2017 年12 月12 日，甲公司持有一张出票人为乙公司，金额为100 万元，到期日为2017年12 月12 日，承兑人为P 银行的银行承兑汇票。甲公司于12 月12 日去P 银行提示付款，发现乙公司账户只有存款20 万元。P 银行拟采取的下列做法中，正确的有( )。 A.于2017 年12 月12 日起对乙公司欠款80 万元开始计收利息 B.于2017 年12 月12 日起向甲公司付款20 万元 C.于2017 年12 月12 日拒绝付款并出具拒绝付款证明 D.于2017 年12 月

根据支付结算法律制度的规定，下列各项中，属于商业汇票持票人向银行办理贴现必须具备的条件有( )。

A.票据未到期

B.持票人与出票人或者直接前手之间具有真实的商品交易关系

C.持票人是在银行开立有存款账户的企业法人或者其他组织

D.票据未记载“不得转让”事项

Which of the following statements is/are correct?

1 In marginal costing, fixed production overhead are treated as period costs and are written off as they are incurred.

2 In absorption costing, fixed production overhead are absorbed into the cost of units.

A. Both of them

B. 1 only

C. Neither of them

D. 2 only

Which of following accounting concepts befit allowance for receivable?

A. Prudence

B. Business entity

C. Consistency

D. Accruals

Yui commenced trading on 1 April 2014, and registered for value added tax (VAT) from 1 January 2015. Her first VAT return is for the quarter ended 31 March 2015. During the period 1 April 2014 to 31 March 2015, Yui incurred input VAT of £110 per month in respect of the hire of office equipment.

How much input VAT in respect of the office equipment can Yui reclaim on her VAT return for the quarter ended 31 March 2015?

A £660

B £990

C £330

D £1,320

During the year ended 31 March 2015, Luck Ltd received the following dividends:

From unconnected companies                                                          £4,680

From a company in which Luck Ltd has a 80% shareholding          £ 3,870

From a company in which Luck Ltd has a 45% shareholding          £ 1,260

These figures are the actual cash amounts received.

What is the amount of Luck Ltd’s franked investment income (FII) for the year ended 31 March 2015?

A £6,600

B £10,900

C £5,940

D £5,200

What amount should appear in the group‘s consolidated statement offinancial position at 31 December 20X2 for retained earnings?

A.$280,000

B.$291,000

C.$354,000

D.$273,000

Monthly sales have been found to follow a linear trend of y = 9.82 + 4.372x, where y is the number of items sold and x is the number of the month. Monthly deviations from the trend have been calculated and follow an additive model. In month 24, the seasonal variation is estimated to be plus 8.5.

What is the forecast number of items to be sold in month 24? (to the nearest whole number.)

A.106

B.115

C.123

D.152 (2 marks)

Based on the last 15 periods the underlying trend of sales is y = 345.12 - 1.35x. If the 16th period has a seasonal factor of -23.62, assuming an additive forecasting model, what is the forecast for that period, in whole units?

A. 300

B 301

C. 324

D. 325

Which of the following statements about training and development is false?

A A gap between current performance and required performance is a learning gap which requires training.

B Training and development activities can have measurable benefits for organisations.

C Education may form part of training, which in turn may form part of employee development.

D A 'learning organisation 1 is one which facilitates the learning of all its members.

In the context of performance appraisal, what does the term 'tell and listen' refer to?

A An approach to appraisal interviewing

B. An approach to upward appraisal

C. A barrier to effective appraisal (1 mark)