ACCA考试公司法与商法(基础阶段)历年真题精选及详细解析1110-50
acca考试试题及答案
acca考试试题及答案ACCA考试试题及答案一、单项选择题1. 以下哪项不是财务报表分析的目的？A. 评估企业的盈利能力B. 评估企业的流动性C. 评估企业的偿债能力D. 预测企业的未来发展答案：D2. 在进行财务比率分析时，以下哪项比率是衡量企业盈利能力的？A. 流动比率B. 速动比率C. 净资产收益率D. 资产负债率答案：C3. 以下哪项不是现金流量表的主要部分？A. 经营活动产生的现金流量B. 投资活动产生的现金流量C. 筹资活动产生的现金流量D. 利润表答案：D二、多项选择题1. 以下哪些因素可能影响企业的财务状况？A. 市场利率的变化B. 原材料价格的波动C. 企业管理层的决策D. 政府政策的调整答案：A, B, C, D2. 在进行财务预测时，以下哪些方法可能被使用？A. 趋势分析法B. 比率分析法C. 回归分析法D. 德尔菲法答案：A, C, D3. 以下哪些因素可能影响企业的流动性？A. 存货水平B. 应收账款回收速度C. 应付账款支付期限D. 长期债务结构答案：A, B, C三、计算题1. 某企业2023年的财务数据显示，销售收入为1000万元，销售成本为600万元，营业费用为150万元，管理费用为100万元，财务费用为50万元，所得税为100万元。
请计算该企业的净利润。
答案：净利润 = 销售收入 - 销售成本 - 营业费用 - 管理费用 - 财务费用 - 所得税净利润 = 1000 - 600 - 150 - 100 - 50 - 100 = 100万元2. 某企业2023年的资产总额为5000万元，负债总额为2000万元，所有者权益为3000万元。
请计算该企业的资产负债率。
答案：资产负债率 = 负债总额 / 资产总额资产负债率 = 2000 / 5000 = 0.4 或 40%四、简答题1. 简述财务报表分析的主要内容。
答案：财务报表分析的主要内容包括：（1）资产负债表分析，主要分析企业的资产结构、负债结构和所有者权益结构；（2）利润表分析，主要分析企业的盈利能力、成本控制能力和利润分配情况；（3）现金流量表分析，主要分析企业的现金流入和流出情况，以及现金流量的质量；（4）财务比率分析，通过计算和比较各种财务比率，评估企业的盈利能力、偿债能力、流动性和运营效率等。
ACCAF4公司法与商法题库.doc
Special resolution
正确答案：
Special resolution
问题22
Which of the followi ng is the n ame given to compa nies that are created by directors of in solve nt companies in order to continue their business illegally?
问题1
Which of the following must be proved to win a case of fraudule nt trading un der the In solve ncy Act 1986?
所选答案：The fraud wasintended正确答案：
The fraud was intended
问题2
Which of the following parties has their interest paid last out of a liquidated company's assets?所选答案：
Members
正确答案：
Members
问题3
At which point before its payme nt does a divide nd become a debt of the compa ny?
21
止确答案：
21
问题25
Which of the following statements concerning wrongful trading is correct?
所选答案：
A case of wrongful trading is brought by a company's liquidator
ACCA考试管理会计(基础阶段)历年真题精选及详细解析1111-13
B. $2,720 higher
C. $3,400 lower
D. $3,400 higher
The correct answer is: $2,720 lower
解析：If marginal costing is used to value inventory instead of absorption costing, the difference in profits will be equal to the change in inventory volume multiplied by the fixed production overhead absorption rate = 80 units x $34 = $2,720
Since closing inventory are higher than opening inventories, the marginal costing profit will be lower that the absorption costing profit (so $2,720 higher is incorrect). This is because the marginal costing profit does not 'benefit' from the increase in the amount of fixed production overhead taken to inventory (rather than to the income statement).
If marginal costห้องสมุดไป่ตู้ng were used, the marginal costing profit for the year, compared with the profit calculated by absorption costing, would be which of the following?
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1109-9
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1109-91.The IASB\'s Conceptual Framework for Financial Reporting gives six qualitative characteristics offinancial information. What are these six characteristics?A Relevance, Faithful representation, Comparability, Verifiabilit, Timeliness and UnderstandabilityB Accuracy, Faithful representation, Comparability, Verifiability, Timeliness and UnderstandabilityC Relevance, Faithful representation, Consistency, Verifiability, Timeliness and UnderstandabilityD Relevance, Comparability, Consistency, Verifiability, Timeliness and Understandability答案：A2. Listed below are some comments on accounting concepts.1 Financial statements always treat the business as a separate entity.2 Materiality means that only items having a physical existence may be recognised as assets.3 Provisions are estimates and therefore can be altered to make the financial results of a business more attractive to investors.Which, if any, of these comments is correct, according to the IASB\'s Conceptual Framework for Financial Reporting?A 1 onlyB 2 onlyC 3 onlyD None of them答案：A3. Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 AccuracyWhich of these are qualitative characteristics of financial information according to the IASB\'s Conceptual Framework for Financial Reporting?A 1and2onlyB 2 and 4 onlyC 3 and 4 onlyD 1 and 3 only答案：D4. Which ONE of the following statements describes faithful representation, a qualitative characteristic of faithful representation?A Revenue earned must be matched against the expenditure incurred in earning it.B Having information available to decision-makers in time to be capable of influencing their decisions.C The presentation and classification of items in the financial statements should stay the same from one period to the next.D Financial information should be complete, neutral and free from error5. According to the IASB\'s Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material errorA 1and2B 2and3C 1and4D 3and4。
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1110-13
B Giving a ruling on matters in dispute
C Taking notes during the meeting
答案：B
4. Ali is responsible for preparing and issuing documents prior to a meeting, then acting on and communicating decisions following the meeting. What is his role?
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1110-13
1. Which of the following would not be an objective of stakeholder management in relation to major supStewardship theory
B Agency theory
C Stakeholder theory
答案：B
A Committee secretary
B Committee member
C Committee Chair
答案：A
5. Which of the following statements about corporate social responsibility is true?
(i) CSR guarantees increased profit levels
A Janet only
B Janet and Mary at P Co
C Janet and D Group
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1109-11
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1109-111. A business can make a profit and yet have a reduction in its bank balance. Which ONE of the following might cause this to happen?A The sale of non-current assets at a lossB The charging of depreciation in the statement of profit or lossC The lengthening of the period of credit given to customersD The lengthening of the period of credit taken from suppliers 答案：C2. The profit made by a business in 20X7 was $35, ,400. The proprietor injected new capital of $10,200 during the year and withdrew a monthly salary of $500.If net assets at the end of 20x7 were $95,100, what was the proprietor\'s capital at the beginning of the year?A $50,000B $55, 500C $63,900D $134,700答案：B3. The profit earned by a business in 20X7 was $72 ,500. The proprietor injected new capital of $8,000 during the year and withdrew goods for his private use which had cost $2,200. If net assets at the beginning of 20X7 were $101,700, what were the closing net assets?A $35,000B $39, 400C $168, 400D $180,000答案：D4. A trader\'s net profit for the year may be computed by using which 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 Opening capital -drawings -capital introduced -closing capital答案：B5. Which one of the following can the accounting equation can be rewritten as?A Assets + profit - drawings - liabilities = closing capitalB Assets - liabilities - drawings = opening capital + profitC Assets - liabilities - opening capital + drawings = profitD Assets - profit - drawings = closing capital - liabilities答案：C。
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1110-21
B Sales will rise sharply when incomes of households rise
C The good is an inferior good
A Inelastic demand, inelastic supply
B Elastic demand, elastic supply
C Inelastic demand, elastic supply
D Elastic demand, inelastic supply
答案：B
7. If the absolute value of the price elasticity of demand for dry white wine is greater than one, a decrease in the price of all wine would result in:
C A less than proportional increase in the quantity of dry white wine purchased
D A more than proportional increase in the quantity of dry white wine purchased
1 An incree longer term, an increase in new building work
3 The provision of more rented accommodation
4 Fewer owner-occupied dwellings
acca考试真题及答案
acca考试真题及答案ACCA考试真题及答案一、选择题1. 根据ACCA考试大纲，以下哪项是财务报表分析的关键要素？A. 财务比率分析B. 市场趋势分析C. 宏观经济因素D. 行业竞争分析答案：A2. 在ACCA考试中，以下哪项不是企业社会责任（CSR）的核心要素？A. 经济责任B. 环境责任C. 法律责任D. 股东利益最大化答案：D3. 根据ACCA考试内容，以下哪项是内部控制的关键组成部分？A. 风险评估B. 预算编制C. 财务规划D. 市场调研答案：A二、计算题1. 某公司在年初拥有资产总额为100,000元，年末资产总额为120,000元。
年初负债总额为50,000元，年末负债总额为60,000元。
计算该公司的资产增长率和负债增长率。
答案：资产增长率 = [(120,000 - 100,000) / 100,000] 100% = 20%负债增长率 = [(60,000 - 50,000) / 50,000] 100% = 20%2. 某公司本期销售收入为500,000元，销售成本为300,000元，毛利率为20%。
计算该公司的毛利额。
答案：毛利额 = 销售收入毛利率 = 500,000 20% = 100,000元三、案例分析题1. 某跨国公司计划进入一个新的市场，需要进行市场调研。
请根据ACCA考试要求，分析该公司在进行市场调研时需要考虑的关键因素。
答案：该公司在进行市场调研时需要考虑的关键因素包括：- 目标市场的经济状况和购买力- 目标市场的文化和消费习惯- 目标市场的竞争状况和市场饱和度- 目标市场的法律法规和贸易壁垒- 目标市场的供应链和物流成本2. 某公司计划进行一项新的投资项目，需要评估该项目的财务可行性。
请根据ACCA考试要求，列出评估该项目时需要考虑的关键财务指标。
答案：评估该项目时需要考虑的关键财务指标包括：- 净现值（NPV）- 内部收益率（IRR）- 投资回收期（Payback Period）- 盈利指数（Profitability Index）- 敏感性分析四、论述题1. 根据ACCA考试内容，论述企业如何通过有效的内部控制来降低经营风险。
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B、It binds neither party
C、It binds both parties
6 Su had just passed her driving test when she negligently drove into a pedestrian. What standard of care will Su be judged by?
A、Executed consideration
B、Executory consideration
C、Past consideration
10 Which of the following requires court approval before the appointment of an administrator?
ACCA考试公司法与商法（基础阶段）历年真题精选及详细解析1110-50
1 Which of the following involves a summary dismissal in relation to a contract of employment?
A、Both parties agree to end the contract immediately without notice
A、The objective standard of a newly qualified driver, lack of experience will be taken into account
B、The objective standard of a competent driver, lack of experience will not be taken into account
A、Purely subjective, depending on the actual skill of the director
B、Purely objective, depending on what is expected of a director in that position
C、A mixture of subjective and objective but only to increase potential liability
B、Fixed charges
C、Floating charges
8 Which of the following courts deal with civil law matters ONLY?
A、The Crown Court
B、The magistrates’court
C、The county court
C、The subjective standard of actual ability
7 Which of the following are ordinary partnerships UNABLE to create in relation to their property?
A、Mortgages
9 Jo promises to pay a reward for the return of her lost phone. Mia finds the phone and returns it to Jo. Which of the following types of consideration has Mia provided?
A、Length of service and pay only
B、Age and length of service only
C、Age, length of service and pay
4 In relation to wrongful trading, the standard against which the conduct of directors will be assessed is which of the following?
B、The employee breaks the contract without notice
C、The employer terminates the contract without notice
2 What qualification is the company secretary of a private limited company required to have?
A、An appropriate legal qualification
B、An appropriate professional qualification such as ACCA
C、No qualification
3 Statutory redundancy payment is calculated on the basis of which of the following?
A、Creditors
B、Holders of floating charges
C、The directors of the company
D、The company itself
Answer:
1、C
2、C
3、C
4、C
5、B
6、B
7、C
8、C9Βιβλιοθήκη A10、AD、A mixture of subjective and objective but only to reduce potential liability
5 Which of the following statements as regards an acceptance of an offer ‘subject to contract’ is true?