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. Included within the financial assets of Zinet Co at 31 March 20X9 are the following two recently purchased investments in publically-traded equity shares: Investment 1 – 10% of the issued share capital of Haruka Co. This shareholding was acquired as a long-term investment as Zinet Co wishes to participate as an active shareholder of Haruka Co. Investment 2 – 10% of the issued share capital of Lukas Co. This shareholding was acquired for speculative purposes and Zinet Co expects to sell these shares in the near future. Neither of these shareholdings gives Zinet Co significant influence over the investee companies. Wherever possible, the directors of Zinet Co wish to avoid taking any fair value movements to profit or loss, so as to minimise volatility in reported earnings. How should the fair value movements in these investments be reported in Zinet Co’s financial statements for the year ended 31 March 20X9? A In profit or loss for both investments B In other comprehensive income for both investments C In profit or loss for investment 1 and in other comprehensive income for investment 2  D In other comprehensive income for investment 1 and in profit or loss for investment 2  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  

小升初考试中涉及到必背字词、古诗词及重点句和文学常识的考题主要集中在语文基础知识考题板块中。 第一部分：字音词篇 一、常考高频字音合集 订正 dìng     氛围fēn     脖颈gěng     呵责hē      稽首qǐ   脊梁jǐ       誊写téng     尴尬gān     啜泣chuò    勉强miǎn  眼眶kuàng    纤绳 qiàn    殷红yān     哺育bǔ      讪笑shàn       粳米jīng     干涸hé       蜷居quán    栖身qī      教诲huì      恶劣liè      亘古gèn     给予jǐ       和面  huò     拗断ào          憎恶zēng     返璞 pú     深邃suì       困窘jiǒng   提防dī 供给gōng     化纤xiān    剔透tī        绮丽qǐ      嶙峋lín      威慑shè      粗犷guǎng   刚劲jìng     嫉妒jí   悲怆chuàng    绰号chuò     譬喻 pì     拮据jié jū   亵渎xiè     吞噬shì        提供gōng     洞穴xué     脸颊  jiá    档案dàng    倔强jué      潜伏qián     字帖tiè     处境chǔ     卓越zhuó   镌刻 juān      瘦削 xuē      标识 zhì    解剖pōu     蓦然mò      沉湎miǎn 嗔视 chēn     汲水 jí     擂鼓 léi    惩罚 chéng   挫折 cuò    赝品 yàn     揣摩chuǎi   枯槁 gǎo    陶冶yě       嘈杂cáo       熙攘rǎng    阴晦 huì     祈祷qí     处理 chǔ      攫取jué       躯壳qiào    诘难jié     哽咽gěng yè    惊愕è      禁锢gù        安详xiáng   脊背jǐ     瞻仰zhān     蹂躏lìn      追溯sù          脂粉zhī      愧怍zuò     哂笑shěn     蛟龙jiāo     蛰伏zhé 惊悚 sǒng    针灸jiǔ     倨傲jù       迤逦yǐlǐ    慰藉 jiè      根茎jīng     澎湃pài     袅袅niǎo     歼灭jiān     侮辱 wǔ      峥嵘zhēng    迸溅 bèng   小憩qì       庇护 bì  叱咤 chìzhà      卑鄙 bǐ       粗糙cāo    请帖tiě      徘徊 pái huá 涟漪 yī     缜密zhěn      伺机 sì    怏怏不乐 yàng      翩翩起舞 piān               卓尔不群  zhuó       情不自禁  jīn            人才济济  jǐ    噤若寒蝉 jìn          怒不可遏 è              春华秋实  huá       咄咄逼人  duō        受益匪浅  fěi            钻木取火 zuān      焕然一新 huàn        飞来横祸 hèng            铤而走险 tǐng    戛然而止  jiá          溘然长逝 kè            熠熠生辉  yì       汗流浃背 jiā           奄奄一息  yǎn           舐犊情深 shì      妄自菲薄 fěi           书声琅琅 láng           明察秋毫 chá   瞠目结舌 chēng         笔耕不辍 chuò           循规蹈矩 jǔ     猝不及防 cù            拈轻怕重 niān           吹毛求疵 cī      气吞斗牛 dǒu            目不暇接xiá            鞠躬尽瘁cuì 二、常见易错高频词汇 (括号内为错

美的文字和配图， 从极简风到高大上，各种设计方式信手拈来。连简历都是用PPT方便又迅猛的做出来的，比起隔壁宿舍的哥们让打印店老板帮他随便改改的简历好了几百倍！     Excel！office中的王者！分析数据让我感受到了掌控知识的快感！让同学们颤抖的函数、数据透视表、宏，我都掌握得炉火纯青！人送外号“大表哥”，毕竟做表格做到我这份儿上的人，真的不多。     可是！     为什么！     为什么无论我在面试中如何强调我的office很牛逼     都没有人相信呢！     每一个面试官都面带微笑的问我     你有MOS证书吗？？？     你的MOS证书是什么级别？？？     没有大师级的话，你的MOS总有专家级吧？？？      MOS证书是什么？     通过伟大的度娘，我才知道原来MOS是微软为全球所认可的 Office软件国际性专业认证。全球已有 168个国家和地区认可，将近1400万人次参加考试。该认证是为协助企业、政府机构、学校、主管、员工与个人确认对于Microsoft®Office 各软件应用知识与技能的专业程度，包括如 Word、PowerPoint 、Excel 、 Access等软件的具体实践应用能力。     MOS证书还很有作用！     对于留学来说，它能提高留学入学申请竞争力。American Council on Education (ACE) 对精选 Microsoft 认证批准了大学学分。通过 Microsoft 认证考试后，您就可以通过 ACE 大学学分推荐服务 获得美国大学学分，美国 ACE 下属已有1600 所大学可抵免学分。     对于工作而言，考试均是实战题，职场人士通过学习可以提升工作效率，拥有更强的职场竞争力。据调查，通过认证的职场白领，他们的平均薪水比没有通过MOS认证的高20%；在接受技术移民的国家，MOS 可以作为申请移民的参考资料。     有了这个证书在手，就能证明我是通晓Word、PPT、Excel的专业人才！     好的，我决定让自己更加牛X一点！     让我用自己高超的实力考一个给你看看！     在这个什么都需要证书的年代     一份国际认证的终身有效的证书，比再多作品都有用。 如果你也和我一样厉害，不如也一起来证明看看吧    

小升初考试中，必背的知识点主要集中在语文基础知识考题中，其中包含必背字词、古诗词及重点句和文学常识。 第一部分：字音词篇 一、常考高频字音合集 订正 dìng     氛围fēn     脖颈gěng     呵责hē      稽首qǐ   脊梁jǐ       誊写téng     尴尬gān     啜泣chuò    勉强miǎn  眼眶kuàng    纤绳 qiàn    殷红yān     哺育bǔ      讪笑shàn       粳米jīng     干涸hé       蜷居quán    栖身qī      教诲huì      恶劣liè      亘古gèn     给予jǐ       和面  huò     拗断ào          憎恶zēng     返璞 pú     深邃suì       困窘jiǒng   提防dī 供给gōng     化纤xiān    剔透tī        绮丽qǐ      嶙峋lín      威慑shè      粗犷guǎng   刚劲jìng     嫉妒jí   悲怆chuàng    绰号chuò     譬喻 pì     拮据jié jū   亵渎xiè     吞噬shì        提供gōng     洞穴xué     脸颊  jiá    档案dàng    倔强jué      潜伏qián     字帖tiè     处境chǔ     卓越zhuó   镌刻 juān      瘦削 xuē      标识 zhì    解剖pōu     蓦然mò      沉湎miǎn 嗔视 chēn     汲水 jí     擂鼓 léi    惩罚 chéng   挫折 cuò    赝品 yàn     揣摩chuǎi   枯槁 gǎo    陶冶yě       嘈杂cáo       熙攘rǎng    阴晦 huì     祈祷qí     处理 chǔ      攫取jué       躯壳qiào    诘难jié     哽咽gěng yè    惊愕è      禁锢gù        安详xiáng   脊背jǐ     瞻仰zhān     蹂躏lìn      追溯sù          脂粉zhī      愧怍zuò     哂笑shěn     蛟龙jiāo     蛰伏zhé 惊悚 sǒng    针灸jiǔ     倨傲jù       迤逦yǐlǐ    慰藉 jiè      根茎jīng     澎湃pài     袅袅niǎo     歼灭jiān     侮辱 wǔ      峥嵘zhēng    迸溅 bèng   小憩qì       庇护 bì  叱咤 chìzhà      卑鄙 bǐ       粗糙cāo    请帖tiě      徘徊 pái huá 涟漪 yī     缜密zhěn      伺机 sì    怏怏不乐 yàng      翩翩起舞 piān               卓尔不群  zhuó       情不自禁  jīn            人才济济  jǐ    噤若寒蝉 jìn          怒不可遏 è              春华秋实  huá       咄咄逼人  duō        受益匪浅  fěi            钻木取火 zuān      焕然一新 huàn        飞来横祸 hèng            铤而走险 tǐng    戛然而止  jiá          溘然长逝 kè            熠熠生辉  yì       汗流浃背 jiā           奄奄一息  yǎn           舐犊情深 shì      妄自菲薄 fěi           书声琅琅 láng           明察秋毫 chá   瞠目结舌 chēng         笔耕不辍 chuò           循规蹈矩 jǔ     猝不及防 cù            拈轻怕重 niān           吹毛求疵 cī      气吞斗牛 dǒu            目不暇接xiá            鞠躬尽瘁cuì 二、常见易错高频词汇 (括号内为错

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 statements, relating to the auditor’s reporting responsibilities for going concern, if any, is/are correct? (1) Where management is unwilling to make their assessment of the company’s ability to continue as a going concern, the auditor should include an emphasis of matter paragraph in the audit report (2) Where the use of the going concern assumption is inappropriate, the auditor should include a qualified opinion in the audit report  A 1 only B 2 only C Both 1 and 2 D Neither 1 nor 2 Answer： D If management are unwilling to make their assessment of going concern this would result in a modified opinion with a qualified or disclaimer opinion. If the going concern basis is not appropriate, then an adverse opinion should be provided rather than a qualified opinion as the matter is material and pervasive. 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？

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 statements, if any, is/are correct? (1) Internal auditors should report to the finance director as they understand internal controls and are best placed to implement any recommendations in a timely manner (2) Companies are not required to establish and maintain an internal audit function A 1 only B 2 only C Both 1 and 2 D Neither 1 nor 2 Answer: B Statement 1 is not correct as internal audit (IA) should not report to the finance director as this would impact on their independence. Some of the internal controls and functions IA review are the responsibility of the finance director and they may not act on any recommendations which appear to criticise their department. Statement 2 is correct as companies are not required to implement and maintain an IA function. Corporate governance principles recommend that listed companies maintain an IA function and annually consider the need for such a function; however, they do not require it. 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 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. Parket Co acquired 60% of Suket Co on 1 January 20X7. The following extract has been taken from the individual statements of profit or loss for the year ended 31 March 20X7:                                                     Parket Co                            Suket Co                                                       $’000                                $’000 Cost of sales                                       710                                     480 Parket Co consistently made sales of $20,000 per month to Suket Co throughout the year. At the year end, Suket Co held $20,000 of this in inventory. Parket Co made a mark-up on cost of 25% on all sales to Suket Co. What is Parket Co’s consolidated cost of sales for the year ended 31 March 20X7? A $954,000 B $950,000 C $774,000  D $766,000 Answer：  C 710,000 + (480,000 x 3/12) – (20,000 x 3) + (20,000 x 25/125) = $774,000 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 a DISADVANTAGE of recording accounting and control systems using internal control questionnaires? A They may contain a large number of irrelevant controls B It can be difficult to identify missing controls C They are time consuming to complete  Answer： A Internal control questionnaires can sometimes contain a large number of irrelevant controls; hence this is a disadvantage. B relates to disadvantages of using narrative notes and C is incorrect as questionnaires are quick to prepare. 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 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？