Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Which of the following substantive procedures provides evidence over the COMPLETENESS of non-current assets? A Select a sample of assets included in the non-current asset register and physically verify them at the client premises B Review the repairs and maintenance expense account to identify any items of a capital nature C For assets disposed of, agree the sale proceeds to supporting documentation and cash book Answer：  Procedure A gives assurance over existence and procedure C verifies valuation rather than completeness. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？ ACCA会员权利 & 义务知多少  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple  choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks.  Which of the following statements is/are correct? (1) Factoring with recourse provides insurance against bad debts (2) The expertise of a factor can increase the efficiency of trade receivables management for a company A 2 only B 1 only C Neither 1 nor 2 D 1 and 2 Answer： A ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 传说中最适合考ACCA的大学专业，你的专业中枪了吗.... 【考试攻略】最全ACCA笔考攻略（超详细）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Which of the following statements relating to internal and external auditors is correct? A Internal auditors are required to be members of a professional body B Internal auditors’ scope of work should be determined by those charged with governance C External auditors report to those charged with governance D Internal auditors can never be independent of the company Answer： B A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.  ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks Which of the following statements is/are correct? 1 An increase in the cost of equity leads to a fall in share price 2 Investors faced with increased risk will expect increased return as compensation 3 The cost of debt is usually lower than the cost of preference shares A 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3 Answer： D ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA考试经验——简单粗暴就可以！ ACCA学历项目：英国伦敦大学专业会计硕士（UOL）学位申请 ACCA会员分享 | 会计人成长重在“宽度”与“高度”      

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which of the following procedures are TESTS OF CONTROL an auditor should perform in testing the inventory cycle of their client whilst attending the inventory count? (1) Observe whether the client’s staff are following the inventory count instructions (2) Review inventory present in the warehouse for evidence of damage or obsolescence (3) Obtain a sample of the last goods received notes and goods despatched notes and follow through to ensure inclusion in the correct accounting period (4) Inspect and review management’s inventory count instructions A 2 and 3 B 1 and 4 C 1 and 2 D 3 and 4 Answer： B Procedures 2 and 3 are substantive procedures rather than tests of control. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA会员分享 | 会计人成长重在“宽度”与“高度” 2019年6月ACCA考试结束，成绩要如何查询呢？

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to  each multiple choice question Each question is worth 2 marks. Which of the following should appear in a company’s statement of changes in equity? (1) Total comprehensive income for the year (2) Amortisation of capitalised development costs (3) Surplus on revaluation of non-current assets A 1, 2 and 3 B 2 and 3 only C 1 and 3 only D 1 and 2 only Answer: C ACCA特许公认会计师F段+学士学位【签约班】】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣   更多精彩： 【考试攻略】最全ACCA笔考攻略（超详细） ACCA F1科目考试重点，必看！ ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple  choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Which of the following statements are correct? (1) Interest rate options allow the buyer to take advantage of favourable interest rate movements (2) A forward rate agreement does not allow a borrower to benefit from a decrease in interest rates (3) Borrowers hedging against an interest rate increase will buy interest rate futures now and sell them at a future date A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3 Answer： A ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？ ACCA会员权利 & 义务知多少 学ACCA能收获哪些实用专业技能？

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. The following transactions relate to Rashid’s electricity expense ledger account for the year ended 30 June 20X9:                                                                         $ Prepayment brought forward                       550 Cash paid                                                    5,400 Accrual carried forward                                 650 What amount should be charged to the statement of profit or loss in the year ended 30 June 20X9 for electricity? A $6,600  B $5,400 C $5,500 D $5,300   Answer：  A                                                       $ Balance b/f                                 550 Expense incurred (cash)          5,400 Accrual c/f                                  650                                               ––––––                                                 6,600                                               –––––– ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过cc关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣   更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 ACCA F1科目考试重点，必看！ ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks Which of the following statements are correct? 1 Maximising market share is an example of a financial objective 2 Shareholder wealth maximisation is the primary financial objective for a company listed on a stock exchange 3 Financial objectives should be quantitative so that their achievement can be measured A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3 Answer： C ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. The IASB’s Conceptual Framework for Financial Reporting identifies characteristics which make financial information  faithfully represent what it purports to represent. Which of the following are examples of those characteristics? (1) Accruals (2) Completeness (3) Going concern (4) Neutrality A 1 and 2 B 2 and 4 C 2 and 3 D 1 and 4 Answer： B   ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣   更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 ACCA F1科目考试重点，必看！ 上班族如何高效复习备考ACCA？