学习两门必修科目(文化与社会、学术英语)，另外选修两门课程。 文凭认证： 伦敦大学学院理工系伦敦大学学院理工预科文凭(简称UPCSE)为一年全日制理工科学术英语学习的优质课程。该课程是提供给已在本国完成中等教育，但尚未拥有资格直接就读伦敦大学学院或英国其他名校之人文与社会科学课程，且品学兼优的世界各地学生。 课程由英国文化协会授权，课程设计旨在运用大学环境，帮助学生培养科学理论知识、科学试验技巧和语言能力，协助他们适应英国的生活亦在英国高等教育体系之内成功学习。大学理工预科文凭课程在英国大学本科入学辅导方面广受赞誉。UPCSE学生可得到本大学、伦敦帝国理工学院、牛津大学、剑桥大学和其他英国大学的入学许可。

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Is the following statement true or false? Audit risk is a function of two components, inherent risk and control risk. A True B False Answer： B  Audit risk is made up of two components being risk of material misstatement; inherent risk and control risk and also the risk that the auditor will not detect material misstatements being detection risk. 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. Top Trades Co has been trading for a number of years and is currently going through a period of expansion. An extract from the statement of cash flows for the year ended 31 December 20X7 for Top Trades Co is presented as follows:                                                                                                  $’000 Net cash from operating activities                                               995 Net cash used in investing activities                                          (540) Net cash used in financing activities                                          (200) Net increase in cash and cash equivalents                                  255 Cash and cash equivalents at the beginning of the period         200 Cash and cash equivalents at the end of the period                    455 Which of the following statements is correct according to the extract of Top Trades Co’s statement of cash flows? A The company has good working capital management B Net cash generated from financing activities has been used to fund the additions to non-current assets C Net cash generated from operating activities has been used to fund the additions to non-current assets D Existing non-current assets have been sold to cover the cost of the additions to non-current assets 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： 【考试攻略】最全ACCA笔考攻略（超详细） 如何查询自己ACCA可以免考几科？

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. Patula Co acquired 80% of Sanka Co on 1 October 20X5. At this date, some of Sanka Co’s inventory had a carrying amount of $600,000 but a fair value of $800,000. By 31 December 20X5, 70% of this inventory had been sold by Sanka Co.  The individual statements of financial position at 31 December 20X5 for both companies show the following:                                          Patula Co                       Sanka Co                                            $’000                          $’000                    Inventories      3,250                               1,940 What will be the total inventories figure in the consolidated statement of financial position of Patula Co as at 31 December 20X5? A $5,250,000 B $5,330,000 C $5,130,000 D $5,238,000 Answer：  A 3,250 + 1,940 + (800 – 600 x 30%) = 5,250,000 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  

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 advantage of a company outsourcing its internal audit function? A There will always be a reduction in costs B Provides access to specialist skills C Can provide access to an internal audit team immediately Answer： A  Costs may reduce if the internal audit function is outsourced; however, this would not always be the case as redundancies of the company’s existing internal audit function may increase the overall costs.  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： 上班族如何高效复习备考ACCA？ 2019年6月ACCA考试结束，成绩要如何查询呢？

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 will be treated as a subsidiary of Poulgo Co as at 31 December 20X7? (1) The acquisition of 60% of Zakron Co’s equity share capital on 1 March 20X7. Zakron Co’s activities are significantly different from the rest of the Poulgo group of companies (2) The offer to acquire 70% of Unto Co’s equity share capital on 1 November 20X7. The negotiations were finally signed off during January 20X8 (3) The acquisition of 45% of Speeth Co’s equity share capital on 31 December 20X7. Poulgo Co is able to appoint three of the ten members of Speeth Co’s board A 1 only B 2 and 3 C 3 only 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. Shiba Co entered into a non-cancellable four-year operating lease to hire a photocopier on 1 January 20X7. The terms of the lease agreement were as follows: Operating lease rental                                                           $5,000 per annum Cash back incentive received at the start of the lease          $1,000 Useful life of the asset                                                           Eight years What is the charge in the statement of profit or loss of Shiba Co for the year ended 31 December 20X7 in respect of this operating lease? A $2,375  B $4,000 C $4,750  D $5,250  Answer： C Net total being paid over four years (($5,000 x 4 years) – $1,000) 19,000 Annual charge spread evenly over the lease term ($19,000/4 years) 4,750 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： 【考试攻略】最全ACCA笔考攻略（超详细） 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. Which of the following is NOT a duty of the IFRS Interpretations Committee? A To interpret the application of International Financial Reporting Standards B To work directly with national standard setters to bring about convergence with IFRS  C To provide guidance on financial reporting issues not specifically addressed in IFRSs D To publish draft interpretations for public comment 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？