Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Auditors have a professional duty of confidentiality under ACCA’s Code of Ethics and Conduct; voluntary disclosure of information may be necessary in certain situations. For which TWO of the following situations should an auditor make VOLUNTARY disclosure? (1) If an auditor knows or suspects his client is engaged in money laundering (2) Where disclosure is made to non-governmental bodies (3) Where it is in the public interest to disclose (4) If an auditor suspects his client has committed terrorist offences A 1 and 4 B 1 and 3 C 2 and 4 D 2 and 3 Answer： D In the case of situations 1 and 4, the auditor has an obligation to disclose details of their clients’ affairs to third parties. Situations 2 and 3 are ones where voluntary disclosure should be made. 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
商人做起，一步一步才会有后来的成就的。就像一句广告词所说的，所有的伟大源于一个勇敢的开始，这个道理直到今天，对于我们仍然有很强的借鉴意义，即使我们一开始的工作非常不起眼，我们也要坚持下去，一步一个脚印，相信一定可以创造出自己的精彩人生。 今天给大家介绍了金融历史——美第奇家族，后面还有更多关于金融历史、行业发展、职业通道和发展前景的内容。欢迎大家关注金程CFA微信公众号，还有更多精彩的内容，大家敬请期待。 声明：本文转载自金程CFA原创编辑，作者|褚老师。我们对原文作者，表示敬意！版权归原作者与机构所有，如有侵权，请联系我们删除。谢谢支持！ CFA特许金融分析师1-3级【沪江金程联合开发】 19年12月-22年6月考季的考生，助力通过金融第一考 查看折扣 CFA1级1912考季【沪江金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 金融英语【沪江金程联合开发】 为零基础学员提供学习指导 查看折扣 更多精彩： 95后，结婚，生孩子，考CFA，这就是我的经历 CFA协会女子奖学金申请了吗？CFA小仙女们福利！
常被记者围堵的大厦里工作。 上了大学的厉害姐第一个发现就是，全班的构成一半是保送生、一半是各省前三名，就只有她一个人是全省第八，还有其余两个是有加分的同学。 这让从小厉害到大的厉害姐自感“埋没”在了状元中，但厉害姐没想到自己清华之路的坎坷还在后面。 用厉害姐的话说： 清华经管和北大光华的学生，整个大学生涯就是一场被精心设计过的大富翁游戏。 他们的路线很简单：大一大二寒假实习四大审计，大二暑假中金、中信，大三去PE，大四去BB行（大型投行Bulge Bracket）。 在我们大一寒假傻不拉几早早回到老家时，厉害姐就跟着毕马威在年审抽凭了。 从大一到大四，厉害姐实习过毕马威、德勤、中信建投、上交所、瑞银、JP Morgan，在我们还为了考会计初级职称挠破头时，厉害姐在大四考完了ACCA。 但即便这样，出身清华、手持ACCA、绩点3.7的厉害姐，大四下半学期找工作时，却接连遭遇滑铁卢。 当时，厉害姐实习的投行部门实习生二挑一，厉害姐输给了一个首经贸毕业，没有任何证书，绩点2.8，但爸爸是某著名会计师事务所合伙人的女生。 经理对厉害姐说的话很现实：你的能力是有，但我们要的是业绩。 眼泪流干的厉害姐气不过，当年没有再找工作，第二年考上了清华的研究生，毕业以后考进了那个经常被记者围堵的大厦，誓要做可以给当年
Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which TWO of the following should be included in an audit engagement letter? (1) Objective and scope of the audit (2) Results of previous audits (3) Management’s responsibilities (4) Need to maintain professional scepticism A 1 and 2 B 1 and 3 C 2 and 4 D 3 and 4 Answer： B Results of previous audits and the need to maintain professional scepticism should be included in an audit strategy as opposed to an audit engagement letter. 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考试经验——简单粗暴就可以！
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 January 20X6, Gardenbugs Co received a $30,000 government grant relating to equipment which cost $90,000 and had a useful life of six years. The grant was netted off against the cost of the equipment. On 1 January 20X7, when the equipment had a carrying amount of $50,000, its use was changed so that it was no longer being used in accordance with the grant. This meant that the grant needed to be repaid in full but by 31 December 20X7, this had not yet been done. Which journal entry is required to reflect the correct accounting treatment of the government grant and the equipment in the financial statements of Gardenbugs Co for the year ended 31 December 20X7? A Dr Property, plant and equipment $10,000 Dr Depreciation expense $20,000 Cr Liability $30,000 B Dr Property, plant and equipment $15,000 Dr Depreciation expense $15,000 Cr Liability $30,000 C Dr Property, plant and equipment $10,000 Dr Depreciation expense $15,000 Dr Retained earnings $5,000 Cr Liability $30,000 D Dr Property, plant and equipment $20,000 Dr Depreciation expense $10,000 Cr Liability $30,000 Answer： A The repayment of the grant must be treated as a change in accounting estimate. The carrying amount of the asset must be increased as the netting off method has been used. The resulting extra depreciation must be charged immediately to profit or loss. Original As if no grant Adjustment Cost 90,000 90,000 Grant (30,000) ––––––– 60,000 Depreciation (10,000) [1 yr] (30,000) [2 yr] Dr Depn exp 20,000 ––––––– ––––––– Carrying amount 50,000 [1/1/X7] 60,000 [31/12/X7] Dr PPE 10,000 Cr Liability 30,000 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 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. Which TWO of the following controls of a sales system ensure that all goods despatched are completely and accurately invoiced? (1) Good despatched notes are matched to sales invoices (2) Sales invoices are sequentially numbered (3) Sales invoices are matched to customer orders (4) Regular review of unfulfilled orders A 1 and 2 B 2 and 4 C 2 and 3 D 1 and 4 Answer： D Sequential numbering of invoices confirms the completeness of sales invoices, however, it does not give assurance that all goods despatched are invoiced. Agreeing invoices back to orders does not confirm that the goods have actually been despatched yet. 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： 5大ACCA学习利器！ 【考试攻略】最全ACCA笔考攻略（超详细）
英国《泰晤士报高等教育》（Times Higher Education）公布了2016-17年世界大学排行榜，这是其发布的第13版世界大学排名。 本次泰晤士世界大学排名中，牛津大学首次排名世界第一，哈佛大学竟然落到了世界第六位，此前曾连续三年排名世界第一的加州理工学院此番落到了世界第二的位置。这也是在主流的世界大学排名里，首次有非美国的大学排名世界第一。 中国大学方面，北京大学排名世界第29位，清华大学排名世界第35位，这两所学校也是中国唯一进入世界前100的学校。亚洲方面，排名最高的是新加坡国立大学，排名世界第24位，第二名即是北京大学，第三名则是清华大学，日本排名最高的是东京大学，排名
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
