Which of following accounting concepts befit allowance for receivable? A. Prudence B. Business entity C. Consistency D. Accruals

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• 1Yui commenced trading on 1 April 2014, and registered for value added tax (VAT) from 1 January 2015.

  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

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• 2During the year ended 31 March 2015, Luck Ltd received the following dividends: From unconnected co

  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

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• 3What amount should appear in the group‘s consolidated statement offinancial position at 31 December

  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

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• 4Monthly sales have been found to follow a linear trend of y = 9.82 + 4.372x, where y is the number o

  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)

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• 5Based on the last 15 periods the underlying trend of sales is y = 345.12 - 1.35x. If the 16th period

  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

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• 6Which of the following statements about training and development is false? A A gap between current

  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.

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• 7In the context of performance appraisal, what does the term 'tell and listen' refer to? A An approa

  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)

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• 8In the context of motivation, workers may have the attitude that work is not an end in itself, but a

  In the context of motivation, workers may have the attitude that work is not an end in itself, but a means to other ends, through earning financial rewards.

  What term is given to this attitude?

  A Theory Y

  B Job enrichment

  C Instrumental orientation

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• 9In the context of selection interviewing, which TWO of the following types of question might you use

  In the context of selection interviewing, which TWO of the following types of question might you use to

  pin down a candidate who seems reluctant or unable to give a definite answer?

  A.Open

  B.Closed

  C.Leading

  D.Probing (2 marks)

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• 10存货跌价准备转回，原因是存货在本期价值上升。( )
  存货跌价准备转回，原因是存货在本期价值上升。( )
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