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我们选取了CFAB中三门课程的测试题(每科3题),作为各位学员了解考试形式及考试难度的参考,请在5分钟内完成单科测试。
 

Accounting

 

1 Which one of the following should be accounted for as capital expenditure?

A  The cost of redecorating the business’s head office
B  The cost of replacing some roof tiles on a building
C  The cost of a computer purchased for resale by a computer sales
business
D  The cost of delivery paid when purchasing a new manufacturing machine

 
2 All Peter’s sales carry VAT at the standard rate of 17½%. A customer is sold goods on credit for £2,400 exclusive of VAT. The double entry to record this transaction is:

A  Dr Receivables £2,820, Cr Sales £2,400, Cr VAT £420
B  Dr Sales £2,400, Dr VAT £420, Cr Receivables £2,820
C  Dr Receivables £2,400, Dr VAT £420, Cr Sales £2,820
D  Dr Sales £2,820, Cr Receivables £2,400, Cr VAT £420
 

3 Which of the following errors could result in a suspense account being required to balance the trial balance?

A  Cash paid to credit suppliers treated as a cash purchase
B  A customer invoice for £120 recorded as £210 in the sales account
C  Payments to suppliers of £120 recorded as £210 in the payables ledger
D  One page omitted from the sales day book

 
 
Assurance
 

1 Which TWO of the following describe the roles of the responsible party in any assurance engagement?

A  Setting the criteria of the assurance engagement
B  Gathering evidence on the subject matter
C  Issuing an opinion on the subject matter against the criteria set
D  Preparing the subject matter
 

2 Which TWO of the following statements are true with regards to Recognised Supervisory Bodies (RSBs) and Recognised Qualifying Bodies (RQBs)?

A  RSBs offer professional qualifications
B  RQBs are approved by the Secretary of State
C  The Companies Act 2006 requires that auditors are members of RSBs
D  RQBs are responsible for monitoring their members
 

3 The following statements describe ways in which the assurance provider might be able to “close” the expectations gap. For each statement select whether it is true or false.

By issuing an engagement letter setting out the work to be carried out and its limitations
A  True
B  False
By reducing the audit fee
C  True
D  False
By including a caveat in the assurance report
E  True
F  False

 
 
Management Information
 

1 Which TWO of the following are not a cost unit?

A  A unit of product in relation to which costs are ascertained.
B  The cost per ream of paper used.
C  The cost per unit of electricity consumed.
D  A unit of service in relation to which costs are ascertained.
 

2 Delivo plc makes a numbers of deliveries per week to of perishable goods to its customers. The cost of these deliveries each week is:

A  A fixed selling overhead.
B  A variable prime cost.
C  A variable production overhead.
D  A variable selling and distrubution overhead.
 

3 A company's gas bill consists of two parts:
1)A standing charge of £10 per month for the meter; and
2)A charge of £0.01 per unit of gas used.

Which of the following equations describes the total annual cost of gas, G if the company uses T units of gas in a year?
A  G = 120 + 0.01T
B  G = 10 + 0.01T/12
C  G = 120 + 0.12T
D  G = 10 + 0.01T