更多服务 高顿项目
国内财会
国际财会
金融证书
公务员
考研
继续教育
在职硕博
学历学位
国企求职
军队文职
职业提升
语言培训
出国留学
报考指南 报考查询 招生简章 分数线 考试日历 资料中心 备考经验 择校择专 院校排名 全部

ACA资格证书阶段（CFAB）难度自测

来源： 高顿网校 2014-06-25
　　ACA 专业资格获得全世界的认可，其课程共15门，分为三个阶段。ACA证书阶段（CFAB阶段）的试题详情如下：
　　我们选取了CFAB中三门课程的测试题（每科3题），作为各位学员了解考试形式及考试难度的参考，请在5分钟内完成单科测试。
 
　　Accounting
 
　　1 Which one of the following should be accounted for as capital expenditure?
　　A  The cost of redecorating the business’s head office
　　B  The cost of replacing some roof tiles on a building
　　C  The cost of a computer purchased for resale by a computer sales business
　　D  The cost of delivery paid when purchasing a new manufacturing machine
 
　　2 All Peter’s sales carry VAT at the standard rate of 17?%. A customer is sold goods on credit for ?2,400 exclusive of VAT. The double entry to record this transaction is:
　　A  Dr Receivables £2,820, Cr Sales £2,400, Cr VAT £420
　　B  Dr Sales £2,400, Dr VAT ?420, Cr Receivables £2,820
　　C  Dr Receivables £2,400, Dr VAT £420, Cr Sales £2,820
　　D  Dr Sales £2,820, Cr Receivables £2,400, Cr VAT £420
　　3 Which of the following errors could result in a suspense account being required to balance the trial balance?
　　A  Cash paid to credit suppliers treated as a cash purchase
　　B  A customer invoice for ?120 recorded as ?210 in the sales account
　　C  Payments to suppliers of ?120 recorded as ?210 in the payables ledger
　　D  One page omitted from the sales day book
 
　　Assurance
 
　　1 Which TWO of the following describe the roles of the responsible party in any assurance engagement?
　　A  Setting the criteria of the assurance engagement
　　B  Gathering evidence on the subject matter
　　C  Issuing an opinion on the subject matter against the criteria set
　　D  Preparing the subject matter
 
　　2 Which TWO of the following statements are true with regards to Recognised Supervisory Bodies (RSBs) and Recognised Qualifying Bodies (RQBs)?
　　A  RSBs offer professional qualifications
　　B  RQBs are approved by the Secretary of State
　　C  The Companies Act 2006 requires that auditors are members of RSBs
　　D  RQBs are responsible for monitoring their members
 
　　3 The following statements describe ways in which the assurance provider might be able to “close” the expectations gap. For each statement select whether it is true or false.
　　By issuing an engagement letter setting out the work to be carried out and its limitations
　　A  True
　　B  False
　　By reducing the audit fee
　　C  True
　　D  False
　　By including a caveat in the assurance report
　　E  True
　　F  False
 
　　Management Information
 
　　1 Which TWO of the following are not a cost unit?
　　A  A unit of product in relation to which costs are ascertained.
　　B  The cost per ream of paper used.
　　C  The cost per unit of electricity consumed.
　　D  A unit of service in relation to which costs are ascertained.
 
　　2 Delivo plc makes a numbers of deliveries per week to of perishable goods to its customers. The cost of these deliveries each week is:
　　A  A fixed selling overhead.
　　B  A variable prime cost.
　　C  A variable production overhead.
　　D  A variable selling and distrubution overhead.
　　3 A company's gas bill consists of two parts:
　　1）A standing charge of ?10 per month for the meter; and
　　2）A charge of ?0.01 per unit of gas used.
 
　　3 Which of the following equations describes the total annual cost of gas, G if the company uses T units of gas in a year?
　　A  G = 120 + 0.01T
　　B  G = 10 + 0.01T/12
　　C  G = 120 + 0.12T
　　D  G = 10 + 0.01T
 
　　高顿网校小编寄语：自信+智慧+细心=成功

 
版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。 经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。 本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。 如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。
展开全文 咨询在线
严选名师 全流程服务
其他人还搜了 热门推荐

高顿教育 > ACA > 考试试题

一键下载高顿教育App累计下载用户：2000万+