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

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  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

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• 2Which of the following statements is/are correct? 1 In marginal costing, fixed production overhead

  Which of the following statements is/are correct?

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

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  B. 1 only

  C. Neither of them

  D. 2 only

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• 3Which of following accounting concepts befit allowance for receivable? A. Prudence B. Business ent

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  A. Prudence

  B. Business entity

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• 4Yui 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.

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  A £660

  B £990

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  D £1,320

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• 5During the year ended 31 March 2015, Luck Ltd received the following dividends: From unconnected co

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• 6What amount should appear in the group‘s consolidated statement offinancial position at 31 December

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• 7Monthly sales have been found to follow a linear trend of y = 9.82 + 4.372x, where y is the number o

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  A.106

  B.115

  C.123

  D.152 (2 marks)

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• 9Which of the following statements about training and development is false? A A gap between current

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  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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• 10In the context of performance appraisal, what does the term 'tell and listen' refer to? A An approa

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  B. An approach to upward appraisal

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