CIMA—C1模拟题及分析(3)
CIMA—C1模拟题及分析(1)
CIMA—C1模拟题及分析（1）1 .Which of the following words DOES NOT describe a main focus of management accounting?A. PlanningB. ControlC. ExternalD. Decision-making2. CIMA defines management accounting as:“The application of the principles of accounting and financial management to create, protect, preserve and increase value for the _________________ of for-profit and not-for profit enterprises in the public and private sectors”.A. AuditorsB. StakeholdersC. OwnersD. Customers3. Which of the following statements are true?1. The main role of the management accountant is to produce financial accounts2. Management accountants always work within the finance function3. Management accountants always work in partnership with business managersA. 1 and 2 onlyB. 2 and 3 onlyC. 1 and 3 onlyD. None of the above4. Which of the following words complete the statement below?____________ accounts are prepared for external stakeholders. Management accounts are prepared for _____________ stakeholders.A. Shadow, InternalB. Financial, InternalC. Financial, ExternalD. Internal, Budget5. Which THREE of the following statements about CIMA are true?A. CIMA was established over 90 years agoB. CIMA members may only work in the UKC. CIMA members and students must comply with the CIMA code of ethicsD. CIMA members work mainly on the production of financial accountsE. CIMA members are not qualified to work as finance directorsF. CIMA members work in all areas of business6. ABC absorbs fixed production overheads in one of its departments on the basis of machine hours. There were 100,000 budgeted machine hours for the forthcoming period. The fixed production overhead absorption rate was £2•50 per machine hour.During the period, the following actual results were recorded:Standard machine hours 110,000Fixed production overheads $300,000Which ONE of the following statements is correct?A. Overhead was $25,000 over-absorbedB. Overhead was $25,000 under-absorbedC. Overhead was $50,000 over-absorbedD. No under- or over-absorption occurred7. The audit fee paid by a manufacturing company would be classified by that company as:A. A production overhead costB. A selling and distribution costC. A research and development costD. An administration cost8 .Cost centres areA. Units of output or service for which costs are ascertained.B. Functions or locations for which costs are ascertained.C. A segment of the organisation for which budgets are prepared.D. Amounts of expenditure attributable to various activities.9. A company uses the repeated distribution method to reapportion service department costs. The use of this method suggestsA. The company’s overhead rates are based on estimates of cost and activity levels, rather than actual amountsB. There are more service departments than production cost centresC. The company wishes to avoid under- or over-absorption of overheads in its production cost centresD. The service departments carry out work for each other10. Which ONE of the following costs would NOT be classified as a production overhead cost ina food processing company?A. The cost of renting the factory buildingB. The salary of the factory managerC. The depreciation of equipment located in the materials storeD. The cost of ingredients11 . An engineering firm operates a job costing system. Production overhead is absorbed at the rate of $8.50 per machine hour. In order to allow for non-production overhead costs and profit, a mark up of 60% of prime cost is added to the production cost when preparing price estimates. The estimated requirements of job number 808 are as follows:Direct materials $10,650Direct labour $3,260Machine hours 140The estimated price notified to the customer for job number 808 will beA. $22,256B. $22,851C. $23,446D. $24,16012. The diagram represents the behaviour of a cost item as the level of output changes. Which ONE of the following situations is described by the graph?A. Discounts are received on additional purchases of material when certain quantities are purchased.B. Employees are paid a guaranteed weekly wage, together with bonuses for higher levels of production.C. A licence is purchased from the government which allows unlimited production.D. Additional space is rented to cope with the need to increase production.13. A hospital’s records show that the cost of carrying out health checks in the last five accounting periods have been as follows:Period Number of patients seen Total cost ($)1 650 17,1252 940 17,8003 1260 18,6504 990 17,9805 1150 18,360Using the high-low method and ignoring inflation, the estimated cost of carrying out health checks on 850 patients in period 6 is:A. $17,515B. $17,570C. $17,625D. $17,68014. Which ONE of the following statements is true?The total variable cost varies with a measure of activity.A variable cost is an unavoidable cost.A variable cost is not relevant for decision-making.A variable cost becomes fixed in the long run.15. The following data have been collected for four cost types; W, X, Y, and Z at two activity levels.Cost type Cost @ 100 units Cost @ 140 unitsW 8,000 10,560X 5,000 5,000Y 6,500 9,100Z 6,700 8,580Where V = variable, SV = semi-variable and F = fixed, assuming linearity, the four cost types W, X, Y and Z are respectively:W X Y ZA. V F SV VB. SV F V SVC. V F V VD. SV F SV SV16. Fixed costs are conventionally deemed to be:A. Constant per unit of outputB. Constant in total when production volume changesC. Outside the control of managementD. Those unaffected by inflation17. Based on the data below, what is the amount of the overhead under-/over-absorbed? Budgeted overheads $493,200 Budgeted machine hours 10,960 Actual machine hours 10,493 Actual overheads $514,157A. $20,957 under-absorbedB. $21,015 over-absorbedC. $21,015 under-absorbedD. $41,972 under-absorbed18. The following details have been extracted from the receivables records of X:Invoices paid in the month after sale 60%Invoices paid in the second month after sale 20%Invoices paid in the third month after sale 15%Bad debts 5%Credit sales for June to August 2011 are budgeted as follows:June $100,000July $150,000August $130,000Customers paying in the month after sale are entitled to deduct a 2% settlement discount. Invoices are issued on the last day of the month.The amount budgeted to be received in September 2011 from credit sales is:A. $115,190B. $116,750C. $121,440D. $123,00019. A flexible budget is;A. A budget which by recognising different cost behaviour patterns is designed to change as the volume of activity changes.B. A budget for a defined period of time which includes planned revenues, expenses, assets, liabilities and cash flow.C. A budget which is prepared for a period of one year which is reviewed monthly, whereby each time actual results are reported, a further forecast period is added and the intermediate period forecasts are updated.D. A budget of semi-variable production costs only.20. The following extract is taken from the overhead budget of X:Budgeted activity 50% 75%Budgeted overhead $100,000 $112,500The overhead budget for an activity level of 80% would beA. $115,000B. $120,000C. $136,000D. $160,000试题答案：1、【答案】 C2、【答案】 B3、【答案】 D4、【答案】 B5、【答案】A,C,F6、【答案】 B7、【答案】 D8、【答案】 B9、【答案】 D10、【答案】 D11、【答案】 D12、【答案】 A13、【答案】 C14、【答案】 A15、【答案】 B16、【答案】 B17、【答案】 D18、【答案】 C19、【答案】 A20、【答案】 A参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
c1理论模拟试题及答案
c1理论模拟试题及答案C1理论模拟试题及答案一、选择题（每题2分，共20分）1. 以下哪项不是C1理论的基本原则？A. 持续改进B. 客户至上C. 利润最大化D. 团队合作答案：C2. C1理论的核心思想是什么？A. 质量第一B. 效率优先C. 创新驱动D. 风险控制答案：C3. 在C1理论中，以下哪项不是关键绩效指标（KPI）？A. 客户满意度B. 员工满意度C. 产品合格率D. 市场份额答案：D4. C1理论强调的是什么类型的管理？A. 等级制管理B. 扁平化管理C. 集权式管理D. 分权式管理答案：B5. 根据C1理论，以下哪项不是有效沟通的要素？A. 明确的目标B. 适当的时机C. 单向信息传递D. 有效的反馈答案：C二、填空题（每空1分，共10分）6. C1理论认为，组织应该通过________来实现持续改进。
答案：持续学习和创新7. C1理论中，客户至上的原则要求企业在决策时始终将________放在首位。
答案：客户需求8. 根据C1理论，团队合作的重要性体现在________和________的共享。
答案：信息；资源9. C1理论提倡的扁平化管理有助于提高组织的________和________。
答案：灵活性；响应速度10. 在C1理论中，有效沟通的要素包括明确的目标、适当的时机、双向信息传递和________。
答案：有效的反馈三、简答题（每题10分，共20分）11. 简述C1理论中持续改进的重要性及其实现方式。
答案：C1理论认为持续改进是组织适应变化、提高竞争力的关键。
实现方式包括鼓励员工提出改进意见、定期进行流程审查、采用新技术和方法等。
12. 描述C1理论中团队合作的优势及其在组织中的应用。
答案：团队合作在C1理论中被视为提高效率、促进创新和增强员工参与感的重要方式。
在组织中，通过跨部门合作、共享资源和信息、集体决策等手段，可以更好地利用团队的力量解决问题和实现目标。
四、论述题（每题15分，共30分）13. 论述C1理论如何帮助企业在竞争激烈的市场环境中保持竞争力。
CIMA—E2模拟题及分析(3)
CIMA—E2模拟题及分析（3）1.TS Consultants has been asked to investigate the issues underlying the underperformance and low staff morale of the Finance Department in YR Hospital.The consultants have access to various sources of information such as the recent staff satisfaction survey which shows that staff morale in the department is low. In addition, statistics from the HR Department reveals that both absenteeism and staff turnover are exceptionally high in the Finance Department. There have also been many complaints from other areas of the hospital about both the management and staff working in the department. However, staff enjoy competitive salaries and other excellent working conditions such as free car parking, a subsidised canteen and access to sports facilities.The consultants have run some focus groups with members of staff working in the department to try to gather more information to help them better understand the causes of underperformance and low staff morale. The findings suggest that there appears to be very much a “them and us” culture between management and staff, with the managers in the department exerting power based on their position and status. Staff say that they are only allowed to undertake the specific activities included in their narrow job descriptions and feel unable to fully contribute as a result of the chain of command in the Finance Department. Staff also say that they are not involved in decisions regarding the department’s activities, and many say they have not had any training.They mentioned that there are very few career progression opportunities because of this. They feel their contributions are not recognised by management and that they never receive feedback on their performance. Staff characterise the leadership and management of the department as task-focused, with tight controls and close supervision.Having undertaken the review, the consultants are preparing the recommendations on how to improve the poor performance and low staff morale.RequiredWith reference to theory, discuss the recommendations TS Consultants could make to help improve performance and staff morale in the Finance Department of YR Hospital.(Total for Question One = 10 marks)2. M is a business that sells custom made computer-based information systems. Each customer order is for a unique system, which will involve experts from many functional areas within M. Each customer expects a high level of individual attention. Some systems take only four to six months to design and produce and cost less than €50,000, whereas other systems cost several million Euros and can take up to three years to complete. Projects are continually being completed and started.A Management Consultant's review of M's organisational effectiveness has concluded that the matrix structure is the most appropriate for M.Required:Identify the characteristics of the organisation that make it appropriate for M to have a matrix structure.(Total for Question Two = 10 marks)3. JB has recently joined the Finance Department of P Company as a trainee management accountant. As part of the Company's induction, she has been offered a mentor. However, since JB has not had any previous experience of mentoring, she is unconvinced of the benefits. She has asked LC, the facilitator of the induction session, to explain what is involved in the process of mentoring and how it might be a benefit to her as a new member of staff.Required:Explain the points that LC should make concerning the process and the benefits of mentoring for new members of staff.(Total for Question Three = 10 marks)4. PRC Company, a retailer of baby clothes and toys, has been in existence for 20 years. Its approach to strategy has tended to be informal and emergent rather than planned. However, the company is facing uncertain times and at a recent Board meeting, one of the directors suggested that the company should adopt a more formal approach to how it develops its strategy. He has suggested that the use of strategic management tools and techniques could help and, as a start, has recommended that the company should undertake a corporate appraisal.Required:Explain the purpose of corporate appraisal (SWOT), and what would be involved in PRC Company undertaking a corporate appraisal.(Total for Question Four = 10 marks)(6 marks) (Total for Question Three = 10 marks)试题答案：1、【答案】In making their recommendations TS Consultants could refer to Hertzberg’s theory on motivation. Essentially, the two factor theory proposed by Herzberg suggests that there are hygiene factors which need to be in place in order to reduce staff dissatisfaction. If they are absent this can lead to dissatisfaction and consequently impact on performance. For ex ample, factors surrounding the job context such as pay, working environment, company policy and interpersonal relationships. These factors tend to be extrinsic to the job itself and whilst they are unlikely to motivate staff, if they are not right can cause dissatisfaction and de- motivation. The other set of factors are those, which if present, can motivate individuals to superior effort and performance. They tend to be related to the job itself, in other words are intrinsic factors and are referred to as motivators or growth factors.Applying this theory to the Finance Department based on the Consultants findings, it is apparent that the hygiene factors such as competitive salaries and good physical working conditions are in place. However, there are some hygiene factors that need attention, specifically the nature of supervision. The consultants should recommend that action is needed to address the nature of supervision by management and the poor relationships suggested by the 'them and us' culture, which would involve a shift in the approach to leadership in the department.Another set of recommendations should be made which relate to the potential motivating factors, such as those relating to recognition, challenging work, responsibility and advancement. This could include reviewing job design to determine possibilities for job enlargement and job enrichment. This would involve exploring the design of job roles in the Finance Department to widen the scopeof jobs, providing more interesting and challenging work for staff. The benefit to employees would be the development of new skills and being given greater responsibility through empowerment. This would, however, require the managers to adopt a more participative leadership style, with junior staff given greater responsibility for their own areas of work and encouraged to participate in decision making, but with managers providing constructive feedback.Another recommendation would be to look at how improved prospects for career development could be achieved. This might mean providing opportunities for lateral moves to enable staff to gain new experiences and competencies.A recommendation could be made to introduce some kind of recognition scheme since recognition is an important motivator. This could be achieved, at one level, by simply encouraging managers to thank members of staff for their contribution, acknowledging extra effort and performance. More formal recognition systems could also be considered.TS Consultants should make a recommendation which highlights the training and development needs of managers in the Finance Department. To resolve some of the difficulties, it is likely that the managers will need to adapt their leadership style to a more democratic approach. Reference to the Blake and Mouton managerial grid would help identify the focus on the training needs for the managers. It would seem from the scenario that currently they have the characteristics of authority-compliance management with a high concern for the task, but low concern for people. Leadership training and development should be designed to help the managers to understand the need to balance concern for the task with the concern for people. Development interventions should focus on helping them to develop better working relationships with their teams, perhaps using team building techniques.(Answers could develop with reference to alternative theories on motivation and management/leadership styles).2、【答案】The characteristics of M that are appropriate to it adopting a matrix organisational structure are as follows:•The business of M consists of a series of projects which are custom made, which are complex and require staff from a number of different functional areas;•The projects undertaken by M have different start and end dates, so the organisation is continually reassigning resources from project to project as one ends and another begins;•The projects undertaken by M are complex so the staff benefit from also being assigned to a technical function (such as finance or procurement) where they can share knowledge and experience with colleagues in their functional teams;•The projects undertaken by M are often expensive, so having resources controlled by functional heads should lead to improved utilisation and reduced duplication across the different projects; •The projects undertaken by M are customer facing and customers expect a high level of customer focus. Therefore, the customer will require a single point of contact (the project manager) to deal with customer requests and problems.3、【答案】LC could start by explaining to JB that the purpose of a mentoring system is to provide new employees with a forum to discuss development issues in a relaxed and supportive environment. A mentoringsystem would be useful to JB, as a new member of staff, in helping her socialise into the culture of the organisation and facilitate quicker learning about the way the organisation works. LC could go on to say that the mentoring relationship is not based on authority but, rather, a genuine wish by a mentor to share knowledge, advice and experience with junior members of staff.LC should explain that the mentor would be in a senior position within P Company, and the purpose would be to guide and support JB, as a less experienced employee. LC should also explain that whilst JB’s mentor will hopefully be from the finance function that she has joined, the person acting as mentor would not be her direct line manager. The reason for this is to ensure that the mentor can act as an independent arbiter, and avoid the danger of conflict given the developmental nature of mentoring versus line management. The mentor would normally be a role model, having already achieved a status to which JB might aspire.LC could then explain the different functions of mentoring, for example differentiating between career-enhancing and psychological functions.In terms of career enhancing, a mentor could help JB in her career with P Company through exposure, visibility and sponsorship. Having a mentor could also help JB in expanding her network of contacts and in gaining greater exposure in the organisation.The psychological function of mentoring could help JB enhance her competence and effectiveness in her role. LC could point out that the role of the mentor would be to encourage and assist JB in analysing her performance and identifying her strengths and weaknesses.The mentor would provide JB with honest but supportive feedback and guidance on how she could work on her weaknesses. The mentor would also provide feedback and encourage JB to reflect on her behaviour and experiences as she develops into her new role. LC could explain that JB could ask her mentor questions and learn from her mentor’s experience, using the mentor as a safe sounding board. So having a mentor should help JB in her new job through encouragement and nurturing her learning and development.LC should also explain that mentoring would work alongside some of the more formal control mechanisms such as appraisal. The mentor would be able discuss with JB her training needs, advise on qualifications and provide a forum for her to discuss any interpersonal problems a nd career goals.4、【答案】Corporate appraisal, sometimes referred to as SWOT, involves the quantitative and qualitative review of a company’s internal strengths and weaknesses and its relationship with external opportunities and threats. In essence, it could be used to summarise the key issues from PRC's business environment and its strategic capability, that are most likely to impact on its future strategic development.Conducting a corporate appraisal brings together information derived from an analysis of the trends in the external and competitive environments and internal developments that may be of significance to PRC Company. The outcomes from the corporate appraisal could then be used to determine the company's current position and inform whether it should continue with its existing strategy or formulate a new strategy that will enable it to operate more effectively.The process of conducting a corporate appraisal will require PRC to draw on two sets of data: •Information on the current performance and resource position of the company to establishinternal capability. Data will need to be captured from performing ananalysis of the internal position of PRC Company, its resources and competences, and conclusions from value chain analysis.•Information on the business environment and how this is likely to change, identifying key trends. This information will need to be collected through the process of external environment analysis (for example using the PESTEL framework and competitor analysis using Porter’s five forces framework).The internal appraisal for PRC Company should highlight:•Strengths, which are the particular skills or distinctive/core competences which the company possesses and which will give it an advantage over its competitors. These are the things the company should seek to exploit. In identifying strengths, it is important that it highlights not just what PRC Company is good at, but how it is better, relative to the competition. •Weaknesses, which are the shortcomings in the company and which can hinder it in achieving its strategic aims. For example, lack of resources, expertise or skill.Strengths and weaknesses should relate to industry key factors for success and help PRC Company to assess how capable it is in dealing with changes in its business environment. •Opportunities relate to the events or changes outside the company, i.e. trends in its external business environment which are favourable to the company. For example, what opportunities exist in the business environment, what is the capability profile of the competitors, are they better placed to exploit these opportunities? The events or changes identified will provide some strategic focus to the decision-making for managers in the company.•Threats relate to events or changes outside the company, i.e. trends in its business environment which are unfavourable and that must be defended against. The company will need to introduce strategies to overcome these threats in some way or it may start to lose market share to its competitors.The external appraisal will assist PRC Company in identifying opportunities which can be exploited by the company’s strengths and also to anticipate environmental threats against which the company must protect itself. In other words, strategies should be developed to minimise weaknesses, or develop strengths, taking advantage of opportunities or counteracting problems from environmental changes.Using the SWOT analysis should help PRC Company to focus on future choices and gain a better understanding of the extent to which it has the internal capability to support the changes. It will also facilitate the identification and generation of possible future strategic options for PRC.参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
c1模拟考试题目
c1模拟考试题目# C1模拟考试题目一、阅读理解（共20分）阅读以下文章，回答随后的问题。
文章一：随着科技的发展，人工智能（AI）在各个领域中的应用越来越广泛。
从医疗诊断到自动驾驶汽车，AI技术正逐渐改变我们的生活。
然而，AI技术的发展也引发了一些伦理问题，比如隐私保护、数据安全等。
文章讨论了AI技术在不同领域的应用及其带来的伦理挑战。
问题1：人工智能在医疗领域的应用有哪些？（5分）问题2：文章提到了哪些AI技术带来的伦理问题？请列举至少两个。
（5分）问题3：根据文章，AI技术的发展对我们的生活有哪些影响？（5分）文章二：全球化是当今世界的一个重要趋势，它促进了不同国家之间的经济、文化交流。
然而，全球化也带来了一些问题，如文化同质化、环境问题等。
文章分析了全球化的利弊，并提出了应对策略。
问题4：文章是如何定义全球化的？（5分）问题5：全球化带来的问题有哪些？请列举至少两个。
（5分）二、完形填空（共20分）阅读下面的短文，从短文后各题所给的选项中选出可以填入空白处的最佳选项。
In a world where technology is advancing at an unprecedented rate, it is essential to stay informed about the latest developments. However, with the vast amount of information available, it can be challenging to keep up.One way to stay current is by subscribing to newsletters and blogs that focus on technology. These sources often provide __1__ insights into the latest trends and breakthroughs. Additionally, attending __2__ and conferences can be a great way to learn from experts and network with like-minded individuals.It is also important to remember that technology is not just about the gadgets and devices we use daily. It encompasses a wide range of fields, including __3__, medicine, and environmental science. Understanding the broader implications of technological advancements can help us make more informed decisions about how to use and develop these tools.1. A) superficial B) profound C) trivial D) superficial2. A) lectures B) exhibitions C) workshops D) seminars3. A) anthropology B) physics C) economics D) literature三、词汇与语法（共20分）根据题目所给的语境，选择正确的词汇或语法结构填空。
c1考试模拟试题及答案大全
c1考试模拟试题及答案大全C1考试模拟试题及答案大全【听力部分】1. 听下面对话，选择正确的答案。
对话内容：（略）A. 选项AB. 选项BC. 选项C答案：B2. 听以下短文，回答以下问题。
短文内容：（略）问题：What is the main idea of the passage?A. 主旨AB. 主旨BC. 主旨C答案：C【阅读部分】3. 阅读下列短文，选择最佳标题。
短文内容：（略）A. 标题AB. 标题BC. 标题C答案：B4. 阅读以下文章，并回答下列问题。
文章内容：（略）问题1：What does the author suggest about the topic?A. 建议AB. 建议BC. 建议C答案：A问题2：What is the purpose of the passage?A. 目的AB. 目的BC. 目的C答案：C【写作部分】5. 根据以下提示，写一篇不少于120字的短文。
提示：（略）参考答案：（略）6. 根据以下图表，写一篇不少于150字的描述性文章。
图表内容：（略）参考答案：（略）【口语部分】7. 根据以下情景，准备一段对话。
情景描述：（略）参考答案：（略）8. 根据以下话题，准备一段演讲。
话题：（略）参考答案：（略）【语法部分】9. 选择下列句子中语法正确的一项。
A. 选项AB. 选项BC. 选项C答案：C10. 根据句子结构，选择正确的填空选项。
句子：（略）A. 选项AB. 选项BC. 选项C答案：B【词汇部分】11. 根据上下文，选择最合适的词汇填空。
句子：（略）A. 选项AB. 选项BC. 选项C答案：A12. 根据句子意思，选择正确的同义词。
句子：（略）A. 选项AB. 选项BC. 选项C答案：C【结束语】以上就是C1考试模拟试题及答案的汇总，希望能够帮助考生们更好地准备考试。
请记住，实际考试中的内容可能会有所不同，因此，持续的练习和复习是成功的关键。
祝大家考试顺利！（注：以上内容为模拟示例，实际考试内容和形式请参考官方考试指南。
c1模拟考试试题
c1模拟考试试题一、选择题（共10小题，每小题2分，满分20分）1. 下列哪个选项是正确的？A. 地球是平的。
B. 太阳是宇宙的中心。
C. 人类可以不依赖氧气生存。
D. 水在标准大气压下的沸点是100℃。
2. 以下哪种动物不属于哺乳动物？A. 鲸鱼B. 蝙蝠C. 鸭嘴兽D. 鸵鸟3. 以下哪个历史事件不是发生在20世纪？A. 法国大革命B. 第一次世界大战C. 俄国十月革命D. 中国新民主主义革命4. 以下哪个作家是中国现代文学的代表人物？A. 莎士比亚B. 托尔斯泰C. 鲁迅D. 海明威5. 以下哪个公式是计算物体动能的公式？A. E = mc²B. F = maC. K = 1/2 mv²D. Q = mcΔt6. 以下哪个不是联合国安全理事会的常任理事国？A. 美国B. 俄罗斯C. 英国D. 德国7. 以下哪个不是维生素B群的成员？A. 维生素B1B. 维生素B2C. 维生素DD. 维生素B128. 以下哪个不是中国四大名著之一？A. 《红楼梦》B. 《西游记》C. 《水浒传》D. 《三国演义》9. 以下哪个是可再生能源？A. 煤炭B. 石油C. 风能D. 核能10. 以下哪个数学家证明了“费马大定理”？A. 毕达哥拉斯B. 欧拉C. 黎曼D. 安德鲁·怀尔斯二、填空题（共5小题，每小题2分，满分10分）11. 地球的直径大约是 ________ 公里。
12. 人类的基因组包含大约 ________ 个基因。
13. 中国的首都是 ________。
14. 世界上流经国家最多的河流是 ________。
15. 著名的“斯德哥尔摩症候群”是在 ________ 年首次被提出。
三、简答题（共3小题，每小题10分，满分30分）16. 简述牛顿三大运动定律的内容。
17. 描述中国改革开放以来的主要经济成就。
18. 解释什么是全球变暖，以及其可能对地球环境造成的影响。
四、论述题（共2小题，每小题20分，满分40分）19. 论述互联网对现代社会的影响，包括正面和负面效应。
2020年c1理论考试题目及答案解析
2020年c1理论考试题目及答案解析2020年C1理论考试题目及答案解析1. 题目：交通信号灯中，红灯亮起时，车辆应如何行驶？答案：车辆应停在停止线前等待，不得通行。
解析：根据交通规则，红灯表示禁止通行，车辆必须在停止线前停车等待，以确保道路交通安全。
2. 题目：在高速公路上行驶时，最低速度限制是多少？答案：最低速度限制为60公里/小时。
解析：高速公路上为了保证车辆行驶的连续性和安全性，通常设有最低速度限制。
低于此速度的车辆可能会影响其他车辆的正常行驶，造成安全隐患。
3. 题目：在雨天驾驶时，应如何使用雨刷器？答案：根据雨量大小，适时调整雨刷器的速度。
解析：雨天驾驶时，为了保持前挡风玻璃的清晰，需要使用雨刷器。
根据雨量的大小，驾驶员应适时调整雨刷器的速度，以确保良好的视线。
4. 题目：在夜间行驶时，如何使用车辆灯光？答案：开启近光灯，遇到对向车辆时切换为远光灯。
解析：夜间行驶时，开启近光灯可以避免对对向驾驶员造成眩光。
当遇到对向车辆时，应切换为远光灯，以提高路面照明，确保行车安全。
5. 题目：在高速公路上遇到紧急情况时，应如何操作？答案：立即打开双闪警示灯，缓慢减速，并在安全的情况下靠边停车。
解析：在高速公路上遇到紧急情况时，打开双闪警示灯可以提醒其他车辆注意。
同时，应缓慢减速以避免车辆失控，并在确保安全的情况下靠边停车，等待救援。
6. 题目：车辆在坡道上停车时，应如何操作以防止车辆滑行？答案：手动挡车辆应挂入一档或倒挡，并拉紧手刹；自动挡车辆应挂入P挡，并拉紧手刹。
解析：在坡道上停车时，为了防止车辆滑行，手动挡车辆应挂入一档或倒挡，并拉紧手刹；自动挡车辆应挂入P挡，并拉紧手刹，以确保车辆稳定。
7. 题目：在城市道路上，遇到行人横穿马路时，应如何操作？答案：减速或停车，让行人先行。
解析：根据交通规则，行人在横穿马路时享有优先权。
驾驶员应减速或停车，确保行人安全通过。
8. 题目：在雾天驾驶时，应如何使用车辆灯光？答案：开启雾灯，并保持适当的车速和车距。
CIMA—C5模拟题及分析(3)
CIMA—C5模拟题及分析（3）1 Which ONE of the following is correct?A. A contract is frustrated when something happens after it has been entered into, which is not fault of either party and which renders the contract more difficult to perform.B. A contract is frustrated when a party expressly agrees to manufacture and supply goods and then discovers that they will be far more expensive to produce than he thought at the time of the contract.C. A contract is frustrated when something happens after it has been entered into, which is not fault of either party and which renders the contract impossible to perform.D. A contract is frustrated if it is impossible to perform at the time that it is made through no fault of either party.2 Exe Ltd was under contract to deliver goods by road to London for Wye Ltd for £2,000. After part of the journey was completed, the delivery vehicle broke down and Wye Ltd was forced to arrange for Zed Ltd to complete the delivery. If there are no provisions in the contract to deal with this situation, which of the following is correct?A. Exe Ltd is entitled to part of the delivery fee.B. Exe Ltd is entitled to nothing.C. Exe Ltd is entitled to a reasonable sum for the work done.D. Exe Ltd is entitled to the full £2,000.3 Which ONE of the following remedies is NOT available for a breach of a contract to provide personal services?A. Damages.B. A decree of specific performance.C. An injunction.D. An action for the price.4 Which ONE of the following does NOT discharge a contract?A. Precise performance of all the contractual obligations.B. A subsequent event causing the contract to be impossible to perform.C. Breach of contractual term which is classified as a warrantyD. The agreement of the parties, contained in a deed, to the effect that the contract should be discharged.5 In the event of a breach of contract, what is the purpose of damages?i. To punish the contract breaker.ii. To compensate the innocent party.iii. To put the innocent party in the same position as if the contract had been carried out correctly.A. i only.B. ii and iii only.C. iii only.D. i, ii and iii.6 Tee Ltd has contracted to use Vee Ltd’s “Grand Hotel” for a business conference. Which of the following would be regarded as a valid reason for Vee Ltd for the unavailability of the hotel on the agreed date under the law of frustration?i. The hotel was closed due to flood damage.ii. The hotel was double booked.iii. The hotel manager had arranged to have the hotel redecorated. The decorators had failed to complete the work by the agreed date.A. i only.B. iii only.C. ii and iii only.D. i, ii and iii.7 Which ONE of the following is not an equitable remedy?A. Damages.B. Specific performance.C. Rescission.D. Injunction.8 Which of the following statements is/are correct?i. An employer is vicariously liable for the torts of employees committed in the course of their employment.ii. An employer is vicariously liable for the torts of independent contractors, if they were committed whilst carrying out work for the employer.A. i only.B. ii only.C. Both i and ii.D. Neither i nor ii.9 Which of the following statements suggests that John is an independent contractor in relation to the work he carries out for Zed Ltd?i. He is required to provide his own tools.ii. He is required to carry out his work personally and is not free to send a substitute.iii. He is paid in full without any deduction of income tax.A. i and ii only.B. ii and iii only.C. i and iii only.D. i, (ii) and iii.10 In relation to a claim for wrongful dismissal, which of the following statements is CORRECT?i. Only employees below the normal retiring age may claim.ii. There is frequently no limit on the amount of compensation that a tribunal can award.iii. Claims must be made within 3 months of the dismissal.A. i only.B. ii only.C. iii only.D. None of them11 An employer must provide an employee with a written statement of particulars of the employment:A. Within one month of the employment commencing.B. As soon after the commencement of employment as possible.C. Within two months of the employment commencing.D. Within a reasonable time of the employment commencing.12 Which of the following statement is INCORRECT?A. There is a general duty on every employer under the Health and Safety at Work Act 1974 to ensure, so far as is reasonably practicable, the health, safety and welfare at work of all his employees.B. The Employers Liability Commission is responsible for the enforcement of the Health and Safety at Work Act and related legislationC. In terms of the Management of Health and Safety at Work Regulations, employers are required to carry out a hazard analysis of their business operation.D. Employers should check that potential employees are legally entitled to work and remain in the UK13 Which one of the following is an employer today always bound to do?A. Give a testimonial to an employee who asks for one when he or she wishes to leave.B. Insure himself against possible occupational safety liabilities to employees.C. Pay wages to an employee during absence for illness.D. Prohibit smoking indoors.14 Which of the following duties does an employer owe?i. To always provide a reasonably safe system of work.ii. To pay fines imposed for breach of the Management of Health and Safety at Work Regulations1999. iii. To insure against possible civil liability to employees.A. i and ii onlyB. i, iii and iv onlyC. ii, iii and iv onlyD. All of them15 Which of the followings is not the aim of the Health and Safety at Work Act 1974?A. To integrate and extend the law on health and safety at all places of workB. To prevent employers requiring employees to retire at 65C. To make detailed regulations to be enforced by sanctions of criminal lawD. To provide effective means of shaping the policy and regulations16 Quentin was employed by Bee Ltd as its senior design consultant. Quentin contracted with Bee Ltd that when his employment with the company ceased, he would not act in competition with it or solicit its customers.After Quentin left Bee Ltd, he registered a company called Cee Ltd, which immediately began working in competition with Bee Ltd and soliciting its customers. Bee Ltd complained to Quentin about this conduct, but Quentin stated that as the work was being undertaken by Cee Ltd, a separate legal entity, he had not acted in breach of the agreement with Bee Ltd.Which ONE of the following is correct?A. Quentin is correct and cannot be said to be in breach of the agreement with Bee Ltd.B. If the court finds that Cee Ltd was set up by Quentin to avoid the agreement with Bee Ltd, it will “lift the corporate veil” and enforce Quentin’s contract with Bee Ltd against Quentin and Cee Ltd.C. Cee Ltd will be bound by the agreement because a company is always liable for the actions of its shareholders.D. The agreement between Bee Ltd and Quentin is of no legal effect as it attempts to regulate Quentin’s activities after he has left Bee Ltd’s employment.17 Which ONE of the following is CORRECT?A. The shares of all public limited companies are quoted on the Stock Exchange.B. The company secretary of a public limited company must be qualified.C. A private limited company must have at least two shareholders.D. A public limited company cannot trade until it has paid-up share capital of at least £50,000.18 Which ONE of the following statements in relation to partnership law is incorrect?A. In England, a partnership has no existence separate from the partners.B. Each partner can bind the firm in contract if acting in the ordinary course of business.C. Partners are not liable for debts contracted before they became partners.D. To be binding, a partnership agreement must be in writing.19 Which ONE of the following statements is incorrect?A. A private company limited by shares must have at least one director.B. A public company limited by shares must have at least two directors.C. A private company must have authorised share capital of at least £30,000.D. A public company must have an authorised share capital of at least £50,000.20 Which ONE of the following statements is incorrect?A. The Articles of Association form a contract between the shareholders and the board.B. The Articles of Association form a contract between the shareholders and the company.C. The Articles of Association form a contract between each shareholder and the other shareholders.D. The Articles of Association are only contractual in respect of ordinary membership rights试题答案：1、【答案】 C2、【答案】 B3、【答案】 B4、【答案】 C5、【答案】 B6、【答案】 A7、【答案】 A8、【答案】 A9、【答案】 D10、【答案】 D11、【答案】 C12、【答案】 B13、【答案】 B14、【答案】 D15、【答案】 B16、【答案】 B17、【答案】 B18、【答案】 D19、【答案】 C20、【答案】 A参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
CIMA—C2模拟题及分析(1)
CIMA—C2模拟题及分析1.On 1 May, A pays a rent bill of $1,800 for the twelve months to 30 April. What is the charge/creditto the income statement for the year ended 30 November?2. A car was purchased for $12,000 on 1 April in year 1 and has been depreciated at 20% each yearstraight line, assuming no residual value. The company policy is to charge a full year‟s depreciation in the year of purchase and no depreciation in the year of sale. The car was traded in for a replacement vehicle on 1 August in year 4 for an agreed figure of $5,000.What was the profit or loss on the disposal of the vehicle in year 4?3.The following information relates to M:At 30 SeptemberInventories:Year 2 Year 1$000 $000Raw materials 75 45Work-in-progress 60 70Finished goods 100 90For the year ended 30 September Year 2$Purchases of raw materials 150,000Manufacturing wages 50,000Factory/production overheads 40,000What is the prime cost of production in the manufacturing account for year 2?4. A company bought a machine on 1 October year 1 for $52,000. The machine had an expected lifeof eight years and an estimated residual value of $4,000. On 31 March year 6, the machine was sold for $35,000. The company‟s yearend is 31 December. The company uses the straight-line method for depreciation and it charges a full year‟s depreciation in the year of purchase and none in the year of sale.What is the profit or loss on disposal of the machine?A. Loss $13,000B. Profit $7,000C. Profit $10,000D. Profit $13,0005.N purchased a machine for $15,000. The transportation costs were $1,500 and installation costswere $750. The machine broke down at the end of the first month in use and cost $400 to repair.N depreciates machinery at 10% each year on cost, assuming no residual value.What is the net book value of the machine after one year?A. $13,500B. $14,850C. $15,525D. $15,8856. B made an issue of 150,000 $1 ordinary shares at a premium of 20% the proceeds of which isreceived by cheque.What is the correct journal to record this?Dr CrA. Bank $180,000Share capital $150,000Share premium $30,000B. Bank $180,000Share premium $180,000C. Bank $180,000Share capital $180,000D. Bank $150,000Share premium $30,000Share capital $120,0007.APM provides the following note to non-current assets in its statement of financial position. Plant and machineryCost $000 Depreciation $000 Net book value $000Opening balance 25 12 13Additions/charge 15 4 11Disposals (10) (8) (2)Closing balance 30 8 22The additional machinery was purchased for cash. A machine was sold at a profit of $2,000. What is the net cash outflow for plant and machinery?A. $9,000B. $11,000C. $13,000D. $15,0008.Which ONE of the following expenses should be included in prime cost in a manufacturing account?A. Repairs to factory machinery.B. Direct production wages.C. Office salaries.D. Factory insurance.9.SSG bought a machine for $40,000 in January year 1. The machine had an expected useful lifeof six years and an expected residual value of $10,000. The machine was depreciated on the straight-line basis where a full year‟s charge in made in the year of purchase and none inthe year of sale. In December year 4, the machine was sold for $15,000. The company has a policy in its internal accounts of combining the depreciation charge with the profit or loss on disposal of assets. Its year end is 31 December.What is the total amount of profit/loss charged to the income statement over the life of the machine?A. $15,000 LossB. $20,000 ProfitC. $25,000 LossD. $30,000 Loss10.At the beginning of the year GHI, had opening work-in-progress of $240,000. During the year,the following expenditure was incurred:$Prime cost 720,000Factory/production overheads 72,000Closing work-in-progress 350,000What was the factory/production cost of goods completed during?A. $538,000B. $610,000C. $682,000D. $902,00011.In July year 1, a company sold goods at VAT rate with a net value of $200,000, goods exemptfrom VAT with a value of $£50,000 and goods at zero VAT rate with a net value of$25,000.The purchases in July year 1, which were all subject to VAT, were $161,000, including VAT. Assume that the rate of VAT is 15%.The difference between VAT input tax and VAT output tax isA. Dr £9,000B. Cr £5,850C. Cr £9,000D. None of these12.S purchased equipment for $80,000 on 1 July year 1. The company‟s accounting year end is 31December. It is S…s policy to charge a full year‟s depreciation in the year of purchase. S depreciates its equipment on the reducing balance basis at 25% per annum.What is the net book value of the equipment at 31 December year 4?A. NilB. $25,312C. $29,531D. $33,75013.H began trading on 1 July. The company is now preparing its accounts for the accounting yearended 30 June year 1. Rent is charged for the year from 1 April to 31 March, and was$1,800 for the year ended 31 March year 1 and $2,000 for the year ended 31 March year 2. Rent is payable quarterly in advance, plus any arrears, on 1 March, 1 June, 1 September and 1 December. The charge to H …S income statement for rent for the year ended 30 June year 2 isA. $1,650B. $1,700C. $1,850D. $1,90014.The following information related to Q for the year ended 28 February: For use$Prime cost 122,000Factory/production overheads 185,000Opening work-in-progress 40,000Factory cost of goods completedWhat is the closing work-in-progress for Q? 300,00015.The profit of a business may be calculated by using which one of the following formulae?A. Opening capital - drawings + capital introduced - closing capitalB. Closing capital + drawings - capital introduced - opening capitalC. Opening capital + drawings - capital introduced - closing capitalD. Closing capital - drawings + capital introduced - opening capital16.On 1 June year 1, H paid an insurance invoice of $2,400 for the year to 31 May year 2. What is the charge to the income statement and the entry in the financial statement for the year ended31 December year 1?A. $1,000 income statement and prepayment of $1,400.B. $1,400 income statement and accrual of $1,000.C. $1,400 income statement and prepayment of $1,000.D. $2,400 income statement and no entry in the statement of financial position.17. The following information at 5 January year 3 relates to a club, which has a year end of 31 December year 2:$Subscriptions for year 1 unpaid at January year 2 300Subscriptions for year 1 paid during the year ended 31 December year 2 250Subscriptions for year 2 paid during the year ended 31 December year 2 6,000Subscriptions for year 3 paid during the year ended 31 December year 2 1,000Subscriptions for year 2 unpaid at 31 December year 2It is the club‟s policy to write off overdue subscriptions after one year. 750What amount should be credited to the income and expenditure account for 31 December year 2?A. $6,250B. $6,750C. $7,050D. $7,25018. On the first day of Month 1, a business had prepaid insurance of $10,000. On the first day of Month 8, it paid, in full, the annual insurance invoice of $36,000, to cover the following year. What is the amount charged in the income statement and the prepayment shown in the statement of financial position at the year end?IS $ SFP$A. 5,000 24,000B. 22,000 23,000C. 25,000 21,000D. 36,000 15,00019. SAD paid $240,000 in net wages to its employees in August. Employees‟ tax was $24,000, employees ‟ national insurance was $12,000 and employer‟s national insurance was$14,000. Employees had contributed $6,000 to a pension scheme and had voluntarily asked for $3,000 to be deducted for charitable giving.What is the amount of wages expense to be charged to the income statement in August?A. $285,000B. $293,000C. $296,000D. $299,00020.Which ONE of the following formulae correctly expresses the relationship between the return on capital employed (ROCE), net profit margin (NPM) and asset turnover (AT)?A. ROCE = NPM ÷ ATB. ROCE = NPM + ATC. ROCE = NPM x ATD. ROCE = NPM – AT试题答案：1、【答案】 B2、【答案】 D3、【答案】 D4、【答案】 B5、【答案】 A6、【答案】 C7、【答案】$16,5008、【答案】False9、【答案】False10、【答案】 A11、【答案】 A12、【答案】 B13、【答案】 C14、【答案】 B15、【答案】 C16、【答案】 B17、【答案】 B18、【答案】 D19、【答案】 D20、【答案】 B参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
c1考试模拟试题及答案解析
c1考试模拟试题及答案解析C1考试模拟试题及答案解析一、阅读理解（共20分）1. 阅读下面的文章，然后回答问题。
[文章内容]（此处应提供一篇C1水平的阅读材料，例如一篇关于科技、文化或社会现象的短文）问题：(1) 文章主要讨论了什么主题？（2分）(2) 作者对于这个主题持有怎样的观点？（3分）(3) 文章中提到了哪些支持作者观点的论据？（5分）(4) 根据文章内容，你认为作者的结论是什么？（5分）答案：(1) 文章主要讨论了[主题]。
(2) 作者对于这个主题持有[观点]。
(3) 文章中提到的支持作者观点的论据包括：[论据1]、[论据2]和[论据3]。
(4) 根据文章内容，作者的结论是[结论]。
二、词汇运用（共15分）2. 根据句子的语境，选择最合适的词汇填入空白处。
(1) The project was _______ after several delays. (cancelled, completed)(2) She is _______ to the idea of moving to a new city. (opposed, indifferent)(3) The _______ of the old building is a matter of concern for the local community. (demolition, renovation)...(10) Despite the _______, the team managed to win the game. (setback, advantage)答案：(1) cancelled(2) opposed(3) demolition...(10) setback三、语法填空（共15分）3. 阅读下面的短文，根据所给的提示词或短语的适当形式填空。
[短文内容]（此处应提供一篇含有空白的短文，空白处需要填入正确的语法形式）答案：(1) [答案1](2) [答案2]...(10) [答案10]四、写作（共50分）4. 根据以下提示，写一篇不少于250字的议论文。
c1模拟试题
c1模拟试题鉴定申请书甲方（鉴定委托人）：____________身份证号：____________（或单位统一社会信用代码）联系地址：____________联系电话：____________乙方（鉴定机构）：____________鉴定机构证书编号：____________联系地址：____________联系电话：____________鉴定委托事项：____________一、甲方因____________需要对____________（相关物品、事件等）进行鉴定，请乙方根据法律法规和标准进行鉴定，并出具鉴定意见书。
二、甲方和乙方达成如下协议：1. 乙方将根据甲方的委托事项，真实客观地进行鉴定工作，不受任何第三方的影响。
2. 甲方应配合乙方提供相关证据材料，并按时支付鉴定费用。
3. 鉴定结果仅对甲、乙双方具有约束力，不对其他任何第三方产生法律效应。
4. 乙方应在法定期限内出具鉴定意见书，并在鉴定完成后及时通知甲方领取。
5. 对于鉴定意见书中的结果，甲方和乙方应共同遵守其约定。
三、鉴定费用：1. 鉴定费用为____________，由甲方支付。
2. 如需补充鉴定或重新鉴定的，需额外支付相应费用。
四、鉴定意见书：1. 乙方出具的鉴定意见书应真实客观，符合相关法律法规和标准。
2. 鉴定意见书将在鉴定完成后交付甲方，乙方亦保留复印件备查。
五、争议解决：1. 因鉴定事项产生的争议，甲、乙双方应友好协商解决；协商不成的，提交有管辖权的人民法院诉讼解决。
六、本委托书自双方签字盖章之日起生效，至鉴定意见书出具之日终止。
甲方（委托人）：__________ 日期：__________乙方（鉴定机构）：__________ 日期：__________。
CIMA—F2模拟题及分析(4)
CIMA—F2模拟题及分析（4）1.EMR made an investment in a debt instrument on 1 July 2010 at its nominal value of $4,000,000. Theinstrument carries a fixed coupon interest rate of 7%, which is receivable annually in arrears. The instrument will be redeemed for $4,530,000 on 30 June 2014. Transaction costs associated with the investment were $200,000 and were paid on 1 July 2010. The effective interest rate applicable to this instrument has been calculated at approximately 8.4%. EMR intends to hold this investment until its redemption date.Required:(a) (i) Explain how this investment should be classified and prepare the journal entry to initially record it in accordance with relevant accounting standards.(ii) Calculate the carrying value of the investment to be included in EMR’s statement of financial position as at 30 June 2012, in accordance with IAS 39 Financial instruments: recognition and measurement.(5 marks)EMR’s main business risk is the price of raw materials. As a manufacturer of jewellery, its profits can be significantly affected by the price of precious metals. Therefore, in order to minimise the risk of future price increases adversely affecting its future profits, EMR entered into a forward contract on 1 May 2012, at nil cost, to purchase 100,000 units of metal A at $105 per unit on 1 August 2012.At 30 June 2012, the forward rate for purchasing 100,000 units of metal A was $101 per unit. EMR adopts hedge accounting where permitted by IAS 39 Financial instruments: recognition and measurement.Required:(b) Explain how this forward contract should be accounted for by EMR in its financial statements for the year ended 30 June 2012, in accordance with IAS 39 Financial instruments: recognition and measurement.(5 marks) Total for Question Four = 10 marks2.SR is a service-based entity, listed on its local stock exchange, which relies on its human resources to generaterevenue. The directors believe that the information provided by the annual financial report fails to provide a complete picture of the resources available to the entity. They are keen to ensure that current and potential investors are aware of the investment the entity has made in its employees and are considering including a narrative report in respect of human capital.Required:(a) Discuss, referring specifically to the recognition principles of the IASB’s Framework for the Preparation and Presentation of Financial Statements, why human resources cannot be recognised as an asset in the financial statements of SR.(3 marks)(b) Discuss the pressures in the current economic climate to extend narrative reporting in corporate reports AND the potential advantages that could be gained by investors if SR included voluntary narrative disclosures specifically in respect of human capital.(4 marks)(c) Discuss the potential drawbacks to investors of relying on voluntary disclosures as part of their investment appraisal.(3 marks) Total for Question Five = 10 marks3.The statements of financial position for AB and CD as at 30 June 2012 are provided below:ASSETS AB$000 CD$000Non-current assetsProperty, plant and equipment58,0008,500Available for sale investment (note 1) 7,000 -Current assets 65,000 8,500Inventories 15,500 2,000Receivables 16,500 4,750Cash and cash equivalents 3,000 75035,000 7,500Total assets 100,000 16,000EQUITY AND LIABILITIESEquityShare capital ($1 equity shares)50,0002,500Retained earnings 18,975 6,500Other components of equity 1,025 -Total equity 70,000 9,000Non-current liabilities 9,750 2,000Current liabilities 20,250 5,000Total liabilities 30,000 7,000Total equity and liabilities 100,000 16,000Additional information:1. AB acquired a 10% investment in CD on 1 February 2009 for $800,000. The investment was classified as available for sale with any associated gains or losses recorded within other components of equity in AB’s individual financial statements.On 1 January 2012, AB acquired an additional 60% of the equity share capital of CD at a cost of$5,175,000. The fair value of the original 10% investment at 1 January 2012 was $1,000,000. In its own financial statements, AB continues to hold the investment in CD as an available for sale asset and it is recorded at its fair value of $7,000,000 as at 30 June 2012.At 1 January 2012, the fair value of the net assets acquired was assessed to be the same as their carrying value, with one exception, property, plant and equipment (PPE). Property, with a carrying value of $3,200,000, had a fair value of $4,000,000. The remaining useful life of this asset is 10 years from the date of acquisition. Depreciation on PPE is charged on a monthly straight line basis.2. It is the group policy to value non-controlling interest at fair value at the date of acquisition. The fair value of the non-controlling interest at 1 January 2012 was $2,700,000.3. The profit for the year of CD was $2,500,000 and profits are assumed to accrue evenly throughout the year.4. CD sold goods to AB for $1,000,000. Half of these goods remained in AB’s inventories at 30 June 2012. CD earnsa 25% margin on all sales.5. Neither entity paid a dividend in the year ended 30 June 2012.Required:(a) Prepare the consolidated statement of financial position as at 30 June 2012 for the AB Group.(20 marks)AB purchased a further 10% of the ordinary share capital of CD on 1 July 2012 for $1,172,000.Required:(b) (i) Explain how the acquisition of this additional investment will be accounted for in the consolidated financial statements of AB for the year to 30 June 2013.(ii) Prepare the journal entry that records the purchase of the additional 10% of CD’s share capital in the consolidated financial statements of AB.(5 marks) Total for Question Six = 25 marks4.TYU is a listed entity that operates in a highly competitive market. A new entrant to this market (entered on 1May 2011) has created pressure amongst the competitive entities by developing a marginally lower quality product and selling it at a lower price. The result has been a shift in market share to this new entrant in the last few months.You have been asked to review the financial performance and position of TYU for a large institutional investor who had identified TYU as a potential investment for 2012.TYU’s share price had fallen significantly due partly to a downturn in the stock market that TYU is listed on and partly to the poor interim results that TYU posted in November 2011. The share price recovered slightly following the announcement of a final dividend shortly before the year-end. The share price at 31 March 2012 was $2.50 (31 March 2011 $4.34).The financial statements for TYU are provided below:Consolidated statement of financial position at 31 March 2012 2011 ASSETS $m $mNon-current assetsProperty, plant and equipment 393 353Investment in associate 21 24Current assets414377Inventories 210 110Trade and other receivables 118 103Cash and cash equivalents - 24328237Total assets742 614EQUITY AND LIABILITIESEquity attributable to owners of the parentShare capital ($1 shares) 20 20Share premium 67 67Revaluation reserve (Note 4) 20 -Retained earnings (Note 3) 278 298385 385Non-controlling interest 24 19Total equityNon-current liabilities409404Long-term borrowings (Note 1) 90 90Current liabilitiesTrade and other payables 196 120Short-term borrowings (Note 2)Total liabilities47243333- 120210Total equity and liabilities742614Notes:1. The long-term borrowings are repayable in 2015.2. TYU has a facility in place permitting short-term borrowings up to a maximum of $50 million.3. TYU and its subsidiary both paid a dividend in the year.4. TYU changed its group policy on Property, plant and equipment in the year to 31 March 2012 and now hold these assets at valuation.Required:(a) Calculate the earnings per share AND the price/earnings ratio for TYU for the year ended 31 March 2012 and the comparatives for 2011.(2 marks)(b) Analyse the financial performance and financial position of TYU and make a recommendation as to TYU’s suitability for investment based upon the information that has been presented to you.(6 marks are available for the calculation of relevant ratios which are additional to those calculated in part (a) above.)(20 marks)(c) Discuss what post year-end information might be available that would provide your client with additional information before making an investment decision.(3 marks) Total for Question Seven = 25 marks试题答案：1、【答案】RationaleThis question tested the classification and measurement of a held to maturity investment and the ability of the candidates to calculate amortised cost. The second part tested the treatment ofa derivative instrument where hedge accounting is adopted.The question tested learning outcomes B1(d) and B1(e).Suggested approachCandidates should have been able to identify a held to maturity investment from the information given in the question. The calculation of amortised cost should have been straightforward provided candidates realised that it was an investment and not a liability.For part (b), provided candidates understand that hedge accounting is largely about changing the rules of recognition for a derivative that is linked to another item, the first few marks should have been easy to attain.(a) (i) The investment should be classified as held to maturity investment because EMR intends to hold the investment until its redemption date. Initially the investment will be measured at its fair value (which in this case is its cost), plus any associated issue costs. The initial journal entry required is therefore:DR: Investment in HTM investment $4,200,000CR: Cash $4,200,000(ii) Subsequent measurementYear end 30 June Opening balance Effective interest 8.4% Interest received 7% x $4m Closing balance$000 $000 $000 $0002011 4,200 353 (280) 4,2732012 4,273 359 (280) 4,352The investment will be held at $4,352,000 in the statement of financial position at 30 June 2012.(b) This forward contract is an example of a derivative and in accordance with IAS 39 such derivative contracts are classified as an asset or liability held at fair value through profit and loss. This would mean that at each year end the contract would need to be re-valued to its fair value (being the difference between the derivative price and the market price of the underlying asset under the contract). Any gains or losses would usually then be recorded in profit or loss. However this contract is specifically intended to mitigate the risk of future adverse cash flows as a result of potential increases in raw material prices. This contract is therefore being used as a cash flow hedge (because it’s being used to fix the price of material to be acquired in the future on 1 August). In such circumstances IAS 39 has some special hedge accounting rules. Hedge accounting allows the gains or losses on a derivative contract being used in a cash flow hedge to be taken to reserves until the cash flow it is designed to hedge against is recognised in the financial statements. In this case, the gains or losses will be held in reserves until the year ended 30 June 2013, which is the year in which the cash flow is actually incurred, and then released to the profit or loss.In this case, a loss on the derivative of $400,000 (100,000 x $(105-101)) will be included in reserves at 30 June 2012.2、【答案】RationaleThis question tested Section D of the syllabus, and required an element of application by candidates. Human capital accounting and intellectual property are areas that candidates should be aware of as there has been much debate in recent years about the reasons for and against their recognition.This question tested learning outcome D1 (a) and (d).Suggested ApproachCandidates will have seen questions testing this area in previous diets, however it was intended to require them to focus on the specifics of the question. The key element being the recognition principles of IFRS. Part (b) focussed on the increasing voluntary disclosures and the benefits to investors and part (c) asked for limitations of these voluntary disclosures.(a) RecognitionThe framework defines an asset as a resource controlled by an entity and from which economic benefits will flow. The amount also has to be measured with sufficient reliability to be recognised in the financial statements. The value associated with human capital cannot be controlled as employees are free to leave, taking their skills elsewhere. In addition, the amount of potential value created is uncertain. There is no way of measuring this with sufficient reliability. Therefore human capital is not recognised in the financial statements.(b) Pressure to extend narrative reporting and advantages to investorsFinancial statements are by their nature backward-looking, based primarily on historical information and are therefore limited in their usefulness for decision-making by investors. In addition, this entity is service-based and as the main resource is not included on the financial statements it is difficult for users to estimate future revenue streams. This has led to general pressure by the markets and investors for entities to provide additional information to that contained in the financial statements.Investors in SR would benefit in this case from additional information on the resources available to the entity in order to generate future revenue. This information could be useful for users in estimating future profits and returns. It would also help users identify any key personnel or skills that the entity relies on and this helps users determine the risks that threaten the future income streams of SR. In addition, it would help show the hidden assets of the business without which traditional ratios like ROCE are meaningless, preventing comparison with other entities.(c) Potential drawbacksThe absence of formal guidance on the content and structure of voluntary disclosures does reduce the level of comparability between entities. In addition, reporting entities are free to choose the information they wish to report which often results in the voluntary disclosures being more of a PR exercise by only reporting the positive aspects.Voluntary information is not likely to be audited and therefore may not be reliable. This reduces the usefulness of the information.The inclusion of voluntary disclosures will incur additional costs of preparation and therefore reduces the future returns available to shareholders.3、【答案】RationaleThis question tested consolidation. The first section tested the basics of preparing a s tatement of financial position for a group, including the calculation of goodwill, NCI and group retained earnings. The complex area tested in part (a) was acquiring a controlling interest in the year but the basic consolidation techniques accounted for more than 80% of the marks.Part (b) dealt specifically with an acquisition (control to control) and an adjustment to parent’sequity.This question tested learning outcomes A1(a) and (b).Suggested ApproachThe most time-efficient method would have been to set up the pro-formas for the SOFP and then systematically work through the headings, preparing consolidation adjustments where required. Annotating the additional information highlighting the balances that require adjustment is always a worthwhile exercise.(a) Consolidated statement of financial position for the AB Group as at 30 June 2012: All workings in $000ASSETS AB$000Non-current assetsProperty, plant and equipment (58,000+8,500+760(W1))67,260Goodwill (W2) 325Current assets 67,585Inventories (15,500 +2,000 - 125 (W3)) 17,375Receivables (16,500 + 4,750) 21,250Cash and cash equivalents (3,000+ 750) 3,75042,375Total assets 109,960EQUITY AND LIABILITIESEquityShare capital ($1 equity shares)50,000Retained earnings (W4)Other components of equity (W5) 19,935- 69,935Non-controlling interest (W6) 3,025Total equity 72,960Non-current liabilities (9,750 + 2,000) 11,750Current liabilities (20,250+ 5,000) 25,250Total liabilities 37,000Total equity and liabilities 109,960Working 1 FV adjustments $000 $000 $000Uplift in PPE 800Additional dep’n (800/10 yrs x 6/12) (40) 760Working 2 Goodwill $000 $000Consideration transferred for the 60% 5,175Fair value of 10% holding at 1 January 2012 1,000Fair value of non-controlling interest 2,7008,875Net assets acquired:Share capital 2,500Retained earnings (6,500 – (2,500 x 6/12)) 5,250FV adjustment (W1) 800 (8,550)Goodwill at acquisition 325Working 3 Unrealised profit on inventories $000Sales from CD to AB 1,00050% in inventories 500Profit margin 25% 125Working 4 Retained earnings AB CD$000 $000As at 30 June 2012 18,975 6,500Pre-acquisition (W2) (5,250)Less unrealised profit of CD (W3) (125)FV adjustment (W1) (40)Group share 70% 760 1,085Group profit on derecognition of AFS Investment – to deemed disposal date, 1 January 2012 (1,000 – 800)200Consolidated retained earnings 19,935Working 5 Other components of equity and AFS investments $000Cost of 60% investment (1 Jan 2012) 5,175Cost of 10% investment (1 Feb 2009) 800Therefore, cost of 70% investment 5,975Compared with fair value of 70% investment (30 June 2012) 7,000Resultant gain recognised by AB in individual accounts since 1 Feb 2009 and balance in other reserves of AB 1,025This gain will be removed from the consolidated accounts as the group gain on derecognition of the original investment is the relevant figure for the consolidated accounts, leaving a balance of NIL in the group accounts for other reserves.Working 6 Non-controlling interest $000Fair value at 1 January 2012 2,700Plus 30% adjusted post-acquisition reserves of 1,085 (W4) 325NCI at 30 June 2012 3,025(b) (i) Additional acquisition of sharesThe purchase of the additional 10% of CD’s share capital is treated as a transaction between owners of the entity, as NCI reduces and parent’s share increases. No additional goodwill is calculated as AB already controls CD and goodwill is only calculated when control is attained. Any difference between the consideration paid by AB and the reduction in the NCI is adjusted through group retained earnings.(ii) Adjustment to parent’s equity $000 $000Dr Reduction in NCI at 1 July 2012 (10/30% x $3,025,000) 1,008Dr Retained earnings 164Cr Bank - consideration transferred 1,172Being adjustment to parent’s equity4、【答案】The question was a standard-style analysis question covering Section C of the syllabus. Candidates were required to calculate EPS and P/E and then select and calculate a further 6 ratios in order to analyse the financial performance and position of the entity.This question tested learning outcomes C1(a), C2(a) and C2(b).Suggested ApproachCandidates should have calculated ratios and then considered the results in conjunction with the opening scenario. The analysis should have included the candidates’ recommendations based on the information available and then highlighted the post-year end info that could be available to investors.(a) Earnings per share 2012 2011Profit attributable to parent $8,000,000 $14,000,000Equity shares in issue 20,000,000 20,000,000Eps 40 cents 70 centsP/E ratioShare price $2.50 $4.34Eps 40 cents 70 centsP/E (share price/eps) 6.25 6.2(b) Report to client Re TYUGross profit margin has fallen from 35% to 32.4%, which is likely to be a direct impact of the pressure on selling prices from the new market entrant. TYU appears to have reacted well to this and has controlled expenses resulting in an increase in operating profit margin from 4.9% to 5.2%. This indicates TYU management are reasonably able to react quickly and positively to changes in economic conditions. The profit for the year has reduced but largely due to the loss making activities of the associate. The attention to cost control has resulted in ROCE increasing, despite the increase in capital employed from the revaluation of PPE.The current ratio has fallen significantly although still offers sufficient cover of liabilities, however the quick ratio shows that TYU have an immediate problem that threatens going concern. The quick ratio has fallen from 1.1 to 0.5 at the year-end. This is due to issues with all the component parts of working capital. Cash has fallen from a positive $24m to an overdraft of $47m and is dangerously close to breaching the agreed banking terms for short-term borrowings. This may have been the motivation for holding back on payments to creditors, resulting in an increase in payables days from 109 days to 156 days. This increase is unlikely to have been authorised as TYU was already being extended 3 months of credit. This is likely to put TYU in an unfavourable position with its suppliers, not a good position when the suppliers have a new entrant to switch to. Despite the cash crisis, TYU has failed to collect its debts timeously, with receivables days sliding from 61 days to 64 days. Inventories days have also increased significantly from 100 days to 167 days at the year-end. This may indicate TYU has an issue with obsolete inventory resulting from the inflow of cheaper products in the market.Conversely, it could mean that TYU has been stocking up at the year-end for a concerted sales promotion to combat the competition.Gearing has increased during the year due to the increase in short-term borrowings, despite thefact that there has been a revaluation in the year. The change in revaluation policy may be a deliberate attempt to boost equity and make the gearing level appear more attractive, to enable TYU to raise additional long-term finance. Although this is sometimes seen as misleading, it is a commercially valid adjustment as the property is likely to act as security for any loan and having an updated valuation makes good business sense. The interest cover however has dropped from 3.8 to 1.8 and shows an increased risk. This increased risk is reflected in the average rate of borrowing which has increased from 8.9% to 13.9%. The short- term borrowings are being charged at a much higher rate and it is imperative that TYU secures longer-term finance to ease the cash flow issue, pay suppliers and hopefully lower interest payable.TYU announced a final dividend despite the cash crisis suggesting that it is under significant pressure from shareholders to provide a return. The P/E ratio has remained constant despite the reduction in earnings per share, which suggests that investors still have confidence in the management of TYU.ConclusionDespite the current cash crisis the management team appears to have reacted positively to the market pressures, by reducing prices to be more competitive and by actively cutting costs to maintain margins. Provision of longer-term finance would enable TYU to pay suppliers and meet interest payments which must be seen as a priority. TYU remains a possible target for investment, although some additional information is required.(c) Additional informationThe post-year-end situation will, to a certain extent, answer the main questions raised about cash availability. If the dividend has been paid, then this suggests that finance has in fact been raised. Corporate research will highlight if the entity’s suppliers have taken action to recover amounts due – if not, then it is likely again that finance has been raised/generated and supplier accounts settled. It must be remembered that there will be limited information in the public domain, but if TYU has survived this cash crisis then it indicates a strong management team and an investment that is worth pursuing.参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
CIMA—C1模拟题及分析（2）
CIMA—C1模拟题及分析（2）CIMA—C1模拟题及分析（2）1. The term “budget slack” refers to theA. Extended lead time between the preparation of the functional budgets and the master budget.B. Difference between the budgeted output and the breakeven output.C. Additional capacity available which can be budgeted for.D. Deliberate over-estimation of costs and under-estimation of revenues in a budget.2． RS is currently preparing the production budget for Product A and the material purchase budget for material X for the forthcoming year. Each unit of Product A requires 5 kgs of material X. The anticipated opening inventory for Product A is5,000 units and the company wishes to increase the closing inventory by 30% by the end of the year.The anticipated opening inventory for material X is 50,000 kgs and in order to avoid stock outs the required closing inventory has been increased to 60,000 kgs.The Sales Director has confirmed a sales requirement of 70,000 units of Product A. How many units of Product A will need to be produced?A. 68,500 unitsB. 71,500 unitsC. 76,500 unitsD. 80,000 units3． RS is currently preparing the production budget for Product A and the material purchase budget for material X for the forthcoming year. Each unit of Product A requires 5 kgs of material X. The anticipated opening inventory for Product A is5,000 units and the company wishes to increase the closing inventory by 30% by the end of the year.The anticipated opening inventory for material X is 50,000 kgs and in order to avoid stock outs the required closing inventory has been increased to 60,000 kgs.The Sales Director has confirmed a sales requirement of 70,000 units of Product A. What will be the purchases budget for material X?A. 347,500 kgsB. 350,000 kgsC. 357,500 kgsD. 367,500 kgs4. The principal budget factor is theA. Factor which limits the activities of the organisation and is often the starting point in budget preparation.B. Budgeted revenue expected in a forthcoming period.C. Main budget into which all subsidiary budgets are consolidated.D. Overestimation of revenue budgets and underestimation of cost budgets, which operates as a safety factor against risk.5. Which of the following would NOT be included in a cash budget?(i) Depreciation(ii) Provisions for doubtful debts(iii) Wages and salariesA. (i) and (ii) onlyB. (ii) and (iii) onlyC. (iii) onlyD. (i) only6. Overtime premium isA. The additional amount paid for hours worked in excess of the basic working week.B. The additional amount paid over and above the normal hourly rate for hours worked in excess of the basic working week.C. The additional amount paid over and above the overtime rate for hours worked in excess of the basic working week.D. The overtime rate.7. A standard cost isA. The planned unit cost of a product, component or service in a period.B. The budgeted cost ascribed to the level of activity achieved in a budget centre in a control period.C. The budgeted production cost ascribed to the level of activity in a budget period.D. The budgeted non-production cost for a product, component or service in a period.8. X operates a standard marginal costing system. The following budgeted and standard cost information is available: Budgeted production and sales 10,000 unitsDirect material cost – 3 kg x $10 $30 per unit Actual results for the period were as follows: Production and sales 11,500 units Direct material – 36,000 kg $342,000The direct material price variance isA. $18,000 adverseB. $3,000 adverseC. $3,000 favourableD. $18,000 favourable9．Y operates a standard marginal costing system. The following budgeted and standard cost information is available:Budgeted production and sales 10,000 unitsDirect material cost – 3 kg x $10 $30 per unitActual results for the period were as follows:Production and sales 11,500 unitsDirect material – 36,000 kg $342,000 The direct material usage variance isA. $15,000 adverseB. $14,250 adverseC. $14,250 favourableD. $15,000 favourable10. Which ONE of the following factors could explain a favourable direct material usage variance?A. More staff were recruited to inspect for quality, resulting in a higher rejection rate.B. When estimating the standard product cost, usage of material had been set using ideal standards.C. The company had reduced training of production workers as part of a cost reduction exercise.D. The material price variance was adverse.11. G repairs electronic calculators. The wages budget for the last period was based on a standard repair time of 24 minutes per calculator and a standard wage rate of $10.60 per hour. Following the end of the budget period, it was reported that: Number of repairs 31,000Labour rate variance $3,100 (A) Labour efficiency variance NilBased on the above information, the actual wage rate during the period was:A. $10.35 per hourB. $10.60 per hourC. $10.85 per hourD. $11.10 per hour12．P operates a standard marginal costing system. The following budgeted and standard cost information is available: Budgeted production and sales 10,000 units Variable production overheads – 5 hours x $4 $20 per unit Actual results for the period were as follows:Production and sales 11,500 units Variable production overheads – 52,000 hours $195,000The variable production overhead expenditure variance isA. $35,000 adverseB. $13,000 adverseC. $13,000 favourableD. $35,000 favourable13. XYZ operates an integrated accounting system. The material control account at 31 March 2011 shows the following information:Material control account$ $Balance b/d 50,000 Production overhead control account 10,000Creditors 100,000 ? 125,000Bank 25,000 Balance c/d 40,000175,000 175,000The $125,000 credit entry represents the value of the transfer to theA. Cost of sales accountB. Finished goods accountC. Profit and loss accountD. Work-in-progress account14.R makes one product, which passes through a single process. Details of the process account for period 1 were as follows: $Material cost – 20,000 kg 26,000Labour cost 12,000Production overhead cost 5,700Output 18,800 kgNormal losses 5% of inputThere was no work-in-progress at the beginning or end of the period. Process losses have no value. The cost of the abnormal loss (to the nearest $) isA. $437B. $441C. $460D. $46515. In a standard cost bookkeeping system, when the actual material usage has been greater than the standard material usage, the double entry to record this is:A. Debit the material usage variance account, Credit the raw material control accountB. Credit the material usage variance account, Debit the raw material control accountC. Debit the material usage variance account, Credit the work-in-progress accountD. Credit the material usage variance account, Debit the work-in-progress account16. A company produces a single product that passes through two processes. The details for process 1 are as follows: Materials input 20,000 kg at $2?50 per kgDirect labour $15,000Production overheads 150% of direct labourNormal losses are 15% of input in process 1 and without further processing any losses can be sold as scrap for $1 per kg. The output for the period was 18,500 kg from process 1.There was no work-in-progress at the beginning or end of the period.What value (to the nearest $) will be credited to the process 1 account in respect of the normal loss?A. NilB. $3,000C. $4,070D. $5,25017. A company has been asked to quote for a job. The company aims to make a net profit of 30% on sales. The estimated cost for the job is as follows:Direct materials 10 kg @ ￡10 per kg Direct labour 20 hours @ ￡5 per hourVariable production overheads are recovered at the rate of ￡2 per labour hour.Fixed production overheads for the company are budgeted to be ￡100,000 each year and are recovered on the basis of labour hours.There are 10,000 budgeted labour hours each year. Other costs in relation to selling, distribution and administration are recovered at the rate of ￡50 per job.The company quote for the job should beA. ￡572B. ￡637C. ￡700D. ￡83318.A company produces a single product that passes through two processes. The details for process 1 are as follows: Materials input 20,000 kg at $2?50 per kgDirect labour $15,000Production overheads 150% of direct labourNormal losses are 15% of input in process 1 and without further processing any losses can be sold as scrap for ￡1 per kg. The output for the period was 18,500 kg from process 1.There was no work-in-progress at the beginning or end of the period. What is the value (to the nearest $) of the output to process 2?19. In an integrated bookkeeping system, when the actual production overheads exceed the absorbed production overheads, the accounting entries to close off the production overhead account at the end of the period would be:A. Debit the production overhead account and credit the work-in-progress account.B. Debit the work-in-progress account and credit the production overhead account.C. Debit the production overhead account and credit the profit and loss account.D. Debit the profit and loss account and credit the production overhead account.20. In a standard cost bookkeeping system, when the actual material price exceeds the standard price, the double entry to record the difference in price is:A. Debit the material price variance account and credit the raw material control accountB. Credit the material price variance account and debit the raw material control accountC. Debit the material price variance account and credit the work-in-progress accountD. Credit the material price variance account and debit the work-in-progress account试题答案：1、【答案】 A2、【答案】 D3、【答案】 B4、【答案】 D5、【答案】 A6、【答案】 A7、【答案】 B8、【答案】 A9、【答案】 D10、【答案】 A11、【答案】 D12、【答案】 C13、【答案】 C14、【答案】 D15、【答案】 C16、【答案】 A17、【答案】 B18、【答案】 C19、【答案】 C20、【答案】 D参与CIMA的考⽣可按照复习计划有效进⾏，另外⾼顿⽹校官⽹CIMA考试辅导⾼清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进⾏全程跟踪、分析、指导，可以帮助考⽣全⾯提升备考效果。
c1教练员理论模拟考试
c1教练员理论模拟考试1、如果轮胎出现裂口，应当放气降压后才能继续行驶。
（）A、正确B、错误答案：B分析：如果轮胎出现裂口，应当及时更换轮胎，防止爆胎发生交通事故。
2、汽车驾驶操作应着眼于基本功的训练，其主要内容包括（）。
A、上下车动作B、发动机起动C、起步、行驶、转向、制动D、处理各种障碍答案：ABC分析：本题详情查看《机动车驾驶培训教练员》：汽车驾驶操作应着眼于基本功的训练，其主要内容包括上下车动作、发动机起动、起步、行驶、转向、制动等。
3、行车中前方遇到准备驶离车站的公交车时，教练员应提示学员鸣喇叭示意，加速超越公交车。
A、正确B、错误答案：B分析：本题详情查看《机动车驾驶培训教练员》：行车中前方遇到准备驶离车站的公交车时，教练员应提示学员停车。
4、轮胎气压明显不足会影响行车的安全性，但不会影响汽车的燃油消耗。
A、正确B、错误答案：B分析：轮胎气压明显过高或者不足都会影响行车的安全性，也会增大汽车的燃油消耗。
5、汽车在高速公路上发生故障时，驾驶员应当（），确保安全。
A、尽可能在应急车道内停车B、开启危险报警闪光灯、在车后50米～100米处设置警告标志C、开启危险报警闪光灯,在车后150米以外设置警告标志D、必要时报警答案：ACD分析：《机动车驾驶培训教练员从业资格培训教材》注明：汽车在高速公路上发生故障时，驾驶员应当：1、尽可能在应急车道内停车；2、开启危险报警闪光灯，在车后150米以外设置警告标志；3、必要时报警，确保安全。
6、遇其他机动车发生交通事故急需帮助运送伤员时，应予以拒绝，让其耐心等待救护车。
（）A、正确B、错误答案：B分析：遇到这样的情况应当予以帮助，让伤者早日接受治疗。
因此本题错误。
7、我国机动车、非机动车实行（）通行。
A、左侧B、右侧C、两侧答案：B分析：大陆一般是右侧。
但是比如香港之类的他们因为以前受的制度不同他们是向左。
8、在中央有隔离带的道路上行驶，遇行人试图横穿道路时如图所示，教练员应及时提示学员（）。
c1理论考试题及答案
c1理论考试题及答案一、单项选择题（每题2分，共20分）1. 根据C1理论，下列哪项不是系统分析的基本原则？A. 系统性原则B. 整体性原则C. 可逆性原则D. 动态性原则答案：C2. C1理论中，关于信息处理的描述，哪项是错误的？A. 信息处理需要遵循一定的流程B. 信息处理的结果应该具有可验证性C. 信息处理可以忽略环境因素D. 信息处理应考虑数据的完整性答案：C3. 在C1理论的框架下，以下哪项不是决策支持系统的主要功能？A. 数据收集B. 信息分析C. 决策制定D. 风险评估答案：C4. 按照C1理论，以下哪项不是系统设计的关键要素？A. 功能性B. 可用性C. 经济性D. 艺术性答案：D5. C1理论认为，系统优化的目标是什么？A. 最大化系统效率B. 最小化系统成本C. 实现系统各部分的最佳组合D. 以上都是答案：D6. 在C1理论中，系统评估的目的是？A. 确定系统是否满足需求B. 识别系统的潜在问题C. 评估系统的性能指标D. 以上都是答案：D7. 根据C1理论，系统测试通常不包括以下哪项活动？A. 单元测试B. 集成测试C. 性能测试D. 市场调研答案：D8. C1理论中提到的系统维护，主要涉及哪些方面？A. 硬件维护B. 软件升级C. 用户培训D. 以上都是答案：D9. 在C1理论的视角下，系统分析与设计的关系如何？A. 系统分析是设计的基础B. 系统设计是分析的延续C. 分析与设计是相互独立的D. 分析与设计是同一过程答案：A10. C1理论强调的系统思维包括哪些方面？A. 跨学科思维B. 创新思维C. 批判性思维D. 以上都是答案：D二、多项选择题（每题3分，共15分）1. C1理论中，系统分析的步骤通常包括哪些？A. 明确问题B. 收集数据C. 制定方案D. 实施方案答案：ABC2. 根据C1理论，系统设计需要考虑哪些因素？A. 用户需求B. 技术可行性C. 成本效益D. 环境影响答案：ABCD3. C1理论中，系统测试的类型包括？A. 单元测试B. 集成测试C. 系统测试D. 验收测试答案：ABCD4. 系统评估在C1理论中的作用包括？A. 验证系统功能B. 识别潜在风险C. 提供改进建议D. 确定项目终止答案：ABC5. C1理论中，系统维护的常见活动包括？A. 故障排除B. 性能优化C. 安全更新D. 用户支持答案：ABCD三、判断题（每题1分，共10分）1. 根据C1理论，系统分析是系统设计的必要前提。
CIMA—F2模拟题及分析(2)
CIMA—F2模拟题及分析（2）1. On 1 January 2009 CSA, a listed entity, had 3,000,000 $1 ordinary shares in issue. On 1 May 2009, CSA made a bonus issue of 1 for 3.On 1 September 2009, CSA issued 2,000,000 $1 ordinary shares for $3.20 each. The profit before tax of CSA for the year ended 31 December 2009 was $1,040,000. Income tax expense for the year was $270,000.The basic earnings per share for the year ended 31 December 2008 was 15.4 cents.On 1 November 2009 CSA issued convertible loan stock. Assuming the conversion was fully subscribed there would be an increase of 2,400,000 ordinary shares in issue. The liability element of the loan stock is $4,000,000 and the effective interest rate is 7%.CSA is subject to income tax at a rate of 30%.Required:(a) Calculate the basic earnings per share to be reported in the financial statements of CSA for the year ended 31 December 2009, including comparative, in accordance with the requirements of IAS 33 Earnings Per Share.(4 marks)(b) Calculate the diluted earnings per share for the year ended 31 December 2009, in accordance with the requirements of IAS 33 Earnings Per Share.(3 marks)(c) Briefly explain why the bonus issue and issue at full market value are treated differently in arriving at basic earnings per share.(3 marks)(Total for Question Three = 10 marks)2. MX acquired 80% of the 1 million issued $1 ordinary share capital of FZ on 1 May 2009 for $1,750,000 when FZ’s retained earnings were $920,000.The carrying value was considered to be the same as fair value with the exception of the following: •The carrying value of FZ’s property, plant and equipment at 1 May 2009 was $680,000. The market value at that date was estimated at $745,000. The remaining useful life of the property, plant and equipment was estimated at 5 years from the date of acquisition.•FZ had a contingent liability with a fair value of $100,000. There was no change to the value of this liability at the year-end.MX estimates that the costs of reorganising the combined entity following acquisition will be $200,000.MX depreciates all assets on a straight line basis over their estimated useful lives on a monthly basis.FZ sold goods to MX with a sales value of $300,000 during the 8 months since the acquisition. All of these goods remain in MX’s inventories at the year end. FZ makes 20% gross profit margin on all sales.The retained earnings reported in the financial statements of MX and FZ as at 31 December 2009 are $3.2 million and $1.1 million respectively. There has been no impairment to goodwill sincethe date of acquisition.The group policy is to measure non-controlling interest at fair value at the date of acquisition. The fair value of non-controlling interest at 1 May 2009 was $320,000.Required:Calculate the amounts that will appear in the consolidated statement of financial position of the MX Group as at 31 December 2009 for:(i) Goodwill;(ii) Consolidated retained earnings; and(iii) Non-controlling interest.(Total for Question Four = 10 marks)3. You are a trainee accountant with a large accountancy firm and a training day has been organised to update all technical staff on a range of topics across various technical disciplines.You have been asked to prepare a brief report for inclusion in the course notes which will be distributed to all staff attending the training day. The report is to cover the recent attempts at convergence between IFRS and US GAAP.Required:Prepare the report, explaining the progress to date of the convergence project. Include four examples of areas of accounting where convergence has been achieved.(Total for Question Five = 10 marks)试题答案：1、【答案】Answer to Question Four(i). Goodwill$ $Consideration transferred 1,750,000Non-controlling interest at fair value 320,000Net assets at date of acquisition:Carrying value 1,920,000FV adjustment (745 – 680) 65,000Contingent liability (100,000)(1,885,000)Goodwill 185,000(ii). Consolidated retained earningsMX FZ$ $As reported in SOFP 3,200,000 1,100,000Less pre-acquisition retained earnings (920,000)Depreciation on PPE FV adjustment ( 8/60 months x $65,000) (8,667)Unrealised profit ($300,000 x 20%) (60,000)111,333Group share of FZ ($111,333 x 80%) 89,066Consolidated retained earnings 3,289,066(iii). Non controlling interest$Non controlling interest at fair value 320,000Plus NCI share of adjusted post acquisition retained earnings (as in (ii) above) (20% x $111,333) 22,267342,2672、【答案】Report on convergence project to dateThe US has traditionally adopted a rules-based approach to financial reporting standard setting, whereas the IASB’s financial reporting standards are principles-based. The US has, in light of a number of major corporate scandals, now accepted that a principles-based reporting framework is more appropriate to current corporate reporting needs.In September 2002, the US standard setter, Financial Accounting Standards Board (FASB) and the IASB agreed to undertake a project to converge their accounting practices and aimed to reduce the number of differences between US GAAP and IFRS. The agreement, known as the Norwalk agreement, committed the two parties to making their existing standards fully compatible as soon as practicable, and to co-ordinate their future work programs to avoid future differences in approach. A short term project was undertaken to remove some of the differences between existing standards in order to achieve the first objective of the Norwalk agreement. In order to meet the second, the two bodies have collaborated on the development of new and revised standards, and continue to do so.A memorandum of understanding between FASB and the IASB sets out a “Roadmap” of convergence between IFRS and US GAAP. This was aimed at removing the need for entities having prepared their financial statements using IFRS to prepare reconciliation to US GAAP in order to be listed on a US exchange. The requirement for the reconciliation has now been removed, ahead of the scheduled date and both parties announced their continued commitment to the process in 2009.Projects undertaken jointly between FASB and IASB have produced the following:•The issue of IFRS 5 Non-current assets held for sale and discontinued operations;•IFRS 8 Operating segments;•The revision of IAS 1 Presentation of financial statements, and an agreement on common wording to be used in accounting standards;•The revision of IFRS 3 Business combinations.There are a number of ongoing, longer term projects including the revising of the accounting framework set out in the Framework for the preparation and presentation of financial statements, income taxes and revenue recognition.3、【答案】Consolidated statement of comprehensive income for the SOT Group for the year ended 30 September 2009.$000Revenue (6,720 + (5/12 x 6,240) + (9/12 x 5,280)) 13,280Cost of sales (3,600 + (5/12 x 3,360) + (9/12 x 2,880)) (7,160)Gross profit 6,120Administrative expenses (760 + (5/12 x 740) + (9/12 x 650) + 10(W1) + 23(W2) - 40(W5)) (1,549)Distribution costs (800 + (5/12 x 700) + (9/12 x 550)) (1,505)Gain on disposal of investment in UV (W3) 163Finance costs (360 + (5/12 x 240) + (9/12 x 216)) (622)Share of profit of associate (35% x 684 x 3/12) 60Profit before tax 2,667Income tax expense (400 + (5/12 x 360) + (9/12 x 300)) (775)Profit for the year 1,892Other comprehensive income:Actuarial gains on defined benefit pension plan (110 + (9/12 x 40)) 140Tax effect of other comprehensive income (30 + (9/12 x 15)) (41)Recognised gains on AFS investments 46Recycling of previously recognised gains on AFS investment (40)Share of other comprehensive income of associates, net of tax (35% x 25 x 3/12) 2Other comprehensive income for the year, net of tax 107Total comprehensive income for the year 1,999Profit for the year attributable to:Equity holders of the parent (1,892 – 196) 1,696Non-controlling interest (W6) 1961,892Total comprehensive income attributable to:Equity holders of the parent (1,999– 201) 1,798Non-controlling interest (W6) 2011,999WorkingsW1 Fair value adjustments $000Increase in value at acquisition date 960Remaining useful life from acquisition date 40 yearsAnnual charge 24Charge from date of acquisition ($24,000 x 5/12) charged to admin expenses 10W2 Goodwill impairment $000 $000Consideration transferred 2,800Non-controlling interest at proportionate share (20% x 3,210) 642Net assets at acquisition:Share capital 200Reserves 2,050Fair value uplift 960(3,210)Goodwill 23210% impairment to be charged to administrative expenses 23W3 Gain on disposal of UV $000 $000Fair value of consideration received 960Plus fair value of 35,000 shares retained 792Less share of fair value of consolidated carrying value of the subsidiary at date control is lost: Share capital (75% x $100,000) 75Reserves (1,300 + (9/12 x 709)) x 75% 1,374Unimpaired goodwill (W4) 140(1,589)Gain on sale 163W4 Goodwill on acquisition of UV $000 $000Fair value of consideration transferred 980Non controlling interest at proportionate share of net assets (25% x 1,120,000) 280 1,260Net assets at acquisition:Share capital 100Reserves 1,020(1,120)Goodwill 140W5 Recyclying of previously recognised gains of $40,000 from reserves to administrative expenses, recorded as: dr reservesCr administrative expensesW6 Non-controlling interestsProfit for the year Total comprehensive income$000 $000As per PB accounts 840 840Additional deprecation on FV (24) (24)816 81620% NCI x 5/12 months 68 68As per UV accounts 684 70925% NCI x 9/12 months 128 133Total NCI in PFY(68 + 128) 196Total NCI in TCI (68 + 133) 2014、【答案】(a)Briefing note on KERThe expansion to new markets has resulted in a 40% increase in revenue. This appears to have been achieved, however at the expense of the profit margins. Gross profit margin has fallen from 31% to 26%in the last year, and with the same product base it is likely then that this is caused by selling at reduced prices to break into new markets. The distribution costs have increased by 58% from 2008 and although an increase would be expected with the expansion, it is considerably higher than the increase in revenue. It is possible that the new markets are a significant distance away geographically.The profit for the year appears to have increased slightly, but this is in fact due to the incl usion of the associate’s profit. Without the associate’s profit in 2009, the profit margin is 2.8% compared with 9% in 2008. This is a significant decrease and is likely to be caused by a combinationof reduced gross margins, high distribution costs and finance costs which have doubled in the year.Interest cover has fallen from 5.2 in 2008 to 3.7 as a result of diminished profits, increased long-term borrowings and the introduction of an overdraft facility. Although there is still adequate cover, it increases KER’s vulnerability to increases in interest rates. The gearing ratio has also increased significantly despite the increases in equity from the revaluation of property, plant and equipment and investments. The increased loans have resulted in an increase in gearing from 43% to 60% and this together with falling interest cover may affect KER’s ability to raise further finance in the future.The return on capital employed has been maintained, however a significant part of the increase in capital employed has come from revaluation and so will not necessarily bring increased future revenues. The increased revenues have, however resulted in an increase in non-current asset turnover from 2.5 to 3.0.The expansion has clearly put pressure on working capital. In addition to moving from a positive cash balance to an overdraft, the receivables days have increased from 48 days to 63 days, and yet payables days have remained static. Inventory days have increased from 34 days to 50 days which although may be as a result of increased orders about to be met, is nonetheless tying up cash. This is a common result of expanding too quickly, however KER must improve its debt collection if it is to avoid a cash crisis.The Chairman’s summary is biased towards the increases in revenue, but the expansion has reduced profitability and compromised cash flow as a result of increase in receivables. In addition, the increases in non-current assets appear to come from revaluation rather than investment in assets for the future generation of trading revenue and so future revenue increases may not be sustainable. The profit share from the associate masks the falling margins resulting in KER being sensitive to interest rate changes in the future.(b)Although many of the alternative treatments within IFRS have been removed, there are still some accounting standards that allow for choice. The most obvious being IAS 16 Property, Plant and Equipment, which permits assets to be held under the cost or valuation method. Where entities being compared adopt different policies then the totals for non-current assets, depreciation (and therefore profit for the year) and equity will all be affected. This affects performance ratios such as profit margin, financial structure ratios such as gearing and interest cover and efficiency ratios, such as ROCE.In addition the estimates used to determine the value of inventories, the recoverability of receivables and the useful lives of non-current assets are highly subjective. Reduced comparability may result from directors taking a more or less conservative view than the directors of another entity. This could affect efficiency ratios such as inventory and receivables turnover and ROCE. There is a great deal of flexibility in how entities report the various expenses incurred. Some entities may choose to include, eg depreciation in cost of sales rather than in administration or distribution costs, and so even where entities operate in the same segment they could have notably different gross profit margins.Question 7 Appendix – relevant ratios that could be selected (up to a maximum of 8 marks) 2009 2008Gross profit margin 372/1,430 x 100% 317/1,022 x 100%GP/ Revenue = 26% = 31%Profit for the year 120/1,430 x 100% 92/1,022 x 100%Profit/revenue = 8.4% = 9%Profit for the year, excluding the (120 – 80)/1,430 x 100%share of associate = 2.8%Interest coverProfit before interest/interest 220/60= 3.7 times 155/30= 5.2 timesGearing 400/663 x 100% 210/487 x 100%Debt/equity = 60% = 43%ROCE (160 + 60)/(663 + 400) x 100% (125 + 30)/(487 + 210) x 100%Profit before finance = 21% = 22%costs/capital employedNon-current asset turnover Revenue/ non-current assets 1,430/480= 3.0 times 1,022/404= 2.5 timesReceivables days Receivables/revenue x 365 days (247/1,430) x 365 days= 63 days (134/1,022) x 365 days= 48 daysInventory daysInventory/ CoS x 365 days (145/1058) x 365 days= 50 days (65/705) x 365 days= 34 daysGearing 400/(400 + 663) x 100% 210/(210 + 487) x 100%Debt/Debt +Equity = 37.6% = 30.1%Gearing could be stated 437/(437 + 663)including overdraft =39.7%Payable days Payables/CoS x 365 days (99/1,058) x 365 days= 34 days (68/705) x 365 days=35 daysOperating profit (372 – 74 – 158) = 140/1,430 (317 – 62 -100) = 155/1,022(GP less admin less distrib)/rev 9.8% 15.2%Current ratio 392/136 221/68CA/CL 2.9 3.25Quick ratio 247/136 156/68CA less inventories 1.8 2.3Profit before tax/revenue 160/1,430 125/1,02211.2% 12.2%Changes in the yearIncrease in revenue (1,430 – 1,022)/1,022 = 40% Increase in distribution costs (158 – 100)/100 = 58%参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
c1考试模拟试题及答案解析
c1考试模拟试题及答案解析一、阅读理解阅读以下文章，并回答1-5题。
文章：随着全球化的发展，跨国公司的数量不断增加。
这些公司不仅促进了全球经济的增长，也带来了文化交流和多样性。
然而，全球化也带来了挑战，比如文化冲突和环境问题。
跨国公司在追求利润的同时，也需要考虑其对当地社会和环境的影响。
1. 全球化促进了什么？A. 经济增长B. 文化冲突C. 环境问题D. 社会不公2. 文章提到的挑战不包括以下哪一项？A. 文化冲突B. 环境问题C. 经济衰退D. 社会不公3. 跨国公司在追求什么？A. 利润B. 社会公正C. 文化多样性D. 环境保护4. 文章中提到的“多样性”指的是什么？A. 经济多样性B. 文化多样性C. 社会多样性D. 环境多样性5. 文章认为跨国公司应该考虑什么？A. 利润最大化B. 社会影响C. 文化冲突D. 环境问题答案解析：1. 正确答案是A。
文章第一句提到全球化促进了全球经济的增长。
2. 正确答案是C。
文章提到了文化冲突和环境问题，但没有提到经济衰退。
3. 正确答案是A。
文章最后一句提到跨国公司在追求利润。
4. 正确答案是B。
文章第二句提到了文化交流和多样性，这里的“多样性”指的是文化多样性。
5. 正确答案是B和D。
文章最后一句提到跨国公司需要考虑其对当地社会和环境的影响。
二、听力理解听以下对话，并回答6-10题。
对话：A: 你昨天去博物馆了吗？B: 是的，我去了。
那里有一个关于古代文明的展览。
A: 听起来很有趣。
你最喜欢哪个部分？B: 我最喜欢古埃及的部分。
那些文物非常吸引人。
A: 我也对古埃及很感兴趣。
你买了纪念品吗？B: 没有，但我拍了一些照片。
6. 他们昨天去了哪里？A. 电影院B. 博物馆C. 图书馆D. 公园7. 展览的主题是什么？A. 现代艺术B. 古代文明C. 科技发展D. 自然历史8. B最喜欢哪个部分？A. 古罗马部分B. 古埃及部分C. 古希腊部分D. 古中国部分9. B买了纪念品吗？A. 是的，他买了。
2022-2023年安全员之江苏省C1证(机械安全员)综合提升模拟卷附有答案详解
2022-2023年安全员之江苏省C1证（机械安全员）综合提升模拟卷附有答案详解单选题（共20题）1. 塔机应安装起重力矩限制器，若设有起重力矩显示装置，则其数值误差不应大于实际值的（）。
A.±3%B.±5%C.±8%D.±10%【答案】 B2. 起重机混凝土基础按塔机制造厂的使用说明书要求制作；使用说明书中混凝土强度未明确的，混凝土强度等级不得低于（）。
A.C30B.C40C.C50D.C60【答案】 A3. 测量钢丝绳直径的测量应在无张力的情况下，距钢丝绳端头（）外的直线部位上进行。
A.5mB.10mC.15mD.20m【答案】 C4. 起重公称力矩在（）出厂超过10的塔式起重机，必须进行安全评估和结构应力测试，合格的方可进行安装质量的检验检测。
A.400kN·m（含400kN·m）以下B.630kN·m（不含630kN·m）以下C.630～1250kN·m（不含1250kN·m）D.1250kN·m以上【答案】 B5. 物料提升机额定起重量不宜超过（）；安装高度不宜超过（）。
A.16kN，30mB.12kN，25mC.16kN，25mD.12kN，30m【答案】 A6. 钢丝绳采用绳卡固接时，与钢丝绳直径匹配的绳卡数量应符合规定，绳卡间距应是（）倍钢丝绳直径，最后一个绳卡距绳头的长度不得小于140mm。
A.5～6B.6～7C.7～8D.8～9【答案】 B7. 建筑起重机械使用单位在建筑起重机械安装验收合格之日起（）内，向工程所在地县级以上地方人民政府建设行政主管部门办理使用登记。
A.15日B.30日C.60日D.90日【答案】 B8. 下列关于静力压桩机，说法不正确的是（）。
A.静力压桩机是依靠静压力将桩压入地层的施工机械。
B.当沉桩力大于静压力时，桩就沉人土中C.适用于软土地层及沿海沿江淤泥地层中施工D.静力压桩机分机械式和液压式两种【答案】 B9. 当建筑物超过（）层时,施工升降机地面通道上方应搭设防护棚。
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CIMA—C1模拟题及分析（3）1．The difference between an income statement and an income and expenditure account isthat:A. An income and expenditure account is an international term for an Income statement.B. An income statement is prepared for a business and an income and expenditure account is prepared for a not-for-profit making organisation.C. An income statement is prepared on an accruals basis and an income and expenditure account is prepared on a cash flow basis.D. An income statement is prepared for a manufacturing business and an income and expenditure account is prepared for a non-manufacturing business.2． Which one of the following sentences does NOT explain the distinction between financial accounts and management accounts?A. Financial accounts are primarily for external users and management accounts are primarily for internal users.B. Financial accounts are normally produced annually and management accounts are normally produced monthly.C. Financial accounts are more accurate than management accounts.D. Financial accounts are audited by management where as management accounts are audited by external auditors.3．Which one of the following should be accounted for as capital expenditure?A. Cost of painting a building.B. The replacement of windows in a building.C. The purchase of a car by a garage for re-sale.D. Legal fees incurred on the purchase of a building.4. A company includes in inventory goods received before the year end, but for which invoices are not received until after the year end. This is in accordance withA. The historical cost convention.B. The accruals concept.C. The consistency concept.D. The materiality concept.5. When there is inflation, the historical cost convention has the effect ofA. Overstating profits and understating statement of financial position values.B. Understating profits and overstating statement of financial position values.C. Understating cash flow and overstating cash in the statement of financial position.D. Overstating cash flow and understating cash in the statement of financial position6. Which ONE of the following best describes the stewardship function?A. Ensuring high profits.B. Managing cash.C. Ensuring the recording, controlling and safeguarding of assets.D. Ensuring high dividends to shareholders.7. The accounting equation at the start of the month was: Assets $14,000 less liabilities $6,500. During the following month, the business purchased a non-current asset for $6,000, paying by cheque, a profit of $9,000 was made, and payables of $7,500 were paid by cheque.What would the balance on capital be at the end of month?8. Non-current assets can best be defined as Items of machinery which are not moveable and are purchase with an intention of resale.True/False9. The objective of financial statements is it enables users to assess the performance of management and to aid in decision making.True/false10. The core objective of accounting isProvide financial information to the users of such informationMaintain records of assets and liabilitiesKeep record or transactionsTo fulfil statutory requirements11. B operates the imprest system for petty cash. At 1 July there was a float of $150, but it was decided to increase this to $200 from 1 August onwards. During July, the petty cashier received $25 from staff for using the photocopier and a cheque for $90 was cashed for an employee. In July, cheques were drawn for $500 for petty cash.What was the total expense paid from petty cash in July?A. $385.B. $435.C. $515.D. $615.12. Z‟s bank statement shows a balance of $825 overdrawn. The bank statement includes bank charges of $50, which have not been entered in the cash book. There are unpresented cheques totalling $475 and deposits not yet credited of £600. The bank statement incorrectly shows a direct debit payment of $160, which belongs to another customer.What figure for the bank balance should be shown in the statement of financial position?A. $590 overdrawn.B. $540 overdrawn.C. $790 overdrawn.D. $840 overdrawn.13. What is an imprest system?A. Records the use of a company‟s seal.B. Helps to reconcile the cash book with the bank statement.C. Helps to control petty cash.D. Is part of computerised accounting?14. The entries in a sales ledger control account are:Sales $250,000Bank $225,000Sales returns $2,500Bad debts (irrecoverable debts?) $3,000Returned unpaid cheque $3,500Contra with purchase ledger account $4,000 What is the balance on the sales ledger control account?15．P is a sole proprietor whose accounting records are incomplete. All the sales are cash sales and during the year $50,000 was banked, including $5,000 from the sale of a business car. He paid $12,000 wages in cash from the till and withdrew $2,000 per month as drawings.The cash in the till at the beginning and end of the year was $300 and $400 respectively. What were the sales for the year?6． N operates an imprest system for petty cash. On 1 February, the float was $300. It was decided that this should be increased to $375 at the end of February.During February, the cashier paid $20 for window cleaning, $100 for stationery and $145 for coffee and biscuits. The cashier received $20 from staff for the private use of the photocopier and $60 for a miscellaneous cash sale.What amount was drawn from the bank account for petty cash at the end of February?A. $185B. $260C. $315D. $37517． On 1 May, East owed a supplier $1,200. During the month of May, East:Purchased goods for $1,700 and the supplier offered a 5% discount for payment within the month. Returned goods valued at $100 which had been purchased in April.Sent a cheque to the supplier for payment of the goods delivered in May. What is the balance on the supplier‟s account at the end of May?A. $1,015B. $1,100C. $1,185D. $1,30018． North, which is registered for sales tax, received an invoice from an advertising agencyfor$4,000 plus sales tax. The rate of sales tax on the goods was 20%. What would the correct ledger entries be?Debit $ Credit $A. Advertising expense 4,000 Payables 4,000B. Advertising expense 4,800 Payables 4,800C. Advertising expense 4,800 Payables 4,000 Sales tax account 800D. Advertising expense 4,000 Payables 4,800 Sales tax account 80019． Which of the following are used in a coding system for accounting transactions?A. Department code.B. Nominal ledger code.C. Product code.D. All of the above.20． Which ONE of the following attributes is the most important for any code to possess in order to be of use in an accounting system?A. Easy to change the code number.B. Each code is a unique number.C. A combination of letters and digits to ensure input accuracy.D. Linked to assets, liabilities, income, expenditure and capital.试题答案：1、【答案】 B2、【答案】 D3、【答案】 D4、【答案】 B5、【答案】 A6、【答案】 C7、【答案】$16,5008、【答案】False9、【答案】False10、【答案】 A11、【答案】 A12、【答案】 B13、【答案】 C14、【答案】 B15、【答案】 C16、【答案】 B17、【答案】 B18、【答案】 D19、【答案】 D20、【答案】 B参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。