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  • 2022特许公认会计师考试试题及答案(2H)

    18 How should interest charged on partners’ drawings appear in partnership financial statements?C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the o
  • 财会2022ACCA/CAT证书模拟系统81

    25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade
  • ACCA/CAT证书试题答案+解析(03.23)

    13 Which of the following correctly describes the imprest system for operating petty cash?Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:A All expe
  • 财会2022ACCA易错易混每日一练(03月23日)

    Which of the following statements relating to internal and external auditors is correct?8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a part
  • 2022特许公认会计师冲刺密卷答案公布(03.16)

    In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added t
  • ACCA/CAT2022考试试题及答案(5G)

    19 What is the company’s return on shareholders’ equity?Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.18
  • 2022财会国际会计终极模考试题74

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority18 How should interest charged on partners’ drawings appear in partnership financial st
  • ACCA证书2022易错每日一练(03月16日)

    14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.The following statements have been made about life cycle costing:Faithful representation is
  • CAT2022冲刺密卷案例分析题解析(03.14)

    25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?19 What is the company’s return on shareholders’ equity?$240,000# $80,000 $180,000 $140,000
  • 国际会计2022每日一练精选(03月14日)

    19 What is the company’s return on shareholders’ equity?Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher a
  • 2022CAT模拟在线题库72

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority18 How should interest charged on partners’ drawings appear in partnership financial st
  • 2022财会CAT历年考试试题集锦(3G)

    13 Which of the following correctly describes the imprest system for operating petty cash?15 Which of the following statements about intangible assets are correct?Mr Li, a photographer, had his photos
  • 2022CAT终极模考试题62

    Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:10 What would the company’s profit become after the correction of the above errors?18 Which of the f
  • 2022ACCA/CAT证书试题案例分析题答案(03.04)

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they adm
  • 2022国际注册会计师考试试题(3F)

    The following statements have been made about life cycle costing:In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.18 How should interest charged on pa
  • ACCA/CAT证书2022职称晋升每日一练(03月04日)

    25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?10 What would the company’s profit become after the correction of the above errors?18 Which
  • 2022财会CAT考试考试试题试卷(6E)

    19 What is the company’s return on shareholders’ equity?Is the following statement true or false?A company predicted that the learning rate for production of a new product would be 80%. The actual lea
  • CAT2022模拟练习题55

    Which of the following statements relating to internal and external auditors is correct?In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.17 A business
  • 财会2022ACCA/CAT证书智能每日一练(02月25日)

    C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following state
  • 2022财会特许公认会计师试题答案(02.25)

    14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.Faithful representation is a fundamental characteristic of useful information within the IA
  • 2022ACCA证书智能每日一练(02月22日)

    18 How should interest charged on partners’ drawings appear in partnership financial statements?14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to
  • 2022国际会计师试题解释(02.22)

    19 What is the company’s return on shareholders’ equity?The following information is available for a manufacturing company which produces multiple products:15/40 = 37·5% 20/100 = 20% 15/100 = 15%# 20/
  • 2022财会国际会计师模拟冲刺试卷52

    13 Which of the following correctly describes the imprest system for operating petty cash?A company predicted that the learning rate for production of a new product would be 80%. The actual learning r
  • 特许公认会计师2022历年考试试题试卷(3E)

    A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:The following statements
  • 2022财会ACCA/CAT证书全套模拟试题51

    25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?C Co uses material B, which has a current market price of $0·80 per kg. In a linear program
  • ACCA2022人机对话每日一练(02月21日)

    25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism jou
  • 财会2022国际注册会计师考试试题及答案(2E)

    18 How should interest charged on partners’ drawings appear in partnership financial statements?A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax
  • 2022ACCA/CAT证书试题案例分析题答案(02.21)

    24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they adm
  • 2022财会特许公认会计师历年考试试题试卷(8D)

    18 Which of the following statements about accounting ratios and their interpretation are correct?18 How should interest charged on partners’ drawings appear in partnership financial statements?25 Wha
  • 财会2022ACCA/CAT证书终极模拟试卷47

    10 What would the company’s profit become after the correction of the above errors?A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and ent
  • 2022财会国际会计冲刺密卷答案+解析(02.17)

    18 Which of the following statements about accounting ratios and their interpretation are correct?Faithful representation is a fundamental characteristic of useful information within the IASB’s Concep
  • 2022财会国际会计师考试历年试题(02月17日)

    The following information is available for a manufacturing company which produces multiple products:Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:
  • 财会2022国际注册会计师历年每日一练(02月14日)

    13 Which of the following correctly describes the imprest system for operating petty cash?18 Which of the following statements about accounting ratios and their interpretation are correct?Hindberg is
  • 特许公认会计师2022模拟试题44

    15 Which of the following statements about intangible assets are correct?Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 an
  • CAT2022冲刺密卷解析(02.14)

    The following information is available for a manufacturing company which produces multiple products:19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivab
  • 财会2022ACCA试题试卷(5D)

    In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.Is the following statement true or false?A company predicted that the learning rate for production of
  • 2022国际注册会计师冲刺密卷详细解析(02.07)

    Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.18 Which of the following statements about accounting ratio
  • 财会2022ACCA证书考试试题库(8C)

    25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid val
  • 财会2022国际注册会计师易混易错每日一练(02月07日)

    C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following state
  • 2022财会特许公认会计师免费模拟考试题37

    10 What would the company’s profit become after the correction of the above errors?In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.13 Which of the fo
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