What is the purpose of amortisation? A. To allocate the cost of an intangible non-current asset over its useful life B. To ensure that funds are available for the eventual purchase of a replacement non-current asset C. To reduce the cost of an int

Which of the following statements about IAS 20 Accounting for Government Grants and Disclosure of Government Assistance are true?

(i) A government grant related to the purchase of an asset must be deducted from the carrying amount of the asset in the statement of financial position

(ii) A government grant related to the purchase of an asset should be recognised in profit or loss over the life of the asset

(iii) Free marketing advice provided by a government department is excluded from the definition of government grants

(iv) Any required repayment of a government grant received in an earlier reporting period is treated as prior period adjustment

A (i) and (ii)

B (ii) and (iii)

C (ii) and (iv)

D (iii) and (iv)

In the context of improving organisational communication, which of the following would be helpful measures in addressing the problem of information overload on managers?

A Using email

B Introducing reporting by exception

C Holding regular staff meetings

D Speed reading training for managers (2 marks)

Which of the following functions are fulfilled by a goods received note (GRN)?

(i) Provides information to update the inventory records on receipt of goods

(ii) Provides information to check the quantity on the supplier's invoice

(iii) Provides information to check the price on the supplier's invoice

A. (i) and (ii) only

B. (i) and (iii) only

C. (ii) and (iii) only

D. (i) only

A spreadsheet is unlikely to be used for which of the following tasks?

A.Cash flow forecasting

B. Monthly sales analysis by market

C. Writing a memo

D. Calculation of depreciation

Which of the following are common applications of spreadsheets used by management accountants?

(i) Variance analysis

(ii) Cash flow budgeting and forecasting

(iii) Preparation of financial accounts

A. (i) and (ii) only

B. (i) and (iii) only

C. (ii) and (iii) only

D. (i), (ii) and (iii)

Six years ago material M cost $10 per kg and the price index most appropriate to the cost of material M was 130. The same index now stands at 510.

What is the best estimate of the current cost of material M per kg?

A. $2.55

B. $29.23

C. $39.23

D. $51.00 (2 marks)

Victor Vroom's 'expectancy theory 1 is an example of which type of motivational theory?

A Content theory

B Process theory

C Hierarchy theory

Which of the following statements about outsourcing is true?

A In order to maintain control, the organisation should outsource activities in areas of its own core competence.

B Outsourcing to external contractors harnesses specialist expertise, but at the cost of lost economies of scale.

C Outsourcing carries commercial and reputational risks. (1 mark)

下列关于银行卡清算市场的说法中正确的是( )。

A.目前外资企业暂不能申请在中国境内设立银行卡清算机构

B.申请成为银行卡清算机构的，注册资本不低于1亿元人民币

C.申请成为银行卡清算机构的，注册资本不低于5亿元人民币

D.目前中国银联股份有限公司是唯一经国务院同意，由中国人民银行批准设立的银行卡清算机构

根据支付结算法律制度的规定，甲公司在本地P银行开立基本存款账户，申请单位银行卡的凭据是( )。

A.法人授权委托书

B.营业执照

C.资信证明

D.开户许可证