldType of fieldExamination number4NumericExamination name30CharacterExaminer name30CharacterExaminer address50CharacterPassmark2Numeric2021年ACCA考试模拟试题：会计师与企业（1）Section A–BOTH questions are compulsory and MUST be attempted 1 Doric Co,a listed company,has two manufacturing divisions:parts and fridges.It has been manufacturing parts for domestic refrigeration and air conditioning systems for a number of years,which it sells to producers of fridges and air conditioners worldwide.It also sells around 50% of the parts it manufactures to its fridge production division.It started producing and selling its own brand of fridges a few years ago.After limited initial success,competition in the fridge market became very tough and revenue and profits have beendeclining.Without further investment there are currently few growth prospects in either the parts or the fridge divisions.Doric Co borrowed heavily to finance the development and launch of its fridges,and has now reached its maximum overdraft limit.The markets have taken a pessimistic view of the company and its share price has declined to 50c per share from a high of $2.85 per share around three years ago.Extracts from the most recent financial statements:A survey from the refrigeration and air conditioning parts market has indicated that there is potential for Doric Co to manufacture parts for mobile refrigerationunits used in cargo planes and containers.If this venture goes ahead then the parts division before-tax profits are expected to grow by 5% per year.The proposed venture would need an initial one-off investment of $50 million.Suggested proposalsThe Board of Directors has arranged for a meeting to discuss how to proceed and is considering each of the following proposals:1.To cease trading and close down the company entirely.2.To undertake corporate restructuring in order to reduce the level of debt and obtain the additional capital investment required to continue current operations.5.To close the fridge division and continue the parts division through a leveraged management buy-out,involving some executive directors and managers from the partsdivision.The new company will then pursue its original parts business as well as the development of the parts for mobile refrigeration business,described above.All the current and long-term liabilities will be initially repaid using the proceeds from the sale of the fridge division.The finance raised from the management buy-out will pay for any remaining liabilities,the additional capital investment required to continue operations and re-purchase the shares at a premium of 20%.The following information has been provided for each proposal:Cease tradingCorporate restructuringThe existing ordinary shares will be cancelled and ordinary shareholders will be issued with 40 million new $1 ordinary shares in exchange for a cash payment at par.The existing unsecured bonds will be cancelled and replaced with 270 million of $1 ordinary shares.The bond holderswill contribute $90 million in cash.All the shares will be listed and traded.The bank overdraft will be converted intoa secured ten-year loan with a fixed annual interest rate of 7%.The other unsecured loans will be repaid.In addition to this,the directors of the restructured company will get 4 million $1 share options for an exercise price of$1.10,which will expire in four years.An additional one-off capital investment of $80 million in machinery and equipment is necessary to increase sales revenue for both divisions by 7%,with no change to the costs.After the one-off 7% growth,sales will continue at the new level for the foreseeable future.It is expected that the Doric's cost of capital rate will reduce by 550 basis points following the restructuring from the current rate.Management buy-outThe parts division is half the size of the fridge division in terms of the assets and liabilitiesattributable to it.If the management buy-out proposal is chosen,a pro rata additional capital investment will be made to machinery and equipment on a one-off basis to increase sales revenue of the parts division by 7%.Salesrevenue will then continue at the new level for the foreseeable future.All liabilities categories have equal claim for repayment against the company's assets.It is expected that Doric's cost of capital rate will decrease by 100 basis points following the management buy-out from the current rate.The following additional information has been provided:Redundancy and other costs will be approximately $54 million if the whole company is closed,and pro rata for individual divisions that are closed.These costs have priority for payment before any other liabilities in case of closure.The taxation effects relating to this may be ignored.Corporation tax on profits is 20% and losses cannot be carried forward for tax purposes.Assume that tax is payable in the year incurred.All the non-current assets,including land and buildings,are eligible for tax allowable depreciation of 15% annually on the book values.The annual reinvestmentneeded to keep operations at their current levels is roughly equivalent to the tax allowable depreciation.The $50 million investment in the mobile refrigeration business is not eligible for any tax allowable depreciation.Doric's current cost of capital is 12%.Required:Prepare a report for the Board of Directors,evaluating the financial and non-financial impact of all the three proposals to Doric Co's main stakeholder groups,that includes:(i)An estimate of the return the debt holders and shareholders would receive in the event that Doric Co ceases trading and is closed down.(5 marks)(ii)An estimate of the income position and the value of Doric Co in the event that the restructuring proposal is selected.State any assumptions made.(8 marks)(iii)An estimate of the amount of additional finance needed and the value of Doric Co if the management buy-out proposal is selected.State any assumptions made.(8 marks)(iv)A discussion of the impact of each proposal on the existing shareholders,the unsecured bond holders,and the executive directors and managers involved in the management buy-out.Suggest which proposal is likely to be selected.(12 marks)Professional marks will be awarded in question 1 for the appropriateness and format of the report.(4 marks)(55 marks)2 Fubuki Co,an unlisted company based in Megaera,has been manufacturing electrical parts used in mobility vehicles for people with disabilities and the elderly,for many years.These parts are exported to various manufacturers worldwide but at present there are no local manufacturers of mobility vehicles in Megaera.Retailers in Megaera normally import mobility vehicles and sell them at an average price of $4,000 each.Fubuki Co wants to manufacture mobility vehicles locally and believes that it can sell vehicles of equivalent quality locally at a discount of 57.5% to the current average retail price.Although this is a completely new venture for Fubuki Co,it will be in addition to the company's corebusiness.Fubuki Co's directors expect to develop theproject for a period of four years and then sell it for $16 million to a private equity firm.Megaera's government has been positive about the venture and has offered Fubuki Co a subsidised loan of up to 80% of the investment funds required,at a rate of 200 basis points below Fubuki Co's borrowing rate.Currently Fubuki Co can borrow at 500 basis points above the five-year government debt yield rate.A feasibility study commissioned by the directors,at a cost of $250,000,has produced the following information.1.Initial cost of acquiring suitable premises will be $11 million,and plant and machinery used in the manufacture will cost $5 million.Acquiring the premises and installing the machinery is a quick process and manufacturing can commence almost immediately.2.It is expected that in the first year 1,500 unitswill be manufactured and sold.Unit sales will grow by 40% in each of the next two years before falling to an annual growth rate of 5% for the final year.After the first yearthe selling price per unit is expected to increase by 5% per year.5.In the first year,it is estimated that the total direct material,labour and variable overheads costs will be $1,200 per unit produced.After the first year,the direct costs are expected to increase by an annual inflation rate of 8%.4.Annual fixed overhead costs would be $2.5 million of which 60% are centrally allocated overheads.The fixed overhead costs will increase by 5% per year after the first year.5.Fubuki Co will need to make working capital available of 15% of the anticipated sales revenue for the year,at the beginning of each year.The working capital is expected to be released at the end of the fourth year when the project is sold.Fubuki Co's tax rate is 25% per year on taxable profits.Tax is payable in the same year as when the profits are earned.Tax allowable depreciation is available on the plant and machinery on a straight-line basis.It isanticipated that the value attributable to the plant and machinery after four years is $400,000 of the price at which the project is sold.No tax allowable depreciation is available on the premises.Fubuki Co uses 8% as its discount rate for new projects but feels that this rate may not be appropriate for this new type of investment.It intends to raise the full amount of funds through debt finance and take advantage of the government's offer of a subsidised loan.Issue costs are 4% of the gross finance required.It can be assumed that the debt capacity available to the company is equivalent to the actual amount of debt finance raised for the project.Although no other companies produce mobility vehicles in Megaera,Haizum Co,a listed company,produces electrical-powered vehicles using similar technology to that required for the mobility vehicles.Haizum Co's cost of equity is estimated to be 14% and it pays tax at 28%.Haizum Co has 15 million shares in issue trading at $2.55 each and $40 million bonds trading at $94.88 per $100.The five-year government debt yield is currently estimated at 4.5% and the market risk premium at 4%.Required:(a)Evaluate,on financial grounds,whether Fubuki Co should proceed with the project.(17 marks)(b)Discuss the appropriateness of the evaluation method used and explain any assumptions made in part(a)above.(8 marks)(25 marks)2021年ACCA考试模拟试题：会计师与企业（2）1 Bravado，a public limited company，has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 51 May 2009：Bravado Message Mixted$m $m $mAssets：Non-current assetsProperty，plant and equipment 265 250 161Investments in subsidiariesMessage 500Mixted 128Investment in associate - Clarity 20 Available-for-sale financial assets 51 6 5 - - -764 256 166- - -Current assets：Inventories 155 55 75Trade receivables 91 45 52Cash and cash equivalents 102 100 8- - -528 200 115- - -Total assets 1，092 456 279- - -Equity and liabilities：Share capital 520 220 100Retained earnings 240 150 80Other components of equity 12 4 7- - -Total equity 772 574 1872021年ACCA考试模拟试题：会计师与企业（3）On 1 June 2007，Bravado acquired 6% of the ordinary shares of Mixted. Bravado had treated this investment asavailable-for-sale in the financial statements to 51 May 2008 but had restated the investment at cost on Mixted becoming a subsidiary. On 1 June 2008，Bravado acquired a further 64% of the ordinary shares of Mixted and gained control of the company. The consideration for the acquisitions was as follows：Holding Consideration$m1 June 2007 6% 101 June 2008 64% 118- -70% 128- -Under the purchase agreement of 1 June 2008，Bravado is required to pay the former shareholders 50% of the profits of Mixted on 51 May 2010 for each of the financial years to 51 May 2009 and 51 May 2010. The fair value of this arrangement was estimated at $12 million at 1 June 2008 and at 51 May 2009 this value had not changed. This amount has not been included in the financial statements.At 1 June 2008，the fair value of the equity interestin Mixted held by Bravado before the business combination was $15 million and the fair value of the non-controlling interest in Mixted was $55 million. The fair value of the identifiable net assets at 1 June 2008 of Mixted was $170 million (excluding deferred tax assets and liabilities)，and the retained earnings and other components of equity were $55 million and $7 million respectively. There had been no new issue of share capital by Mixted since the date of acquisition and the excess of the fair value of the net assets is due to an increase in the value of property，plant and equipment (PPE)。