C2模擬題參考答案
C2模擬題目參考答案如下： ...
10/13 15:10
C2模擬題（五）
Question 41 An increase in inventories of $500 and a decrease in the bank balance of $600 and an increase in payables of $1,400 results in: A. A decrease in working capital of $1,500 B. An increase in working capital of $1,500 C. A decrease in working capital of $1,300 D. An increase in working capital of $1,300 Question 42 The turnover o...
10/13 15:10
C2模擬題（四）
Question 31 In July year 1, a company sold goods at VAT rate with a net value of $200,000, goods exempt from 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 betwe...
10/13 15:10
C2模擬題（三）
Question 21 On 1 May, A pays a rent bill of $1,800 for the twelve months to 30 April. What is the charge/credit to the income statement for the year ended 30 November? Question 22 A car was purchased for $12,000 on 1 April in year 1 and has been depreciated at 20% each year straight line, assuming no residual value. The company policy is ...
10/13 14:10
C2模擬題（二）
Question 11 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 c...
10/13 14:10
C2模擬題（一）
Question 1 The difference between an income statement and an income and expenditure account is that: 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 inco...
10/13 14:10
C1模擬題參考答案
C1模擬題目參考答案如下： ...
10/13 14:10
C1模擬題（五）
Question 41 Which of the following are characteristics of service costing? (i) High levels of indirect costs as a proportion of total cost (ii) Use of composite cost units (iii) Use of equivalent units A. (i) only B. (ii) only C. (i) and (ii) only D. All of them Question 42 The incomplete process account relating to period 4 for a company...
10/13 14:10
C1模擬題（四）
Question 31 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 31,000 Labour rate variance $3,100 (A) Labour efficiency variance Ni...
10/13 13:10
C1模擬題（三）
Question 21 The term budget slack refers to the A. 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 revenu...
10/12 19:10
C1模擬題（二）
Question 11 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 ar...
10/12 19:10
C1模擬題（一）
Question 1 Which of the following words DOES NOT describe a main focus of management accounting? A. Planning B. Control C. External D. Decision-making Question 2 CIMA defines management accounting as:The application of the principles of accounting and financial management to create, protect, preserve and increase value for the ___________...
10/12 19:10
CIMA基礎(chǔ)階段各考試要點
Co1 管理會計基礎(chǔ)考試要點： The context of management accounting 10% Cost identification and behaviour 25% Planning within organisations 30% Accounting control systems 20% Decision making 15% Co2財務(wù)會計基礎(chǔ)考試要點： Conceptual and regulatory framework 20% Accounting systems 20% Preparation of accounts for single ent...
10/11 15:10
