登錄高頓網(wǎng)校

資料修改成功

失敗提示失敗提示

合作賬號登錄

QQ登錄

微博登錄

微信登錄

掃描二維碼打開公眾號

掃描二維碼下載App

公眾號

下載app

回到頂部

高頓教育/ACCA/考試試題/每日一練/

文章詳情; 報考指南
精彩推薦

2015年ACCA考試每日一練（4月09日）

高頓網(wǎng)校2015-04-09 16:07Lily
關注公眾號
快掃碼關注
公眾號吧
分享
點擊下載高頓網(wǎng)校APP體驗更佳

　　高頓網(wǎng)校搜集整理了ACCA考試歷年真題匯總，來幫助想要ACCA考試的考生，預祝大家取得優(yōu)異成績！進入題庫》

　　The macro-economic environment

　　The sum of the balance of payments account must be （）。

　　A.A positive amount

　　B.Zero

　　C.A negative amount

　　【Answer】B

　　【Rationale】The sum of the balance of payments accounts must always be zero,for the same reason that a statement of financial position must always balance.

　　小編寄語：日日行，不怕千萬里，時時做，不怕千萬事。

ACCA網(wǎng)絡課程	課程專業(yè)名稱	講師	試聽
85%的人正在學習該課程	ACCA 全維度網(wǎng)課體驗課程實景課堂與獨立錄制覆蓋所有知識點，根據(jù)學習計劃推進學習進度	高頓名師
70%的人正在學習該課程	ACCA網(wǎng)課全科卡（8.2折）為零基礎剛開始學習ACCA的學員特別定制	高頓名師

　　ACCA考試免費題庫【手機題庫下載】| 在線直播

　　ACCA高清網(wǎng)課免費體驗 ACCA名師精品班免費試聽

　　精彩推薦：

ACCA到底是什么意思？

ACCA特許公認會計師職業(yè)發(fā)展與分析

2015年6月ACCA考試常見問題解析

2015年6月ACCA備考輔導專題　　2014年ACCA考試真題和答案匯總

關注公眾號
快掃碼關注
公眾號吧; 贊183

上一篇：2015年ACCA考試每日一練（4月7日）
下一篇：ACCA考試《F3財務會計》講義輔導匯總

版權聲明：

1、凡本網(wǎng)站注明“來源高頓教育”或“來源高頓網(wǎng)?！被颉皝碓锤哳D”，的所有作品，均為本網(wǎng)站合法擁有版權的作品，未經(jīng)本網(wǎng)站授權，任何媒體、網(wǎng)站、個人不得轉載、鏈接、轉帖或以其他方式使用。
2、經(jīng)本網(wǎng)站合法授權的，應在授權范圍內使用，且使用時必須注明“來源高頓網(wǎng)?！被颉皝碓锤哳D”，并不得對作品中出現(xiàn)的“高頓”字樣進行刪減、替換等。違反上述聲明者，本網(wǎng)站將依法追究其法律責任。
3、本網(wǎng)站的部分資料轉載自互聯(lián)網(wǎng)，均盡力標明作者和出處。本網(wǎng)站轉載的目的在于傳遞更多信息，并不意味著贊同其觀點或證實其描述，本網(wǎng)站不對其真實性負責。
4、如您認為本網(wǎng)站刊載作品涉及版權等問題，請與本網(wǎng)站聯(lián)系(郵箱fawu@gaodun.com，電話：021-31587497)，本網(wǎng)站核實確認后會盡快予以處理。

精彩推薦相關問題

ACCA考試每日一練：payments account

【單選題】我國對稅收法律關系中納稅義務人的確定,采取的是( )的原則。 A.屬地原則 B.屬人原則 C.屬地兼屬人的原則 D.靈活確定的原則【正確答案】C 【答...
2017-01-16
ACCA考試每日一練綜合集錦

Question 1.You are the auditor of Nenox, a large public limited pharmaceuticals manufacturer. The audit is complex and high profile and it is particularly important that non-sampling risk is minimised....
2016-11-08
ACCA考試F1基礎測試題集錦

Question 1.Who should set directors reward and incentive packages, according to corporate governance provisions? A. The nomination committee B. A remuneration committee made up of independent non-execu...
2017-01-10
ACCA考試F2基礎習題：Acconting for materials

What is the economic batch quantity used to establish? Optimal _________ A. cumulative production quantity B. inventory level for production C. recorder level D. reorder quantity The correct answer is:...
2016-11-10
2016年ACCA F2每日一練：Cost *

Question ：What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff? A. A mixed cost B. A step cost C. A variable cost D. A fixed cost Th...
2016-03-15
2016年ACCA F2必做題：Cost classification

Question ：Which of the following describes a cost centre? A. A segment of the organisation for which budgets are prepared B. An amount of expenditure attributable to a particular activity C. A functi...
2016-03-15
ACCA考試F2基礎精練題：Sources of data

Question ：A company wishes to carry out a national survey of adults reading habits. To reduce travelling costs, the country was divided into constituencies. A sample of 50 constituencies was selected...
2016-11-14
2016ACCA F2每日一練：Accounting for management

Which of the following statements is/are correct? 1. A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs ...
2016-03-15
ACCA F3《財務會計》精選練習題

Question： 1.W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 17.5% of sales (17.5% is the ra...
2016-03-15
ACCA F6每日一練：Trading losses and partnerships

Question ：Michael, who has been trading for many years, transferred his business to a company on 31 March 2013. He made a loss of ?10,000 in the twelve months to 31 March 2013. In which three of the ...
2016-03-08

查看更多資訊

查看更多資訊

國際注冊會計師ACCA考試百科

證書星級

距離ACCA考試僅剩
0: 天

ACCA注冊

ACCA考試費用

ACCA考試

ACCA免考

ACCA海外學位

ACCA學習資料

關注公眾號
快掃碼關注
公眾號吧; 贊121

ACCA考試每日一練：economic growth

【多選題】下列屬于中央和地方共享收入的稅種有( )。 A.印花稅 B.關稅 C.增值稅 D.營業(yè)稅【正確答案】ACD 【答案解析】關稅是中央政府的固定收入。高頓網(wǎng)校溫馨提醒為了方便各位學員能更加系統(tǒng)地掌握考試大綱的重點知識，幫助大家充分備考，體驗實戰(zhàn)，高頓網(wǎng)校開通了全免費的 ACCA題庫（包括精題.........
2016-09-10
ACCA考試每日一練：unemployment arises

【多選題】下列各項中，屬于稅收法律關系權利主體的有( )。 A.國家稅務局 B.海關 C.財政機關 D.人民政府【正確答案】ABC 【答案解析】在我國稅收法律關系中，權利主體一方是代表國家行使征稅職責的國家稅務機關，包括國家各級稅務機關、海關和財政機關。另一方是履行納稅義務的人，包括法人、自然.........
2016-10-10
ACCA考試每日一練：Low interest rates

【多選題】下列各項中，表述不正確的有( )。 A.稅目是各個稅種的所規(guī)定的具體征稅項目 B.稅率是衡量稅負輕重的重要標志 C.所得稅在流通環(huán)節(jié)納稅 D.征稅對象就是稅收法律關系中征納雙方權利義務所指的物品【正確答案】CD 【答案解析】所得稅在分配環(huán)節(jié)納稅;征稅對象就是稅收法律關系中征納雙方權利.........
2016-11-10
ACCA考試每日一練：High interest rates

【單選題】下列有關稅法概念的說法正確的是( )。 A.稅法是國家制定的用來調整納稅人之間權利與義務關系的法律規(guī)范的總稱 B.制定稅法的目的是為了保障國家利益和納稅人的合法權益 C.稅法的特征是強制性、無償性和固定性 D.稅法是國家憑借其權力，利用稅收工具參與社會產(chǎn)品和國民收入分配的法律規(guī)范.........
2016-11-10
ACCA考試每日一練：payments account

【單選題】我國對稅收法律關系中納稅義務人的確定,采取的是( )的原則。 A.屬地原則 B.屬人原則 C.屬地兼屬人的原則 D.靈活確定的原則【正確答案】C 【答案解析】主權國家有權根據(jù)本國的意志按照屬地原則或屬人原則來確定自己的稅收管轄權。在這種情況下，一國對本國居民的境內所得、境外所得，以.........
2017-01-16

2016年ACCA F6基礎測試：Administration

Question ：Wayne is a sole trader. Until what date must he retain his self assessment records for the 2012/13 tax year? A. Until 5 April 2014 B. Until 31 January 2019 C. Until 5 April 2018 D. Until 31 January 2015 The correct answer is: D Individuals must usually retain their records for 1 year from the submission deadline. However, where the individual is a sole trader, partner or has a supplemen.........
2016-03-08
2016ACCA F6必會自測題：VAT

Question ：Nevilles VAT period ends on 31 August. He submits his return online and pays VAT electronically. By what date is he required to submit a VAT return? A. 10 October. B. 7 October. C. 30 September. D. 14 September. The correct answer is: 7 October. When submitted online (with electronic payment of VAT) the submission date is extended by 7 days from 30 September to 7 October. 高頓網(wǎng)校溫馨.........
2016-03-08
ACCA考試F7階段測試題：Statement of cash flows

Question ：Which of the following items are included in the statement of cash flows under the heading cash flows from investing activities? A. Repayment of borrowings. B. Equity dividends paid. C. Non-equity dividends paid. D. Interest received. E. Dividends received. The correct answers are: DE Dividends are included either as operating activities or cash flows from financing activities. 高頓網(wǎng)校.........
2016-03-07
2016年ACCA F7自測題：public sector entities

Question ：Which of the following is an advantage of current cost accounting (CCA)? A. It uses objective calculations to arrive at a deprival value for assets. B. It provides a useful guide for management in deciding whether to hold or sell assets. C. It is easy to calculate and understand. D. It produces a reliable value for total assets. The correct answer is: B An advantage of CCA is that it pr.........
2016-03-07
2016ACCA F7階段測試：Alternative models

Question ：Which of these would be realistic performance measures to apply to a charity? A. Budgetary variance analysis. B. Number of contributors against previous year. C. Investment appraisal. D. Results measured against Key Performance Indicators. The correct answers are: Budgetary variance analysis Results measured against Key Performance Indicators Number of contributors against previous year.........
2016-03-07
2016年ACCA考試F4精選練習題

Question： 1.Directors will not be required to account to the company for profits received in their position as directors in which of the following circumstances? (i) Where it can be shown that the company has lost nothing (ii) Where the company in general meeting resolves that the profits need not be accounted for A. Neither (I) nor (ii). B. (ii) only. C. (i) only. D. Both (I) and (ii). 2.Which o.........
2016-03-07
ACCA考試F3會計基礎練習：Consolidated financial statements

Question ：Which of the following statements relating to parent companies and subsidiaries are correct? A. A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances. B. Goodwill on consolidation will appear as an item in the parent companys individual statement of financial position. C. Consolidated financial statements igno.........
2016-03-04
2016ACCA F3會計測試題：Incomplete records

Question ：Which of the following calculations could produce an acceptable figure for a traders net profit for a period if no accounting records had been kept? A. Closing net assets plus drawings minus capital introduced minus opening net assets B. Closing net assets minus drawings plus capital introduced minus opening net assets C. Closing net assets minus drawings minus capital introduced minus .........
2016-03-04
2016ACCA F3階段測試題：Statements of cash flows

Question ：In preparing a companys statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from financing activities? Proceeds of sale of premises Dividends received Bonus issue of shares A. 1 only B. 2 only C. 3 only D. None of them The corrrect answer is: None of them. 1 - Proceeds from sale of premises appears under inv.........
2016-03-04
ACCA F3精選練習題：Events after the reporting period

Question ：Which of the following events between the reporting date and the date the financial statements are authorised for issue must be adjusted in the financial statements? Declaration of equity dividends. Decline in market value of investments. The announcement of changes in tax rates. The announcement of a major restructuring. A. 1 only B. 2 and 4 C. 3 only D. None of them The correct answer.........
2016-03-04

高頓服務

距考試時間
0: 天

最近直播

熱門標簽