分类： ACCA特许公认会计师考试题库

ACCA P7（International）历年考试真题及答案大全（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；

Audit and
Assurance Services
(International Stream)

PART 3
TUESDAY 8 JUNE 2004

Section A – ALL THREE questions are compulsory and MUST be attempted
1 The principal activity of Bateleur Zoo Gardens (BZG) is the conservation of animals. Approximately 80% of the zoo’s
income comes from admission fees, money spent in the food and retail outlets and animal sponsorship. The
remainder comprises donations and investment income.
Admission fees include day visitor entrance fees (‘gate’) and annual membership fees. Day tickets may be pre-booked
by credit card using a telephone booking ‘hotline’ and via the zoo’s website. Reduced fees are available (e.g. to
students, senior citizens and families).
Animal sponsorships, which last for one year, make a significant contribution to the cost of specialist diets, enclosure
maintenance and veterinary care. Animal sponsors benefit from the advertisement of their names at the sponsored
animal’s enclosure.
BZG’s management has identified the following applicable risks that require further consideration and are to be
actively managed:
(i) Reduction in admission income through failure to invest in new exhibits and breeding programs to attract visitors;
(ii) Animal sponsorships may not be invoiced due to incomplete data transfer between the sponsoring and invoicing
departments;
(iii) Corporate sponsorships may not be charged for at approved rates – either in error or due to arrangements with
the companies. In particular, the sponsoring department may not notify the invoicing department of reciprocal
arrangements, whereby sponsoring companies provide BZG with advertising (e.g. in company magazines and
annual reports);
(iv) Cash received at the entrance gate ticket offices (‘kiosks’) may not be passed to cashiers in the accounts
department (e.g. through theft);
(v) The ticket booking and issuing system may not be available;
(vi) Donations of animals to the collection (e.g. from Customs and Excise seizures and rare breeds enthusiasts) may
not be recorded.
Required:
(a) Describe suitable internal controls to manage each of the applicable risks identified. (12 marks)
(b) Explain the financial statement risks arising from the applicable risks. (6 marks)
(c) Comment on the factors to be considered when planning the extent of substantive analytical procedures to
be performed on BZG’s income. (7 marks)
(25 marks)

ACCA P7（United Kingdom）历年试题大全（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；

2 Rosie Ltd is the parent company of an expanding group of companies. The group’s main business activity is the
manufacture of engine parts. In January 2008 the acquisition of Dylan Ltd was completed, and the group is currently
considering the acquisition of Maxwell Ltd, a large company which would increase the group’s operating facilities by
around 40%. All subsidiaries are wholly owned. The group structure is summarised below:
You are an audit manager in Chien & Co, a firm of Chartered Certified Accountants, and you are reviewing the working
papers completed on the final audit of Rosie Ltd and the Rosie Group for the year ended 31 January 2008. Your firm
has audited all current components of the group for several years, but the target company Maxwell Ltd is audited by
a different firm.
The management of Rosie Ltd has provided the audit team with some information about Maxwell Ltd to aid business
understanding, but little audit work is considered necessary as the acquisition, if it goes ahead, will be after the audit
report has been issued. Information provided includes audited financial statements for the year ended 31 January
2008, an organisational structure, several customer contracts, and prospective financial information for the next two
years. This seems to be all of the information that the directors of Rosie Ltd have available. The finance director, Leo
Sabat, is hoping that the other directors will agree that an externally provided due diligence investigation should be
carried out urgently, before any investment decision is made, however the other directors feel this is not needed, as
the financial statements of Maxwell Ltd have already been audited. Leo has asked you to prepare a report to explain
to the other directors the purpose of due diligence, and the difference between due diligence and an audit of financial
statements, which will be presented at the next board meeting.
Goodwill on the acquisition of Dylan Ltd is recognised in the consolidated balance sheet at ￡750,000. The calculation
provided by the client is shown below:
￡’000
Cost of Investment:
Cash consideration 2,500
Deferred consideration payable 31 January 2009 1,500
Contingent consideration payable 31 January 2012 if Dylan Ltd’s turnover
grows 5% per annum 1,000
——
5,000
Net assets acquired (4,250)
——
Goodwill on acquisition 750
——
All of the figures in the schedule above are material to the financial statements of Rosie Ltd and the Rosie Group.

2008ACCA F4考试真题及答案

包含2008年ACCA F4考试真题及答案，文件列表如下：
f4chn_2008_dec_a.pdf、f4chn_2008_dec_q.pdf、f4eng_2008_dec_q.pdf、f4eng_2008_dec_a.pdf、f4Eng_2008_jun_a.pdf、f4eng_2008_jun_q.pdf；

Corporate and
Business Law
(English)
Tuesday 3 June 2008

ALL TEN questions are compulsory and MUST be attempted
1 In relation to the English legal system explain the following sources of law:
(a) Common law; (6 marks)
(b) Legislation. (4 marks)
(10 marks)
2 In relation to contract law explain the meaning and effect of:
(a) an offer; (4 marks)
(b) an invitation to treat. (6 marks)
(10 marks)
3 In relation to the tort of negligence explain the standard of care owed by one person to another.
(10 marks)
4 In the context of company law explain:
(a) the doctrine of separate personality and its consequences; (6 marks)
(b) the circumstances under which separate personality will be ignored. (4 marks)
(10 marks)
5 In relation to company law explain the meaning of the following:
(a) ordinary shares. (3 marks)
(b) preference shares. (3 marks)
(c) debentures. (4 marks)
(10 marks)
6 In relation to company law distinguish between:
(a) executive directors; (4 marks)
(b) non-executive directors; (3 marks)
(c) shadow directors. (3 marks)
(10 marks)
7 In relation to employment law:
(a) Explain why it is important to distinguish between contracts of service and contracts for services.
(4 marks)
(b) State how the courts decide whether someone is an employee or is self-employed. (6 marks)
(10 marks)
8 Astride entered into a contract with Bild Ltd to construct a wall around the garden of a house she had just purchased.
The wall was to be three metres high to block out a view of a rubbish tip. The wall was due to be finished in May
and Astride entered into another contract with Chris to landscape the garden starting on 1 June.
Bild Ltd finished the wall on 25 May. However when Astride came to examine it for the first time she found that it
was only 2·50 metres high and that the rubbish tip was still visible from the top of her garden.
On 1 June, Chris informed Astride that he was too busy to landscape her garden and that she would have to get
someone else to do it. The only person available, however, will charge Astride £500 more than Chris had agreed for
doing the work.
Required:
Analyse the scenario from the perspective of the law of contract, advising Astride:
(a) Whether she can require Bild Ltd to reconstruct the garden wall in order to make it the agreed height, and
if not, what alternative action is available to her. (5 marks)
(b) Whether she can require Chris to undertake the work on the garden, and if not, what alternative action is
available to her. (5 marks)
(10 marks)