ACCA英国注册会计师考试试题_真题题型_ACCA英国注册会计师习题

Which one of the following would help a company with high gearing to reduce its gearing ratio?

A

Making a rights issue of equity shares

B

Issuing further long-term loan notes

C

Making a bonus issue of shares

D

Paying dividends on its equity shares

A company's gross profit as a percentage of sales increased from 24% in the year ended 31 December 20X1 to 27% in the

year ended 31 December 20X2.

Which of the following events is most likely to have caused the increase?

A

An increase in sales volume

B

A purchase in December 20X1 mistakenly being recorded as happening in January 20X2

C

Overstatement of the closing inventory at 31 December 20X1

D

Understatement of the closing inventory at 31 December 20X1

All the following statements relate to criminal and civil law. Which one of the statements is correct?

A

A criminal case may subsequently give rise to a civil case, but a civil case cannot subsequently give rise to a criminal case.

B

The main purpose of civil law is to compensate the injured party and to punish the injuring party.

C

A custodial sentence can be passed on the defendant in a civil case, providing the defendant is a natural person and not an incorporated body.

D

The main purpose of civil law is to enforce the claimant's rights rather than to punish the defendant.

Which of the following is the prosecutor in a criminal law case?

A

The State

B

The accused

C

The victim

A principal may, in certain circumstances, ratify the acts of the agent which has retrospective effect.

A

True

B

False

Which of the following are circumstances where an agent may enforce a contract?

(a) Where the agent is intended to take personal liability

(b) Where it is usual business practice to allow enforcement

(c) Where the agent acts on their own behalf even if they purport to act for a principal

A

(a), (b)

B

(b), (c)

C

(a), (c)

D

(a), (b) and (c)

A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm's accounts?

A

Selling expense

B

Direct expense

C

Production overhead

D

Administrative overhead

Which of the following would be classed as indirect labour?

A

Assembly workers in a company manufacturing televisions

B

A stores assistant in a factory store

C

Plasterers in a construction company

D

A consultant in a firm of management consultants

Which of the following is not an aim of internal controls?

A

To enable the organisation to respond appropriately to business, operational and financial risks

B

To eliminate the possibility of impacts from poor judgement and human error

C

To help ensure the quality of internal and external reporting

D

To help ensure compliance with applicable laws and regulations

Some controls are provided automatically by the system and cannot be by-passed, ignored oroverridden: for example, having

to input a password to enter a computer system. These are classified as controls.Which term correctly completes this

statement?

A

Detect

B

Mandated

C

Non-discretionary

D

Administrative

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