Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Martin is an experienced and fully trained shipbuilder, based in a western European city. Due to significant economic change in supply and demand conditions for shipbuilding in Martin’s own country, the shipyard he worked for has closed and he was made redundant. There was no other local demand for his skills within his own region and he would have to move to another country to obtain a similar employment, and could only find similar work locally through undertaking at least a year’s retraining in a related engineering field. Which of the following describes the type of unemployment that Martin has been affected by? A Structural unemployment  B Cyclical unemployment C Frictional unemployment  D Marginal unemployment Answer：  A Because of the particular circumstances of the scenario where someone is made redundant from an industry in decline where skills cannot be easily transferred, where re-training might take a long time or where work is not available in the short term within a reasonable geographic proximity, this is classed as structural unemployment. 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 【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. Each question is worth 2 marks. When a gain on a bargain purchase (negative goodwill) arises, IFRS 3 Business Combinations requires an entity to first of all review the measurement of the assets, liabilities and consideration transferred in respect of the combination. When the negative goodwill is confirmed, how is it then recognised? A It is credited directly to retained earnings B It is credited to profit or loss  C It is debited to profit or loss D It is deducted from positive goodwill Answer： B 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！ 上班族如何高效复习备考ACCA？  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Darragh has been appointed to the management team of a professional football club. His role includes coaching,mentoring and counselling young players who have just signed contracts with the club for the first time. The following are his main activities: 1 Helping the young players to settle in during their first week  2 Identifying each player’s key skills and encouraging them to develop new skills  3 Advising the players on addressing personal issues, such as managing their finances 4 Helping the players to anticipate opponents’ reactions Which of the following matches the correct role to carry out in each of the four activities? A 1. Mentor 2. Counsellor 3. Coach 4. Counsellor B 1. Mentor 2. Coach 3. Counsellor 4. Coach C 1. Mentor 2. Coach 3. Counsellor 4. Mentor D 1. Counsellor 2. Mentor 3. Coach 4. Counsellor Answer： B Mentors usually help staff on broader work related development, including orientation and induction. Coaches work on developing specific skills of the job itself, while counsellors work with people on a personal level, perhaps if they are having non-work related or emotional problems. 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 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. Trasten Co operates in an emerging market with a fast-growing economy where prices increase frequently. Which of the following statements are true when using historical cost accounting compared to current value accounting in this type of market? (1) Capital employed which is calculated using historical costs is understated compared to current value capital employed (2) Historical cost profits are overstated in comparison to current value profits (3) Capital employed which is calculated using historical costs is overstated compared to current value capital employed (4) Historical cost profits are understated in comparison to current value profits A 1 and 2 B 1 and 4 C 2 and 3 D 3 and 4 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 ACCA F1科目考试重点，必看！

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 20X1, Bash Co borrowed $6m for a term of one year, exclusively to finance the construction of a new piece of production equipment. The interest rate on the loan is 6% and is payable on maturity of the loan. The construction commenced on 1 November 20X1 but no construction took place between 1 December 20X1 to 31 January 20X2 due to employees taking industrial action. The asset was available for use on 30 September 20X2 having a construction cost of $6m.  What is the carrying amount of the production equipment in Bash Co’s statement of financial position as at 30 September 20X2? A $5,016,000  B $6,270,000  C $6,330,000  D $6,360,000 Answer： B                                                                                                                 $’000 Production cost of PPE                                                                              6,000 Capitalisation of borrowing costs: $6m x 6% x 9/12 =                                                                                       270                                                                                                                   –––––– Total cost capitalised (and carrying amount) at 30 September 20X2        6,270                                                                                                                   –––––– 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！ 【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. 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. A company has decided to change its depreciation method to better reflect the pattern of use of its equipment. Which of the following correctly reflects what this change represents and how it should be applied? A It is a change of accounting policy and must be applied prospectively B It is a change of accounting policy and must be applied retrospectively C It is a change of accounting estimate and must be applied retrospectively D It is a change of accounting estimate and must be applied prospectivel 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这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 2019年6月ACCA考试结束，成绩要如何查询呢？    

不要学习吹牛大王哟！否则同学们谁也不信任你，没有朋友的滋味，就像孤独的吹牛大王，不好受啊！ 吹牛大王历险记读后感200字 今年寒假，我和爸爸妈妈一起认真仔细阅读了毕尔格的《吹牛大王历险记》，这本书写了很多有趣的故事，非常幽默搞笑，故事的主人公叫做闵豪生，他是一位快乐的冒险家，同时，也是一位讲故事的高手，他讲的都是异想天开的故事，当然，都是吹大牛，于是，朋友们都称他为“吹牛大王”。 有一回，他在林中打猎，碰上一只公鹿，可惜没子牛大王历险记读后感200字 读完《吹牛大王历险记》这本书后，我在吹牛弹了，他将一把樱桃核塞进枪膛里，一枪射去。过了一年，他又遇见那只公鹿，鹿角间已长出一棵十来尺高的樱桃树。 另一次，他看见湖面有几十只野鸭，子弹却打光了，他急中生智，拿出一块猪油系在绳子上，投向湖面，猪油被野鸭一口吞下，然后，顺着野鸭的肠胃滑了出来，被第二只野鸭吞下……最后，猪油滑过所有野鸭的身体，将野鸭在绳子上串成一串，他得意的扛着野鸭回家了。

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. Rooney Co acquired 70% of the equity share capital of Marek Co, its only subsidiary, on 1 January 20X6. The fair value of the non-controlling interest in Marek Co at acquisition was $1·1m. At that date the fair values of Marek Co’s net assets were equal to their carrying amounts, except for a building which had a fair value of $1·5m above its carrying amount and 30 years remaining useful life. During the year to 31 December 20X6, Marek Co sold goods to Rooney Co, giving rise to an unrealised profit in inventory of $550,000 at the year end. Marek Co’s profit after tax for the year ended 31 December 20X6 was $3·2m. What amount will be presented as the non-controlling interest in the consolidated statement of financial position of Rooney Co as at 31 December 20X6? A $1,895,000 B $1,495,000 C $1,910,000 D $1,880,000  Answer： D FV of NCI at acquisition                             1,100 Profit for year x 30%             3,200 Depn on FVA (1·5m/30)         (50) Unrealised profit                   (550)                                              ––––––                                         2,600 x 30%        780                                                                  –––––                                                                  1,880                                                                  ––––– 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、CFA、FRM三种高逼格证书，我到底应该考哪个？ 如何查询自己ACCA可以免考几科？