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 explains the imprest system of operating petty cash? A Weekly expenditure cannot exceed a set amount B The exact amount of expenditure is reimbursed at intervals to maintain a fixed float C All expenditure out of the petty cash must be properly authorised D Regular equal amounts of cash are transferred into petty cash at intervals   Answer: B ACCA特许公认会计师F段+学士学位【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？ 传说中最适合考ACCA的大学专业，你的专业中枪了吗....  

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 calculates a sole trader’s net profit for a period? A Closing net assets + drawings – capital introduced – opening net assets B Closing net assets – drawings + capital introduced – opening net assets C Closing net assets – drawings – capital introduced – opening net assets0 D Closing net assets + drawings + capital introduced – opening net assets   Answer： A ACCA特许公认会计师F段+学士学位【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 考经分享丨通过就是王道！备考ACCA，你有必要避免这些坑••• ACCA : F1阶段的每个章节介绍  

演对社会的认知过于表面和粗浅，带来的是内容的杂乱和结构的松散，对主题的演绎缺乏深度的支持。插科打诨似的无厘头表演内容，除了说明该戏的社会背景外，能够支持导演这么做和选择的恐怕也就是商业因素了，作品深刻不深刻不重要，让大家傻乐一下，钱收回来就好。 说起“先锋”或者“实验”戏剧，从这个戏中看不出有什么能体现出先锋的概念。也许这个标签也不是孟京辉自己要的，是别人硬给他贴上的。戏中看到的是过多的手法和技巧，缺乏一个大的理念来统一整个戏的方向和灵魂。想到了电影镜头在戏剧中的表现方法、充分利用表演的场地与空间、沉浸式地表演体验，男主人公与犀牛符号化般地隐喻等等，可这些只是手段而已，而且国外很多年前就在玩这些了，如果这也叫“先锋”的话，那在我们这里就真牛读后感（一） 年轻的犀牛不知谁是傻子了。让我印象深刻的倒是导演对性交这个话题很是热衷，借着戏剧舞台自己过瘾的同时，也让有点文化的小资们在这个貌似高雅的殿堂里听到自己心里久违的放纵。同乐，同乐！ 我国与西方的戏剧发展水平相比有较大差距，我们需要学的东西还很多。从这个意义上来说，每一个戏剧工作者的努力都是要多加支持和鼓励的。加油吧！我相信孟京辉们的努力工作会让越来越多的观众走进剧场。

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. Xena has the following working capital ratios:                                                                                        20X9                    20X8 Current ratio                                                                   1·2:1                     1·5:1 Receivables days                                                         75 days                 50 days Payables days                                                              30 days                 45 days Inventory turnover                                                       42 days                 35 days Which of the following statements is correct? A Xena’s liquidity and working capital has improved in 20X9 B Xena is receiving cash from customers more quickly in 20X9 than in 20X8 C Xena is suffering from a worsening liquidity position in 20X9  D Xena is taking longer to pay suppliers in 20X9 than in 20X8   Answer: C ACCA特许公认会计师F段+学士学位【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 考经分享丨通过就是王道！备考ACCA，你有必要避免这些坑••• ACCA准考证打印（附教程）  

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’s statement of profit or loss for the year ended 31 December 20X5 showed a net profit of $83,600. It was later found that $18,000  paid for the purchase of a motor van had been debited to the motor expenses account. It is the company’s policy to depreciate motor vans at 25% per year on the straight line basis, with a full year’s charge  in the year of  acquisition. What would the net profit be after adjusting for this error? A $106,100 B $70,100 C $97,100 D $101,600    Answer: C                                                                     $ Profit                                                    83,600 Purchase of van                                   18,000 Depreciation 18,000 x 25%                   (4,500)                                                             –––––––                                                              97,100                                                             ––––––– ACCA特许公认会计师F段+学士学位【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） ACCA F1科目考试重点，必看！  

In relation to a company’s shares, explain the following: (a) the statement of capital and initial shareholdings; (4 marks) (b) authorised minimum issued capital in a public company; (2 marks) (c) paid-up capital; (2 marks) (d) the difference between nominal value and market value. (2 marks) 【答案】 The word ‘capital’ is used in a number of different ways in relation to shares. (a) Under the provisions of the Companies Act (CA) 1985 the memorandum of a limited company with a share capital was required to state the amount of the share capital with which the company proposed to be registered and the nominal amount of each of its shares. This was known as the ‘authorised share capital’ and set a limit on the amount of capital which the company could issue, subject to increase by ordinary resolution. Section 9 of the CA 2006 removes the concept of ‘authorised capital’ and replaces it with the requirement to submit a ‘statement of capital and initial shareholdings’ to the registrar in the application to register the company. The statement of capital and initial shareholdings is essentially a ‘snapshot’ of a company's share capital at the point of registration. Section 10 CA 2006 requires the statement of capital and initial shareholdings to contain the following information: – the total number of shares of the company to be taken on formation by the subscribers to the memorandum; – the aggregate nominal value of those shares; – for each class of shares: prescribed particulars of the rights attached to those shares, the total number of shares of that class and the aggregate nominal value of shares of that class; and – the amount to be paid up and the amount (if any) to be unpaid on each share (whether on account of the nominal value of the shares or by way of premium). The statement must contain such information as may be required to identify the subscribers to the memorandum of association. With regard to such subscribers it must state: – the number, nominal value (of each share) and class of shares to be taken by them on formation; and – the amount to be paid up and the amount (if any) to be unpaid on each share. Where a subscriber takes shares of more than one class of share, the above information is required for each class. (b) Issued capital represents the nominal value of the shares actually issued by the company and public companies must have a minimum issued capital of £50,000 or the prescribed euro equivalent (s.763 CA 2006). (c) Paid-up capital. This is the proportion of the nominal value of the issued capital actually paid by the shareholder (s.547 CA 2006). It may be the full nominal value, in which case it fulfils the shareholder’s responsibility to outsiders; or it can be a mere part payment, in which case the company has an outstanding claim against the shareholder. Shares in public companies must be paid up to the extent of at least a quarter of their nominal value (s.586 CA 2006). (d) Once established, the nominal value of the share remains fixed and does not normally change. However, the value of the shares in the stock market may be subject to daily fluctuation depending on a number of interrelated factors, such as the profitability of the company, the prevailing rate of interest or prospective takeover bids. Thus the market value of a share of £1 nominal value may as much as £5 or higher, or as low as 1 penny  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

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. At 31 December 20X5 the following require inclusion in a company’s financial statements: (1) On 1 January 20X5 the company made a loan of $12,000 to an employee, repayable on 1 January 20X6,charging interest at 2% per year. On the due date she repaid the loan and paid the whole of the interest due on the loan to that date. (2) The company paid an annual insurance premium of $9,000 in 20X5, covering the year ending 31 August 20X6. (3) In January 20X6 the company received rent from a tenant of $4,000 covering the six months to 31 December 20X5. For these items, what total figures should be included in the company’s statement of financial position as at 31 December 20X5? A Current assets $10,000 Current liabilities $12,240 B Current assets $22,240 Current liabilities $nil C Current assets $10,240 Current liabilities $nil D Current assets $16,240 Current liabilities $6,000   Answer: B Current assets                                             $ Loan asset                                            12,000 Interest (12,000 x 12%)                             240 Prepayment (8/12 x 9,000)                     6,000 Accrued rent                                           4,000                                                               –––––––                                                               22,240                                                               –––––––   ACCA特许公认会计师F段+学士学位【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？ ACCA会员权利 & 义务知多少  

本科生通常向每一个学院提出申请申请的时候，一定要通过有UCAS，申请的时候也一定要注意截止的日期就是每一年的10月15日，到时候申请表必须寄到UCAS，一定同时申请一定，不能够同时申请牛津和剑桥，在申请表递交上去之后，是需要填写一份额外补充问卷的，这个问卷的底线一般都是10月22号，雅思的考试需要7.5分以上单项得分也不能够低于七分，新托福的要求100以上单项过25分。 申请的流程就是先了解一下大学的相关知识和专业的介绍，进行留英的测评，了解适合自己的学校，确定合适自己申请的学校以后开始准备申请的材料，然后再递交材料参加英国大学国内的面试，收到通知书的话有条件入学，然后再参加雅思考试，顺利通过及学校其他条件要求，给学校回复准备签证的材料做体检，准备留学英国的用具预订机票，临行前的准备，然后再去英国留学。 申请的费用大概需要五十英镑海外生的学费，文科和数学大概需要10752英镑，理科大概需要14073英镑，临床医学需要26028英镑，学院的学费需要本科生4500到5000英镑，研究生需要2500英镑，生活费用大概需要1万英镑住宿费用是分不同的地区，一般需要每一个月380英镑到550英镑。