2021年ACCA F3《Bank reconciliation》常考知识点

发布时间：2021-02-13

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Bank reconciliation

(a) Corrections and adjustments to the cash book

(i) Payments made into the bank account or from the bank account by way of standing order or direct debit, which have not yet been entered in the cash book

(ii) Dividends received (on investments held by the business), paid direct into the bank account but not yet entered in the cash book

(iii) Bank interest and bank charges, not yet entered in the cash book

(iv) Errors in the cash book that need to be corrected

(v) Dishonored cheques

(b) Items reconciling the corrected cash book balance to the bank statement

(i) Unpresented cheques or outstanding cheques.

(ii) Outstanding lodgements or deposits credited after date.

(iii) Electronic payments that have not yet been cleared.

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

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(ii) Calculate Paul’s tax liability if he exercises the share options in Memphis plc and subsequently sells the

shares in Memphis plc immediately, as proposed, and show how he may reduce this tax liability.

(4 marks)

正确答案：

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(ii) Upwards; (3 marks)

正确答案：
(ii) Upwards communication is generally non-directive in nature and often takes two forms: personal problems or suggestions and/or technical feedback as part of the organisation’s control system.

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The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

正确答案：B

All of the statements are false except statement (iii).

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(b) Assuming that the cost of equity and cost of debt do not alter, estimate the effect of the share repurchase on the company’s cost of capital and value. (5 marks)

正确答案：

(b) Estimated new cost of capital:
If equity is repurchased such that the gearing becomes 50% equity, 50% debt, the new estimated weighted average cost of capital is:

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