ACCA/CAT 文章列表

  • 2022ACCA/CAT考试真题6章

    Monday, March 7, 2022

    2022ACCA/CAT考试真题6章 第1章 Jewel Co is setting up an online business importing and selling jewellery headphones. The cost of each set of headphones varies depending o...

  • 22年ACCA/CAT答疑精华9篇

    Monday, March 7, 2022

    22年ACCA/CAT答疑精华9篇 第1篇 (ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRSincluding the provision in ...

  • 2022ACCA/CAT历年真题7章

    Monday, March 7, 2022

    2022ACCA/CAT历年真题7章 第1章 (b) Compare and contrast Gray, Owen and Adams’s ‘pristine capitalist’ position with the ‘social contractarian’position. Explain how these p...

  • 22年ACCA/CAT考试真题及详解9卷

    Monday, March 7, 2022

    22年ACCA/CAT考试真题及详解9卷 第1卷 3 You are the manager responsible for the audit of Keffler Co, a private limited company engaged in the manufacture ofplastic products. T...

  • ACCA/CAT考试题库精选7节

    Monday, March 7, 2022

    ACCA/CAT考试题库精选7节 第1节 13 Which of the following correctly describes the imprest system for operating petty cash?AA All expenditure out of petty cash must be suppor...

  • 2022ACCA/CAT考试题库精选6节

    Monday, March 7, 2022

    2022ACCA/CAT考试题库精选6节 第1节 8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. Pguaranteed that R’s...

  • 22年ACCA/CAT试题9篇

    Monday, March 7, 2022

    22年ACCA/CAT试题9篇 第1篇 19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to w...

  • ACCA/CAT考试真题及答案7卷

    Monday, March 7, 2022

    ACCA/CAT考试真题及答案7卷 第1卷 (b) Assuming that the income from the sale of the books is not treated as trading income, calculate Bob’s taxableincome and gains for all re...

  • 22年ACCA/CAT考试题免费下载9节

    Monday, March 7, 2022

    22年ACCA/CAT考试题免费下载9节 第1节 (c) Risk committee members can be either executive or non-executive.Required:(i) Distinguish between executive and non-executive director...

  • 22年ACCA/CAT考试历年真题精选8辑

    Monday, February 28, 2022

    22年ACCA/CAT考试历年真题精选8辑 第1辑 6 Sergio and Gerard each inherited a half interest in a property, ‘Hilltop’, in October 2005. ‘Hilltop’ had a probate valueof £124,000, ...

  • 22年ACCA/CAT试题8卷

    Monday, February 28, 2022

    22年ACCA/CAT试题8卷 第1卷 4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidanceregarding opening balances...

  • 22年ACCA/CAT考试试题及答案7卷

    Monday, February 28, 2022

    22年ACCA/CAT考试试题及答案7卷 第1卷 6 Sergio and Gerard each inherited a half interest in a property, ‘Hilltop’, in October 2005. ‘Hilltop’ had a probate valueof £124,000, b...

  • ACCA/CAT真题下载6辑

    Monday, February 28, 2022

    ACCA/CAT真题下载6辑 第1辑 (ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRSincluding the provision in the...

  • 2022ACCA/CAT每日一练9卷

    Monday, February 28, 2022

    2022ACCA/CAT每日一练9卷 第1卷 (c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks) ...

  • 2022ACCA/CAT考试真题精选及答案5卷

    Monday, February 28, 2022

    2022ACCA/CAT考试真题精选及答案5卷 第1卷 (d) Explain how Gloria would be taxed in the UK on the dividends paid by Bubble Inc and the capital gains taxand inheritance tax impli...

  • ACCA/CAT经典例题5节

    Monday, February 21, 2022

    ACCA/CAT经典例题5节 第1节 (b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover thefollowing issues:(i) The rate...

  • 22年ACCA/CAT考试真题精选及答案7章

    Monday, February 21, 2022

    22年ACCA/CAT考试真题精选及答案7章 第1章 3 You are the manager responsible for the audit of Albreda Co, a limited liability company, and its subsidiaries. Thegroup mainly opera...

  • 22年ACCA/CAT经典例题8章

    Monday, February 21, 2022

    22年ACCA/CAT经典例题8章 第1章 (b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have asignificant impact on financial sta...

  • 22年ACCA/CAT考试题免费下载9篇

    Monday, February 21, 2022

    22年ACCA/CAT考试题免费下载9篇 第1篇 (c) Critically discuss FOUR principal roles of non-executive directors and explain the potential tensions betweenthese roles that WM’s no...

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