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1 Flavours Fine Foods is a leading producer for the food industry, supplying many of Europe’s leading restaurants.
财会类考试>ACCA/CAT
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24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:
财会类考试>ACCA/CAT
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23 The capital structure of a company at 30 June 2005 is as follows:
财会类考试>ACCA/CAT
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22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?
财会类考试>ACCA/CAT
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20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.
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19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
财会类考试>ACCA/CAT
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18 Which of the following statements about accounting ratios and their interpretation are correct?
财会类考试>ACCA/CAT
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17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash received from tenants
财会类考试>ACCA/CAT
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16 Which of the following events between the balance sheet date and the date the financial statements are
财会类考试>ACCA/CAT
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15 Which of the following statements about intangible assets are correct?
财会类考试>ACCA/CAT
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14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.
财会类考试>ACCA/CAT
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13 Which of the following correctly describes the imprest system for operating petty cash?
财会类考试>ACCA/CAT
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12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,000 for
财会类考试>ACCA/CAT
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11 The following information is available for Orset, a sole trader who does not keep full accounting records:
财会类考试>ACCA/CAT
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10 Which of the following factors would cause a company’s gearing ratio to fall?
财会类考试>ACCA/CAT
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5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected
财会类考试>ACCA/CAT
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(c) Discuss the reasons why the net present value investment appraisal method is preferred to other investment
财会类考试>ACCA/CAT
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(b) Calculate the internal rate of return of the proposed investment and comment on your findings. (5 marks)
财会类考试>ACCA/CAT
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(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers to
财会类考试>ACCA/CAT
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(b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the value
财会类考试>ACCA/CAT
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(b) Discuss how the operating statement you have produced can assist managers in:
财会类考试>ACCA/CAT
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(c) Discuss the difficulties that may be experienced by a small company which is seeking to obtain additional
财会类考试>ACCA/CAT
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(b) Explain the meaning of the term ‘Efficient Market Hypothesis’ and discuss the implications for a company if
财会类考试>ACCA/CAT
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2 (a) Discuss the nature of the financial objectives that may be set in a not-for-profit organisation such as a charity
财会类考试>ACCA/CAT
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(d) Calculate the ex dividend share price predicted by the dividend growth model and discuss the company’s
财会类考试>ACCA/CAT