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 correct? A One of the problems with maximising accounting profit as a financial objective is that accounting profit can be manipulated B A target for a minimum level of dividend cover is a target for a minimum dividend payout ratio C The welfare of employees is a financial objective D One reason shareholders are interested in earnings per share is that accounting profit takes account of risk 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准考证打印（附教程） 5大ACCA学习利器！ CFA,FRM,CPA,ACCA,MBA谁更适合你?      

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. In order to discharge their duties ethically, finance directors must ensure that the information published by their organisations provides a complete and precise view of the position of the business, without concealing negative aspects that may distort the reader’s perception of its position. This duty describes which of the following ethical principles? A Probity  B Honesty C Independence D Objectivity  (2 marks) Answer：  D A professional accountant acting in accordance with fundamental ethical principles is demonstrating objectivity when they give a complete and precise view, which by implication means that negative aspects should not be concealed or positive aspects accentuated.  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！ CPA考试可以用计算器吗？  

目的特点:记忆为主,思路为主,因此这些科目的学习方法和计算类科目的学习方法略有差别,除了第一阶段相同以外。   第一阶段： 此阶段可以参考计算题第一阶段的学习策略。   第二阶段：这个时候你去做题,你会发现思路不清楚,为什么这样答呢？以及读题解题能力比较差,那么这个时候去记忆知识点,去尝试着总结练习册上的题目,列提纲,列要点,不断的加强记忆,因此这个时候建议大家准备一个专门的笔记本,以便我们复习的时候用到。   第三阶段：第二遍题目,加强记忆,因为此时你会发现第一遍的记忆已经很模糊,第二遍的思路整理是至关重要的,不断的强化答题要点！   第四阶段：不要用手去写,因为会浪费时间,按照当期重点来进行准备,固定句型,固定答案,固定要点一定要沉着于胸！一定要做到标准化的商业书写,因为考官在这一块的要求是比较高的,而这一块往往是我们在学习过程中做得最不容易做好的地方。   推荐阅读：   上班族如何高效复习备考ACCA？   ACCA夺分小技巧

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 calculates a sole trader’s net profit for a period? A Closing net assets + drawings – capital introduced – opening net assets B Closing net assets – drawings + capital introduced – opening net assets C Closing net assets – drawings – capital introduced – opening net assets0 D Closing net assets + drawings + capital introduced – opening net assets   Answer： A 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 考经分享丨通过就是王道！备考ACCA，你有必要避免这些坑••• ACCA : F1阶段的每个章节介绍  

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. On 1 October 20X5, Anita Co purchased 75,000 of Binita Co’s 100,000 equity shares when Binita Co’s retained  earnings amounted to $90,000. On 30 September 20X7, extracts from the statements of financial position of the two companies were:                                                          Anita Co                           Binita Co                                                           $’000                             $’000 Equity shares of $1 each                        125                                   100 Retained earnings                                  300                                   150                                                               ––––                                  –––– Total                                                       425                                   250                                                               ––––                                  –––– What is the total equity which should appear in Anita Co’s consolidated statement of financial position as at 30 September 20X7?  A $125,000 B $470,000 C $345,000 D $537,500 Answer： B Retained earnings = 300 + ((150 – 90) x 75%) = 345 Total equity = 125 + 345 = 470 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 ACCA、CFA、FRM三种高逼格证书，我到底应该考哪个？  

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) Share option schemes always reward good performance by managers (2) Performance-related pay can encourage dysfunctional behaviour (3) Value for money as an objective in not-for-profit organisations requires the pursuit of economy, efficiency and effectiveness  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 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) The asset beta reflects both business risk and financial risk (2) Total risk is the sum of systematic risk and unsystematic risk09 (3) Assuming that the beta of debt is zero will understate financial risk when ungearing an equity beta A 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 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？ 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 are descriptions of basis risk? (1) It is the difference between the spot exchange rate and currency futures exchange rate (2) It is the possibility that the movements in the currency futures price and spot price will be different (3) It is the difference between fixed and floating interest rates (4) It is one of the reasons for an imperfect currency futures hedge A 1 only B 1 and 3 C 2 and 4 only D 2, 3 and 4 Answer：  C Basis risk is the possibility that movements in the currency futures price and spot price will be different. It is one of the reasons for an imperfect currency futures hedge. 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 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 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 更多精彩： ACCA : F1阶段的每个章节介绍 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.  Which TWO of the following statements regarding the use of analytical procedures during the PLANNING stageof the audit are correct? (1) Analytical procedures are useful when forming an overall conclusion as to whether the financial statements areconsistent with the auditor’s understanding of the company (2) Analytical procedures can be used to obtain relevant and reliable audit evidence (3) Analytical procedures can assist in identifying the risks of material misstatement (4) Analytical procedures can assist in identifying unusual transactions and events A 1 and 2 B 2 and 3 C 3 and 4 D 2 and 4 Answer： Statement 1 refers to the use of analytical procedures at the final review or completion stage of the audit. Statement 2 refers to the use of analytical procedures to obtain substantive evidence during the fieldwork stage of the audit. 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： 学ACCA能收获哪些实用专业技能？ 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 is NOT an audit software technique? A Using computer programs to extract a sample for a receivables circularisation B Running a computer program to test the addition of the cash book C Using a computer to perform an analytical review comparison of administration expenses against the prior year D Entering a sample of dummy sales orders through the computer system which takes customers over their credit limit to ensure the system rejects the orders Answer： D Entering dummy data into the company’s own computer system is a test data technique as it involves the use of the company’s system rather than the auditor’s own computer programs. 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会员权利 & 义务知多少 2019年6月ACCA考试结束，成绩要如何查询呢？