分类： 特许公认会计师（ACCA）国际认证资格考试

ACCA P4历年考试真题及答案大全（2002年-2008年）

包含（2002年-2008年）ACCA P4历年考试真题及答案，文件列表如下：
Dec-2002.PDF、Dec-2003.PDF、Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2003.PDF、June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

Strategic Financial
Management

PART 3
WEDNESDAY 13 JUNE 2007

QUESTION PAPER
Time allowed 3 hours
This paper is divided into two sections
Section A BOTH questions are compulsory and MUST be
answered
Section B TWO questions ONLY to be answered
Formulae sheet, present value, annuity and standard normal
distribution tables are on pages 9, 10, 11 and 12

Section A – BOTH questions are compulsory and MUST be attempted
1 Partsea plc, a UK company, currently exports to a developing country, Hotternia. Hotternia has recently enjoyed a
period of sustained economic growth, and inflation has reduced from 60% per year to 10% per year during the last
three years. Partsea wishes to expand its sales in Hotternia and is considering either foreign direct investment or a
licensing deal with KBD, a large Hotternian company.
Foreign Direct Investment
Foreign direct investment would involve the purchase of an existing competitor in Hotternia, expansion of its facilities
and the introduction of new technologically advanced machinery. A purchase price of 120 million Hotternian dollars
($H) has been agreed for the Hotternian company, in addition to which $H70 million will be needed for expansion
of buildings, and $H35 million for working capital. The purchase of the Hotternian company and the working capital
outlay would take place immediately, the other cash outflows would occur at the end of year 1. The new machinery
will be supplied from the UK parent company at a cost of ￡4 million, has an expected working life of four years, and
will increase the parent company’s pre-tax net cash flow in year 1 by ￡1 million. Tax allowable depreciation is
available in Hotternia on the new machinery on a straight line basis at 25% per year from the beginning of year two.
The existing Hotternian company has fully depreciated its machinery.
Production and sales is expected to be 1 million units at a price of $H150 per unit in the first year as existing
operations continue in the Hotternian company, and 2·5 million units per year for the remainder of Partsea’s five-year
planning horizon. Sales prices are expected to increase after year 1 in line with Hotternian inflation.
At the end of five years the investment, including working capital, is expected to have a total after tax realisable value
of $H150 million.
Variable costs per unit ($H) are expected to be:
Year 1 Year 2
Labour 35·0 28·6
Materials 33·0 32·0
Distribution 8·0 9·0
Variable costs after year 2 are expected to increase in line with inflation in Hotternia for the relevant year.
Fixed costs in year 1 are expected to be $H23 million, increasing to H$40 million in each of years 2-5.
Semi-finished components for the product will be imported from another of Partsea’s subsidiaries in Bottoniland from
year two onwards at a fixed price of 5 Bottoniland tala (Bt) per unit. 25% of this price represents a profit element to
the Bottoniland company.
Licensing
Under a licensing agreement Partsea would permit KBD to manufacture and market its product for an initial period
of four years commencing in year 2. Partsea would sell the ￡4 million new machinery to KBD in year 1, and would
also insist on a maintenance contract for the machinery for which it would charge a fixed rate of ￡500,000 per year.
This is double the expected annual cost of maintenance. Partsea would also supply two members of staff to Hotternia
to monitor quality control. The cost of these staff (salaries and other expenses) is expected to be ￡200,000 per year
in total at current prices.
KBD would pay Partsea a fee of $H20 per unit for the license, increasing after year 2 by the rate of inflation in
Hotternia. KBD expects to sell 2 million units per year. Partsea would not have a legal presence in Hotternia and would
not be liable for Hotternian tax.
Other information:
Exchange rates $H/￡ Bt/￡
Spot 15·80 4·2

ACCA P5历年考试真题及答案大全（2002年-2008年）

包含（2002年-2008年）ACCA P5历年考试真题及答案，文件列表如下：
Dec-2002.PDF、Dec-2003.PDF、Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2003.PDF、June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

Performance
Management

PART 3
FRIDAY 9 JUNE 2006

Section A – BOTH questions are compulsory and MUST be attempted
1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectionery
products, including cakes. GWCC sells its products to national supermarket chains. The company’s success during
recent years is largely attributable to its ability to develop innovative products which appeal to the food selectors within
national supermarket chains.
The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cake
known as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcast
around the world. The cake is expected to have a minimum market life of one year although the marketing department
consider that this might extend to eighteen months.
The management accountant of GWCC has collated the following estimated information in respect of the Mighty Ben
cake:
(1) Superstores plc has decided on a launch price of ￡20·25 for the Mighty Ben cake and it is expected that this
price will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on the
purchase price of each cake from GWCC.
(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.
Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.
(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakes
on a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured in
batches of 1,000. Direct materials input into the baking process will cost ￡7,000 per batch for each of the first
three months’ production. The material cost of the next three months’ production is expected to be 95% of the
cost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of the
second three months’ production.
(4) Packaging costs will amount to ￡0·75 per cake. The original costs of the artwork and design of the packaging
will amount to ￡24,000. Superstores plc will reimburse GWCC ￡8,000 in the event that the product is
withdrawn from sale after twelve months.
(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve will
apply to the total labour time requirement until the end of month five. Thereafter a steady state will apply with
labour time required per batch stabilising at that of the final batch in month five. The labour requirement for the
first batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at ￡10 per hour.
(6) A royalty of 5% of sales revenue (subject to a maximum royalty of ￡1·1 million) will be payable by GWCC to the
owners of the Mighty Ben copyright.
(7) Variable overheads are estimated at ￡3·50 per direct labour hour.
(8) The manufacture of the Mighty Ben cake will increase fixed overheads by ￡75,000 per month.
(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of ￡1,900,000 will be
required and this will be fully depreciated over twelve months.
(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and
18 months.
(11) Ignore taxation and the present value of cash flows.
Note: Learning curve formula:
y = axb
where y = average cost per batch
a = the cost of the initial batch
x = the total number of batches
b = learning index (= -0·415 for 75% learning rate)

ACCA P6（China）历年考试真题及答案大全（2004年-2008年）

包含（2004年-2008年） ACCA P6（China）历年考试真题及答案，文件列表如下：
DDec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

Advanced Taxation(China)

PART 3
WEDNESDAY 7 JUNE 2006

QUESTION PAPER
Time allowed 3 hours
This paper is divided into two sections
Section A BOTH questions are compulsory and MUST be
answered
Section B TWO questions ONLY to be answered
Tax rates and allowances are on pages 2 – 3

Section A – BOTH questions are compulsory and MUST be attempted
1 Company K is a wholly owned Chinese holding company which was set up by a US multi-national corporation in
2003 for the purpose of overseeing the operations of joint ventures set up in Beijing, Shanghai, Qindgao and
Chengdu. The total investments in China held by Company K amount to RMB1,500,000,000. In 2004, Company
K received a total dividend of RMB3,000,000 from the joint ventures in China.
Company K has employed a team of experienced management to handle the day-to-day management of their equity
interests in the joint ventures. On a needed basis, the management team also provides technical support and training
to the joint ventures. In addition, all sales and marketing activities are centralised at Company K. So far, Company K
has not allocated any expenses incurred for the technical support and training or the sales and marketing activities to
the joint ventures.
In view of the growing business opportunities in China, the general manager of Company K is considering expanding
the business scope of Company K such that Company K will also be engaged in general trading business for goods
produced by some third party manufacturers outside China. In this connection, he called a meeting with his in-house
tax counsel. In the meeting, he was advised that the contemplated trading business would not be allowed under the
relevant Chinese rules and regulations. In addition, he was advised that there were a few tax issues pertaining to the
existing operations, which should be attended to as soon as possible. The general manager was very puzzled and
would like a second opinion with regard to these matters.
Required:
(a) Identify the potential tax issues pertaining to the technical support and training as well as sales and
marketing activities under the existing operations of Company K assuming Company K has not taken into
consideration any tax adjustments from a Chinese tax perspective. (5 marks)
(b) Explain briefly the tax implications of:
(i) the dividend income received in 2004; and (3 marks)
(ii) the expenses of the day-to-day management activities performed with respect to the equity interests in
the joint ventures. (14 marks)
(c) As the joint ventures commenced to make a profit in 2004, the general manager is considering allocating the
expenses incurred for technical support and training, as well as for sales and marketing activities amongst the
joint ventures from 2006 onwards.
Required:
Advise the general manager of the tax implications of this proposal, together with any actions that Company
K should take. (18 marks)
(40 marks)

ACCA P6（United Kingdom）历年试题大全（2003年-2008年）

包含（2003年-2008年）ACCA P6（United Kingdom）历年考试真题及答案，文件列表如下：
Dec-2003.PDF、Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2003.PDF、June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

Advanced Taxation
(United Kingdom)
Monday 2 June 2008

Time allowed
Reading and planning: 15 minutes
Writing: 3 hours
This paper is divided into two sections:
Section A – BOTH questions are compulsory and MUST be attempted
Section B – TWO questions ONLY to be attempted
Tax rates and allowances are on pages 3-5

2 You have received the following memorandum from your manager, Irwin Allen.
8
To Tax senior
From Irwin Allen
Date 2 June 2008
Subject John and Maureen Robinson
I had a meeting with John Robinson and his wife Maureen yesterday. They have two children; Will, aged seven
and Penny, aged nine. John and Maureen have made a number of errors in their income tax returns and Maureen
requires advice in connection with her business.
Errors in income tax returns
John inherited a portfolio of quoted shares, an investment property and a large sum of cash in May 2005. Whilst
completing his tax return for 2005/06 he decided to ‘give’ all of the income arising from the shares, property and
cash deposits to his wife for tax purposes. Accordingly, he omitted the income from his own tax return and included
it in that of his wife. He did the same thing in 2006/07.
John has since realised that such a ‘gift’ has no effect for tax purposes and has decided to notify HM Revenue and
Customs (HMRC) of his mistake.
In January 2006 John gave the investment property to Maureen who sold it a week later. The gift to Maureen was
the subject of a legitimate legal conveyance but, after the sale, Maureen gave the sales proceeds to John in
accordance with an agreement they had made prior to the gift. Maureen declared the capital gain of ￡13,470 in
her 2005/06 income tax return.
John has asked us to calculate the additional tax payable as a result of his mistaken declarations to HMRC. A
schedule prepared by John summarising the family’s income for the two tax years 2005/06 and 2006/07 together
with details of the investment property is on your desk. The gain on the sale of the investment property was the
couple’s only capital gain in the last four years.
Maureen’s business
Maureen began trading as Robinson Mapping on 1 November 2005. She registered for value added tax (VAT)
immediately and prepared her first accounts to 30 September 2006. A schedule prepared by Maureen
summarising the results of the business is also on your desk.
Maureen supplies specialised maps to businesses in the leisure industry. All of her customers are registered for VAT.
The business has recoverable input tax of approximately ￡300 per quarter. Despite accounting for VAT on an
annual basis, Maureen is finding the administration of the tax very time consuming and is considering deregistering
unless the amount of administration can be reduced.
Please prepare the following for me.
(a) A calculation of the additional taxes payable by John and Maureen Robinson in respect of the tax years
2005/06 and 2006/07 as a result of disclosing to HMRC the errors in their tax returns.
There’s quite a bit to do here; please ensure that your calculations are clear and logical so that they are easy
to follow. You’ll need to work out the extra tax payable by John on the investment income and compare it with
the tax paid by Maureen (probably a fairly small amount as most if not all of the income will have fallen into
her basic rate band).
Please do not address the issue of interest and penalties for the moment.
(b) Advice for Maureen on her ability to deregister for the purposes of VAT together with the procedure she should
follow and the implications of deregistration. Include details of any alternative strategy that might solve her
problem.
I do not want you to write a letter or to prepare illustrative calculations; just write the necessary paragraphs
for me to incorporate in a letter that will cover a number of other issues.

ACCA P7（International）历年试题大全（2002年-2008年）

包含（2002年-2008年）ACCA P7（International）历年考试真题及答案，文件列表如下：
Dec-2002.PDF、Dec-2003.PDF、Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2003.PDF、June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

Advanced Audit and
Assurance
(International)
Tuesday 3 June 2008

Section A – BOTH questions are compulsory and MUST be attempted
1 You are a senior audit manager in Mitchell & Co, a firm of Chartered Certified Accountants. You are reviewing some
information regarding a potential new audit client, Medix Co, a supplier of medical instruments. Extracts from notes
taken at a meeting that you recently held with the finance director of Medix Co, Ricardo Feller, are shown below:
Meeting notes – meeting held 1 June 2008 with Ricardo Feller
Medix Co is a provider of specialised surgical instruments used in medical procedures. The company is owner
managed, has a financial year ending 30 June 2008, and has invited our firm to be appointed as auditor
for the forthcoming year end. The audit is not going out to tender. Ricardo Feller has been with the company
since January 2008, following the departure of the previous finance director, who is currently taking legal
action against Medix Co for unfair dismissal.
Company background
Medix Co manufactures surgical instruments which are sold to hospitals and clinics. Due to the increased
use of laser surgery in the last four years, demand for traditional metal surgical instruments, which provided
75% of revenue in the year ended 30 June 2007, has declined rapidly. Medix Co is expanding into the
provision of laser surgery equipment, but research and development is at an early stage. The directors feel
confident that the laser instruments currently being designed will eventually receive the necessary licence for
commercial production, and that the laser product will replace surgical instruments as a leading source of
revenue. There is currently one scientist working on the laser equipment, subcontracted by Medix Co on a
freelance basis. The building in which the research is being carried out has recently been significantly
extended by the construction of a large laboratory.
A considerable revenue stream is derived from agents who are not employed by Medix Co. The agents earn
a commission based on the value of sales they have secured for Medix Co during the year. There are many
suppliers into the market and agents are used by all manufacturers as a means of marketing and distributing
their products.
The company’s manufacturing facility is located in another country, where operating costs are significantly
lower. The facility is under the control of a local manager who visits the head office of Medix Co annually for
a meeting with senior management. Products are imported via aeroplane. The overseas plant and equipment
is owned by the company and was constructed 12 years ago specifically for the manufacture of metal surgical
instruments.
The company has a bank overdraft facility and makes use of the facility most months. A significant bank
loan, which will carry a variable interest rate, is currently being negotiated. The terms of the loan will be
finalised once the audited financial statements have been viewed by the bank.
After receiving permission from Medix Co, you held a discussion with the current audit partner of Medix Co, Mick
Evans, who runs a small accounting and audit practice of which he is one of two partners. Mick told you the following:
‘Medix Co has been an audit client for three years. We took over from the previous auditors following a disagreement
between them and the directors of Medix Co over fees. As we are a small practice with low overheads we could offer
lower fees than our predecessors. We could also do the audit very quickly, which pleased the client, as they like to
keep costs as low as possible.
During our audits we have found the internal systems and controls to be quite weak. Despite our recommendations,
there always seemed to be a lack of interest in making improvements to the accounting systems, as this was seen
to be a ‘waste of money’. There have been two investigations by the tax authorities, which we did not deal with, as
we are not tax experts. In the end the directors sorted it all out, and I believe that the tax matter is now resolved.
We never had a problem getting access to accounting books and records. However, the managing director, Jon Tate,
once gave us what he described as ‘the wrong cash book’ by mistake, and replaced it with the ‘proper version’ later
in the day. We never found out why he was keeping two cash books, but cash was an immaterial asset so we didn’t
worry about it too much.
We are resigning as auditors because the work load is too much for our small practice, and as Medix Co is our only
audit client we have decided to focus on providing non-audit services in the future.’

ACCA P7（United Kingdom）历年考试真题及答案大全（2002年-2008年）

包含（2002年-2008年）ACCA P7（United Kingdom）历年考试真题及答案，文件列表如下：
Dec-2002.PDF、Dec-2003.PDF、Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2003.PDF、June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

Section A – ALL THREE questions are compulsory and MUST be attempted
1 You are an audit manager in Ross & Co, a firm of Chartered Certified Accountants. The principal activity of one of your
audit clients, Murray Ltd, is the manufacture and retail sale of women’s fashions and menswear throughout the capital
cities of Western Europe.
The following financial information has been extracted from Murray’s most recent consolidated accounts:
Year ended 31 March
2007 2006
￡000 ￡000
Turnover 36,367 27,141
——- ——-
Gross profit 22,368 16,624
——- ——-
Profit before tax 5,307 4,405
————– ————–
Fixed assets
Intangible assets
– goodwill 85 85
– trademarks 52 37
Tangible assets 7,577 4,898
Current assets 13,803 9,737
Creditors
Amounts falling due within one year
– trade and other creditors (8,090) (4,385)
——- ——-
Net current assets 5,713 5,352
——- ——-
Total assets less current liabilities 13,427 10,372
Provisions for liabilities and charges (201) (87)
——- ——-
13,226 10,285
————– ————–
Shareholders’ funds 13,226 10,285
————– ————–
In May 2007 Murray purchased 100% of the shareholding of Di Rollo Ltd. Di Rollo manufactures fashion accessories
(for example, jewellery, scarves and bags) in South America that are sold throughout the world by mail order. Murray’s
management is now planning that clothes manufacture will expand into South America and sold into Di Rollo’s mail
order market. Additionally, Di Rollo’s accessories will be added to the retail stores’ product range.
Murray is a member of an ethical trade initiative that aims to improve the employment conditions of all workers
involved in the manufacture of its products. Last week Di Rollo’s chief executive was dismissed following allegations
that he contravened Di Rollo’s policy relating to the environmentally-friendly disposal of waste products. The former
chief executive is now suing Di Rollo for six months’ salary in lieu of notice and a currently undisclosed sum for
damages.
2
7J-GBRPA
Paper 3.1GBR
7J-GBRAA
Paper 3.1GBR

Ross & Co has recently been invited to accept nomination as auditor to Di Rollo. Murray’s management has indicated
that the audit fee for the enlarged Murray group should not exceed 120% of the fee for the year ended 31 March
2007. You have been provided with the following information relating to the acquisition of Di Rollo:
Book Fair value Fair value
value adjustment to the group
￡000 ￡000 ￡000
Di Rollo brand name – – 600
Plant and machinery 95 419 514
Current assets 400 – 400
Current liabilities (648) – (648)
—– —- ——
Net assets at date of acquisition (153) 419 866
—– —-
Goodwill arising on acquisition 859
——
Cash consideration 1,725
————
Required:
(a) Using the information provided, explain the matters that should be considered before accepting the
engagement to audit Di Rollo Ltd’s accounts for the year ending 31 March 2008. (8 marks)
(b) Explain what effect the acquisition of Di Rollo Ltd will have on the planning of your audit of Murray Ltd’s
consolidated accounts for the year ending 31 March 2008.

ACCA F1历年考试真题及答案大全（2002年-2007年）

Section A – This ONE question is compulsory and MUST be attempted
1 The Darby Motor Company manufactures toy cars and was established at the beginning of the twentieth century by
David Darby, whose grandson John Darby still owns the company. The company has grown to employ a total of 2,500
staff with five senior managers and 20 supervisors, each of whom has responsibility for a separate department. A long
established business with a traditional product range, the Darby Motor Company has evolved into a traditional,
bureaucratic, formal type of organisational structure based on rules, procedures and standardisation.
The company has recently experienced problems. Production levels are low and attempts to improve production levels
have been made in all departments, but their supervisors are having problems reaching the expected performance
levels. John Darby has decided to hold a series of meetings with both levels of management. Initially he found that
the supervisors were unhappy with and sceptical about the value of the meetings.
It became apparent that the level of morale of all staff was low. Lack of facilities, pressure of work and uncertain
procedures were the main grievances. There appeared however to be a deeper problem, that of mistrust between the
staff as a whole and senior management. The mistrust was more apparent between the senior management and
supervisors. The reason for this was unclear. In addition, the workforce as a whole regard the supervisors as poor at
managing their departments, disregarding new work practices and required performance standards. The supervisors
said that their position in general was unclear, despite the size of the organisation. There were no clear lines of
authority, command or responsibility which allowed them to make decisions for their departments. Some supervisors
simply regarded themselves as menial and unrecognised, referring to funding shortages, unrealistic targets, little
recognition of their position, no job descriptions and lack of training, all of which are required to meet the new
production levels.
Job security has also become an issue. The changes in production and hoped for improved production levels have
led to rumours of eventual cutbacks in staff. Rumours are especially strong amongst the supervisors. They worry that
they might be replaced by new, younger staff that would be better trained, more adaptable and better able to use
modern production equipment.
The problems have manifested themselves in high labour turnover, in addition to the problems already outlined, was
blamed on low salaries, lack of opportunity for personal advancement and working conditions, which were worse for
some employees than others.
The owners have asked you to examine the problems the supervisors are having in reaching the performance expected
of all staff.
Required:
(a) Explain how Herzberg’s theory of motivation might help to explain the attitude of the supervisors.

Section B – FOUR questions ONLY to be attempted
2 Many writers suggest that organisational success can be predicted.
Required:
Briefly describe the characteristics that according to Peters and Waterman, are common to successful
organisations.
(15 marks)
3 The selection interview remains the primary means through which organisations recruit new employees.
Required:
(a) Explain the purpose of the selection interview. (4 marks)
(b) Explain the advantages and the disadvantages of:
(i) the face to face interview; (6 marks)
(ii) the panel interview. (5 marks)
(15 marks)
4 All business organisations need trained employees, yet individuals learn in different ways.
Required:
(a) Briefly describe the four stages in Kolb’s experiential learning cycle. (4 marks)
(b) Describe the four learning styles identified by Honey and Mumford and their implications for training
programmes. (11 marks)
(15 marks)
5 Motivation is fundamental to the task of management.
Required:
(a) What is meant by a ‘content’ theory of motivation? (5 marks)
(b) What is meant by a ‘process’ theory of motivation? (5 marks)
(c) What is meant by an ‘equity’ theory of motivation? (5 marks)
(15 marks)

ACCA F2历年考题大全（2002年-2007年）

Section A – ALL 25 questions are compulsory and MUST be attempted.
Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question.
Each question within this section is worth 2 marks.
1 Four lines representing expected costs and revenue have been drawn on the following break-even chart:
Which statement is correct?
A Line F represents total variable cost.
B The break-even point occurs at the intersection of lines E and F.
C Line G represents total revenue.
D The break-even point occurs at the intersection of lines G and H.
2 The following diagram depicts a line which relates the quantity demanded (Q) to the selling price (P):
What is the equation of the line?
A P = 25 – 0.000625Q
B P = 25 – 1,600Q
C P = 25 – 1·6Q
D P = 25 – 0·625Q

3 An organisation manufactures a single product which has a variable cost of ￡36 per unit. The organisation’s total
weekly fixed costs are ￡81,000 and it has a contribution to sales ratio of 40%. This week it plans to manufacture
and sell 5,000 units.
What is the organisation’s margin of safety this week (in units)?
A 1,625
B 2,750
C 3,375
D 3,500
4 An organisation has the following total costs at two activity levels:
Activity level (units) 15,000 24,000
Total costs ￡380,000 ￡470,000
Variable cost per unit is constant in this activity range but there is a step up of
￡18,000 in the total fixed costs when the activity exceeds 20,000 units.
What are the total costs at an activity level of 18,000 units?
A ￡404,000
B ￡410,000
C ￡422,000
D ￡428,000
5 The following statements refer to different types of planning within a manufacturing organisation:
(i) Operational planning includes the scheduling of work to be done in the short term.
(ii) Tactical planning includes consideration of ways in which the productivity of the factory workforce could be
improved.
(iii) Strategic planning includes the setting of the organisation’s long term objectives.
Which of the statements are correct?
A (i) and (ii) only
B (i) and (iii) only
C (ii) and (iii) only
D (i), (ii) and (iii)
6 The following statements relate to spreadsheets:
(i) A spreadsheet is the most suitable software for the storage of large amounts of data.
(ii) A spreadsheet consists of rows, columns and cells.
(iii) A forecast profit and loss account could be prepared using a spreadsheet.
Which of the statements are correct?
A (i) and (ii) only
B (i) and (iii) only
C (ii) and (iii) only
D (i), (ii) and (iii)
3 [P.T.O.

ACCA F3历年试题大全（2002年-2007年）

4 A property company received cash for rent totalling $838,600 in the year ended 31 December 2006.
Figures for rent in advance and in arrears at the beginning and end of the year were:
31 December 2005 31 December 2006
$ $
Rent received in advance 102,600 88,700
Rent in arrears (all subsequently received) 42,300 48,400
What amount should appear in the company’s income statement for the year ended 31 December 2006 for rental
income?
A $818,600
B $738,000
C $939,200
D $858,600
5 Which one of the following journal entries is correct according to its narrative?
Debit Credit
$ $
A Mr Smith personal account 100,000
Directors’ remuneration 100,000
Bonus allocated to account of
managing director (Mr Smith)
B Purchases 14,000
Wages 24,000
Repairs to buildings 38,000
Transferring cost of repairs to buildings
carried out by company’s own
employees, using materials
from inventory.
C Discounts allowed 2,800
Discounts received 2,800
Correction of error: discounts
allowed total incorrectly
debited to discounts received
account
D Suspense account 20,000
Rent receivable 10,000
Rent payable 10,000
Correction of error: rent received
credited in error to rent
payable account.
3 [P.T.O.
7J-INTAD
Paper 1.1INT
7J-INTAE
Paper 1.1INT

ACCA F4（China）历年试题大全（2002年-2008年）

ALL TEN questions are compulsory and MUST be attempted
1 In relation to the Civil Procedures Law of China:
(a) explain the rules on territorial jurisdiction of the Chinese people’s court over a civil case against a natural
person and a legal person respectively; (4 marks)
(b) explain the term exclusive jurisdiction; and (3 marks)
(c) describe the types of civil cases which are under the coverage of the exclusive jurisdiction of the court.
(3 marks)
(10 marks)
2 In relation to the Property Law of China:
(a) explain the term ownership; (3 marks)
(b) state the procedural rules for the change of the property rights in immovables; and (3 marks)
(c) state the general rules governing the effectiveness of the creation and assignment of rights in movables.
(4 marks)
(10 marks)
3 In relation to the Labour Contract Law of China:
(a) explain the term open-ended employment contract (i.e. a labour contract without a fixed-period of
employment); and (2 marks)
(b) state the various circumstances under which an open-ended employment contract must be concluded by the
employer and employee. (8 marks)
(10 marks)
4 In relation to the Contract Law of China:
(a) state the various legal remedies for breach of contract; and (6 marks)
(b) state the conditions to be met for a party to be eligible for specific performance as a legal remedy for breach
of contract. (4 marks)
(10 marks)
5 In relation to the Company Law of China:
(a) in the context of the incorporation of a joint stock limited company, explain the terms incorporation by share
offering and incorporation by means of sponsorship; (4 marks)
(b) state the minimum registered capital required for a joint stock limited company; and (3 marks)
(c) state the statutory requirement for capital contributions by the sponsors of a joint stock limited company that
is incorporated by means of sponsorship. (3 marks)
(10 marks)
6 In relation to the Company Law of China:
(a) state the conditions to be met for a shareholder of a limited liability company to transfer his equity to a party
other than the shareholders of this company; and (6 marks)
(b) state the procedures and conditions to be complied with when a court orders the transfer of the equity of a
shareholder of a limited liability company under the enforcement procedures of the law. (4 marks)
(10 marks)
7 In relation to the Enterprise Bankruptcy Law of China:
(a) state the composition of the creditors’ meeting; (2 marks)
(b) state the general conditions to be met for the creditors’ meeting to approve a resolution; and (4 marks)
(c) state the special procedure that can be taken for the creditors’ meeting to approve a resolution involving the
matters on the settlement agreement or the restructuring of an enterprise in the process of bankruptcy
liquidation. (4 marks)
(10 marks)