ACCA考试公司法与商法(基础阶段)历年真题精选及详细解析1110-50

合集下载

accaf1考试真题及答案解析

ACCA F1考试真题及答案解析

ACCA（Association of Chartered Certified Accountants）是全球最大的会计师协会之一，其资格认证考试被全球广泛认可。F1是ACCA专业资格中的第一门课程，也是全球近百万学员的入门课程。那么，让我们来看一下一道ACCA F1考试真题及其答案解析。

真题：（以下是一道ACCA F1真题）

Question 1:

XYZ公司是一个制造业企业，正在考虑引进新的制造设备来提高生产效率。分析师通过研究发现，按照目前的市场需求，这项投资预计将为该公司每年带来额外利润100,000美元，而新设备的购买价格为300,000美元。分析师还预计，这台新设备的使用寿命为5年，并且整体投资的资本回收期为3年。XYZ公司的资本成本为10%。

请回答以下问题：

1. 计算并解释投资回报率（ROI）。

2. XYZ公司应该做出什么决策？为什么？

答案解析：

1. 投资回报率（ROI）的计算公式为：

ROI = （项目收益 - 项目成本）/ 项目成本× 100%

在该问题中，项目收益为100,000美元，项目成本为300,000美元。代入公式计算得到：

ROI = （100,000 - 300,000）/ 300,000 × 100%

= -66.67%

解析：投资回报率（ROI）为负数，表示该投资预计无法实现回报。这意味着该投资计划对XYZ公司来说可能是一项高风险的决策。

2. XYZ公司应该认真考虑这个投资计划并权衡风险和回报。尽管该投资计划的投资回报率为负数，但考虑到每年额外利润100,000美元，XYZ公司可能仍然希望提高生产效率和市场竞争力。此外，新设备的使用寿命为5年，并且整体投资的资本回收期为3年，这也是XYZ

ACCA考试会计师与企业(基础阶段)历年真题精选及详细解析1110-68

ACCA考试会计师与企业（基础阶段）历年真题精选及详细解析1110-68

1. Which one of the following assets may be classified as a non-current asset in the financial statements of a business?

A A tax refund due next year

B A motor vehicle held for resale

C A computer used in the office

D Cleaning products used to clean the office floors

答案：C

2. How is the total of the purchases day book posted to the nominal ledger?

A Debit purchases, Credit cash

B Debit payables control, Credit purchases

C Debit cash, Credit purchases

D Debit purchases, Credit payables control

答案：D

3. Which one of the following statements about an imprest system of petty cash is correct?

A An imprest system for petty cash controls small cash expenditures because a fixed amount is paid into petty cash at the beginning of each period.

ACCA考试财务会计(基础阶段)历年真题精选及详细解析1110-42

ACCA考试财务会计（基础阶段）历年真题精选及详细解析1110-42

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

1 Which of the following involves an offer which may only be accepted by performing an action?

A、A collateral contract

B、A unilateral contract

C、A bilateral contract

2 An agency relationship which is made retrospectively is referred to by which of the following terms?

A、Agency by estoppel

B、Agency by ratification

C、Agency by necessity

3 In contract law, the ‘market price rule’ arises in relation to which of the following?

A、Offer

B 、Consideration

C、Remoteness

D、Mitigation

4 In relation to a debenture, which of the following is NOT true?

ACCA《公司法与商法》练习试题

2015年ACCA《公司法与商法》练习试题

Question:

In relation to company law:

(a)explain the meaning of，and procedures involved in，voluntary liquidation; and

(b)explain and distinguish between;

(i)a members' voluntary liquidation;

(ii)a creditors' voluntary liquidation.

Answer:

(a)This question requires candidates to explain the meaning and procedures involved in the course of a voluntary liquidation in company law. One of the many consequences of incorporation is that a registered company becomes a legal entity in its own right having existence apart from its member shareholders. One of the attributes of this legal personality is that the company has not only separate，but also perpetual，existence，in that it continues irrespective of changes in its membership. Indeed，the company can continue to exist where it has no members at all. Winding up， or liquidation， is the process whereby the life of the company is brought to an end and its assets realised and distributed to its members and/or creditors. The rules governing winding up are detailed in the provisions of the Insolvency Act (IA) 1986 and the exact nature of the procedure depends on the type of winding up involved and depends upon the solvency of the company at the time when liquidation commences. Winding up can be conducted on a voluntary basis， in which case the members of the company themselves determine that the time has come for it to come to an end， or alternatively， the court

ACCA考试管理会计(基础阶段)历年真题精选及详细解析1111-15

ACCA考试管理会计（基础阶段）历年真题精选及详细解析1111-15

Question：Which of the following are not common forms of off statement of financial position finance regulated by specific IAS/IFRS?

A. Leasing.

B. Factoring of debts.

C. Sale and leaseback agreements.

D. Special purpose entity subsidiaries.

The correct answer is: Factoring of debts.

ACCA考试公司法与商法历年真题及详细解析1110-50

ACCA考试公司法与商法（基础阶段）历年真题

及详细解析1110-50

A ACCA 考试公司法与商法（基础阶段）

历年真题精选及详细解析1 11 1 10- - 50

1 Which of the following involves a summary dismissal in relation to a contract of employment?

A、Both parties agree to end the contract immediately without notice

B、The employee breaks the contract without notice

C、The employer terminates the contract without notice

2 What qualification is the pany secretary of a private limited pany required to have?

A、An appropriate legal qualification

B、An appropriate professional qualification such as ACCA

C、No qualification

3 Statutory redundancy payment is calculated on the basis of which of the following?

A、Length of service and pay only

ACCA考试F7考试历年真题精选及详细解析1109-55

ACCA考试F7考试历年真题精选及详细解析

1109-55

1. Which of the following is NOT a purpose of the IASB’s Conceptual Framework?

A To assist the IAS

B in the preparation and review of IFRS

B To assist auditors in forming an opinion on whether financial statements comply with IFRS

C To assist in determining the treatment of items not covered by an existing IFRS

D To be authoritative where a specific IFRS conflicts with the Conceptual Framework

答案：B

2. An associate is an entity in which an investor has significant influence over the investee. Which of the following indicate(s)

ACCA考试F7考试历年真题精选及详细解析1109-63

ACCA考试F7考试历年真题精选及详细解析

1109-63

Question：Which of the following best describes the nature of an audit strategy?

A. It is a detailed specification of auditing procedures to be performed.

B. It is the auditor's plan for meeting the ISAs pertaining to study andevaluation of accounting and internal control systems.

C. It represents the auditor's plan for meeting quality control standards.

D. It sets the scope, timing and direction of the audit, and guides the development of the more detailed audit plan.

The correct answer is: It sets the scope, timing and direction of the audit, and guides the development of the more detailed audit plan.

ACCA《公司法与商法》真题及答案

2015年ACCA《公司法与商法》真题及答案

Question:

(a) In relation to the English legal system, explain the meaning of:

(i) criminal law;

(ii) civil law.

(b) Explain the hierarchy of courts dealing with criminal law.

Answer:

(a) (i) Criminal law relates to conduct which the State considers with disapproval and which it seeks to control. Criminal law involves the enforcement of particular forms of behaviour, and the State, as the representative of society, acts positively to ensure compliance. Thus, criminal cases are brought by the State in the name of the Crown and cases are reported in the form of Regina v … (Regina is simply Latin for ‘queen’ and case references are usually abbreviated to R v ...). In criminal law the prosecutor prosecutes a defendant (or ‘the accused’) and is required to prove that the defendant is guilty beyond reasonable doubt. The Companies Act (CA) 006 sets out many potential criminal offences, which may be committed by either the company itself, or its officers or other individuals. An example of this which may be cited is s.993, which relates to the criminal offence of fraudulent trading and applies to any person, not just directors or members, who is knowingly a party to the carrying on of a business with the intent to defraud creditors. The potential penalty on conviction is imprisonment for a maximum period of 10 years, or a fine or both.

ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1110-12

ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1110-12

1. Michael has been asked to prepare a presentation for the company directors on good corporate governance. Which one of the following is he likely to exclude from his presentation?

A Risk management

B Internal controls

C Maximising shareholder wealth

D Accountability to stakeholders

答案：C

2. Corporate governance is essentially of what significance?

A Control system

B Strategic importance

C Risk management

答案：B

3. Which of the following is a feature of poor corporate governance?

A Domination of the board by a single individual

B Critical questioning of senior managers by external auditors

C Supervision of staff in key roles

ACCA考试P1历年真题精选及详细解析1109-72

ACCA考试P1历年真题精选及详细解析

1109-72

Question：Under the Sarbanes-Oxley requirements, boards will not be able to conclude that controls are effective if there are material weaknesses in controls, severe deficiencies that result in _________ that material misstatements won't be prevented or detected?

What words should be where the gap is?

A. A strong probability

B. Absolute certainty

C. A reasonable probability

D. An expectation beyond reasonable doubt

E. A more than remote likelihood

The correct answer is:A more than remote likelihood.

ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1110-21

ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1110-21

1. Suppose that, in a certain advanced industrialised country, the government has applied price controls over rents of both public and private rented accommodation for a number of years, and a serious problem of widespread homelessness has built up. Just recently, the rent price controls have been eased. Which of the following consequences should now occur?

1 An increase in homelessness

2 In the longer term, an increase in new building work

3 The provision of more rented accommodation

4 Fewer owner-occupied dwellings

A Consequences 1 and 2

B Consequences 2 and 3

ACCA考试P4历年真题精选及详细解析1109-76

ACCA考试P4历年真题精选及详细解析

1109-76

Question：ST Inc makes a bid to acquire all the share capital of WV Inc, paying for the acquisition by means of a share exchange. The shares of ST Inc are currently trading on a P/E of 12.5 and the shares of WV Inc are trading on a P/E ratio of 15. No savings or increase in combined sales are expected as a result of the takeover.

Given no change in the annual profits after tax of either company, what will happen to the earnings per share of the combined ST group after the takeover?

A. EPS will remain the same.

B. EPS will go down.

C. It is impossible to assess, without figures for earnings and numbers of shares.

D. EPS will go up.

ACCA考试公司法与商法(基础阶段)历年真题精选及详细解析1110-49

ACCA考试公司法与商法（基础阶段）历年真题精选及详细解析1110-49

1 Which of the following is an English court NORMALLY bound to follow?

A、An obiter statement of a higher court

B、A ratio of a lower court

C、A ratio of a court at the same level

D、An obiter statement of the Supreme Court

2 Which of the following courts hear appeals from the magistrates’ court?

(1) County court

(2) Crown Court

ACCA考试F4公司法与商法P真题2011年12月_真题(含答案与解析)-交互

ACCA考试F4公司法与商法（Pakistan）真题2011年12月

(总分100, 做题时间180分钟)

ALL TEN questions **pulsory and MUST be attempted

Under the Constitution of Pakistan, 1973, explain the process of legislation through Ordinances. (10 marks)

SSS_TEXT_QUSTI

该题您未回答:х该问题分值: 10

答案:

Under the Companies Ordinance, 1984 and the Code of Corporate Governance:

SSS_TEXT_QUSTI

该题您未回答:х该问题分值: 5

答案:

SSS_TEXT_QUSTI

(b) describe the duties and powers of a company secretary. (5 marks)

该题您未回答:х该问题分值: 5

答案:

Under the Contract Act, 1872, define and state the consequences of: SSS_TEXT_QUSTI

(a) ‘free consent’; (4 marks)

该题您未回答:х该问题分值: 3.XX333

答案:

SSS_TEXT_QUSTI

(b) ‘coercion’; (3 marks)

该题您未回答:х该问题分值: 3.XX333

答案:

2014年12月ACCA《公司法与商法》真题及答案精选

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

1 Which of the following involves an offer which may only be accepted by performing an action?

A、A collateral contract

B、A unilateral contract

C、A bilateral contract

2 An agency relationship which is made retrospectively is referred to by which of the following terms?

A、Agency by estoppel

B、Agency by ratification

C、Agency by necessity

3 In contract law, the ‘market price rule’ arises in relation to which of the following?

A、Offer

B 、Consideration

C、Remoteness

D、Mitigation

4 In relation to a debenture, which of the following is NOT true?