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 is NOT a principle of the UK Corporate Governance Code? A There should be a rigorous and transparent procedure for the appointment of new directors to the board B The board should use the annual general meeting (AGM) to communicate with investors C The non-executive chairman should decide on the remuneration of all directors D All directors should receive induction training on joining the board Answer： C is incorrect as the UK Corporate Governance Code states that no director should be involved in setting their own remuneration. Hence the non-executive chairman cannot set his own remuneration.  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？  

爱我的人，爸爸经常说：“要坚强、善良、努力、快乐、拼搏……摔倒了再站起来，不要怕。”虽然他已经离开我了，但这一句话深深地刻在我心里。每当想哭时，我会想起爸爸说的坚强；每当烦恼时，我会想起爸爸说的快乐；每当想放弃时，我会想起爸爸说的努力……虽然没有了爸爸有力的臂膀，但是，爸爸的爱还在，力量和勇气永远不会消失。 记得有一次，我和几个小伙伴进行羽毛球比赛。那球忽上忽下，忽左忽右，在空中划出了一道又一道既美丽又优雅的弧线，犹如一只鸽子在空中飞来飞去。由于实力悬殊，我打得十分艰难，而对面的小黄却如一只小猫轻巧灵活。突然，小黄打出了一个滚网球，我马上从边线飞奔了过去，一个猛扑，球离拍子还差几厘米，调皮地落在了地上，“砰”的一声，仿佛是带着点嘲讽的笑声。再一看计分表：10比5，整整差了5分！差距太大了，我根本追不上去，体力也所剩无几了……不知从什么地方涌来了一股失落，那所剩无几的体力也不知道在什么时候全部溜走了。我大汗淋漓地躺在了地板上，正准备要放弃时

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 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 International Standards on Auditing (ISAs), if any, is/are correct? (1) International Standards on Auditing (ISAs) are issued by the International Accounting Standards Board (IASB) and provide guidance on the performance and conduct of an audit (2) In the event that ISAs differ from local legislation in a specific country, auditors must comply with the requirements of the ISAs A 1 only B 2 only C Both 1 and 2 D Neither 1 nor 2 Answer： Statement 1 is incorrect as ISAs are issued by the International Auditing and Assurance Standards Board rather than the IASB who issue accounting standards. Statement 2 is incorrect as ISAs do not override local legislation.  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？  

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. Auditors are required to undertake an overall review of the financial statements as the final step before they form their audit opinion. As part of this process they undertake a number of procedures. Which of the following procedures would an auditor NOT undertake as part of the overall review of the financial statements? A Reviewing the financial statements to ensure they are consistent with the auditor’s knowledge of the business and the results of their audit work B Performing analytical procedures on the financial statements to form an overall conclusion on the financial statements C Undertaking a review of subsequent events to identify whether any adjustment or disclosure is required in the financial statements D Reviewing the financial statements to ensure compliance with accounting standards and local legislation disclosure Answer： Procedures A, B and D would be undertaken as part of the overall review of the financial statements. However, procedure C is undertaken when reviewing subsequent events occurring between the date of the financial statements and the date of the auditor’s report.   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）

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 audit procedures for obtaining audit evidence is correctly described? A Recalculation involves the auditor’s independent execution of procedures or controls which were originally performed as part of the entity’s internal control B Confirmation consists of seeking information of knowledgeable persons, within the company or outside the company C Reperformance consists of checking the mathematical accuracy of documents or records D Observation consists of looking at a procedure or process being performed by others Answer： D  Audit procedure A describes reperformance, B is describing inquiry rather than confirmation and procedure C is describing recalculation.  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！ 学霸分享 | 跨专业高分考取ACCA双第一，我是怎么做到的？ ACCA考试经验——简单粗暴就可以！  

比较充分的了解，例如内容难度的深浅、内容排版以及是否符合孩子的英语学习情等。这样一来，家长才能够知道教材设计得是否合理，是否对孩子的英语学习有帮助。 　　另外，我还建议家长们，在选择教材时一定要结合孩子的年龄或者英语学习情况去考虑。对于一些年龄较小的孩子来说，尽量选择图文结合的英语教材，容易培养孩子的英语学习兴趣。而对于一些年龄稍微大的、有一定英语基础的孩子来说，可以选择那种有丰富英语听说资料的教材，这样孩子可以更好的积累语言信号。 　　二、朗文英语系列教材哪个好?好的朗文英语系列教材推荐 　　给孩子选择的英语教材尽量符合科学性和系统性，目前市场上符合科学性和系统性的英语教材主要有这些：牛津英语、剑桥英语、朗文英语和新概念英语。我在这里给大家推荐的是HelloKid采用培生集团出版的香港朗文教材BIG系列，这套教材是国际上使用很广泛的教材，能够为孩子提供纯正的英语环境，并且自然拼读也涉及在内，能够帮助孩子解决单词难题。 　　香港朗文教材BIG系列针对不同年龄段的孩子做了教材分级。Pre-school Longman Elect有三个等级，是为学前儿童量身定制的英语学习教材。Phonics for Kids 一共有三个级别， 六本书， 是系统地帮助小朋友学习自然拼读的教材。《Longman English World朗文英语世界》是教育集团培生专为中国地区6-12岁儿童研制的全新英语学习课程，在广受欢迎的英语教材Longman Welcome to English 的基础上改版。朗文初中教材(第二版)是一套优质的初中英语课程，这套课程是由课程编制委员会专为满足中学生学习英语新的学习要求而设计的教材。 　　为了不让孩子对这套教材有不适应的地方，HelloKid强大的教研团队对教材进行了优化，结合孩子的学习特点、英语学习需求和学习习惯，为孩子打造了生动有趣的动画课件，帮助孩子理解教材内容，提高孩子的学习兴趣。 　　最后，小编想说的是，再好的教材如果没有好的老师帮助孩子学习，也发挥不出其优势。只有教材和外教的质量同步，才能够带来良好的教学效果。也希望以上沪江小编分享的朗文少儿英语教材怎么选择的内容能够帮助到大家。

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 is/are usually seen as forms of market failure where regulation may be a solution? 1 Imperfect competition 2 Social costs or externalities 3 Imperfect information A 1 only B 1 and 2 only C 2 and 3 only D 1, 2 and 3 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 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. Each question is worth 2 marks A company has just paid an ordinary share dividend of 32·0 cents and is expected to pay a dividend of 33·6 cents  in one year’s time. The company has a cost of equity of 13%. What is the market price of the company’s shares to the nearest cent on an ex dividend basis? A $3·20 B $4·41 C $2·59 D $4·20 Answer：  D Dividend growth rate = 100 x ((33·6/32) – 1) = 5% MV = 33·6/(0·13 – 0·05) = $4·20 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？