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【單選題】我國對稅收法律關(guān)系中納稅義務(wù)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
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
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...
2017-01-10What 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
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...
2016-03-15Question ：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...
2016-03-15Question ：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...
2016-11-14Which 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 ...
2016-03-15Question： 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...
2016-03-15Question ：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
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-executive directors C. A remuneration committee made up of a balance of executive and non-executive directors D. The board of directors 2.The following, with one exception, are areas in which an integrate.........
2017-01-10What 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: A The economic batch quantity is used to establish the cumulative production quantity. 高頓網(wǎng)校溫馨提醒 為了方便各位學(xué)員能更加系統(tǒng)地掌握考試大綱的重點知識，幫助大家.........
2016-11-10Question ：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 function or location for which costs are ascertained D. A unit of output or service for which costs are ascertained The correct answer is: C A function or location for which costs are ascertained. A cost ce.........
2016-03-15Question ：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 at random. With each of these constituencies, 5 polling districts were selected, again using random techniques. Interviewers will visit a random selection of 30 people on the electoral register of ea.........
2016-11-14Which 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 that are easily assimilated by management. 2. An objective is a course of action that an organisation might pursue in order to achieve its strategy. 3. Information is data that has been processed int.........
2016-03-15Question ：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.........
2016-03-08Question ：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.........
2016-03-08Question ：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.........
2016-03-07Question ：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.........
2016-03-07Question ：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.........
2016-03-07Question： 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.........
2016-03-07Question ：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.........
2016-03-04Question ：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 .........
2016-03-04Question ：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.........
2016-03-04Question ：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
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