快速查题-ACCA英国注册会计师试题

 A private company with a sole director is not legally required to have a company secretary, but if it does, the sole director cannot also be the company secretary. 

 Which of the following is not a recognised qualification that allows an individual to act as a company secretary? 

Different management accounting techniques can be used to account for environmental costs. 

One of these techniques involves analysing costs under three distinct categories: material, system, and delivery and disposal. 

What is this technique known as? 

 Which of the following are advantages of using Activity Based Costing for Environmental Management Accounting? 

 (i) Higher environmental costs can be reflected in higher prices.

 (ii) cost savings achieved through environmental policies can be measured. 

(iii) it is simple to determine the environmental costs and cost drivers.

 (iv) It considers all environmental effects of the company’s actions. 

 A company makes and sells product X and product Y. Twice as many units of product Y are made and sold as that of product X. Each unit of product X makes a contribution of $10 and each unit of product Y makes a contribution of $4. Fixed costs are $90,000. 

What is the total number of units which must be made and sold to make a profit of $45,000? 

 Betis Limited is considering changing the way it is structured by asking its employed staff to become freelance.  Employees are currently paid a fixed salary of $240,000 per annum, but would instead be paid $200 per working day.  On a typical working day, staff can produce 40 units. Other fixed costs are $400,000 pa.  

The selling price of a unit is $60 and material costs are $20 per unit. 

What will be the effect of the change on the breakeven point of the business and the level of operating risk? 

Before a private company can hold a general meeting on short notice, members holding a certain percentage of the company's shares must agree. Which one of the following percentages is correct? 

A plc must hold its AGM within six months of its year end. 

 A members' voluntary winding up is where the members decide to dissolve a healthy company. 

There are various grounds for the compulsory winding-up of a company. In which of the following situations will a court order the winding-up of a company on the 'just and equitable' ground?