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    <title>ACCA论坛,ACCA考友论坛-全球ACCA中文论坛|中国ACCA学习网 - 每天一练</title>
    <link>http://bbs.chinaacca.org/forum-78-1.html</link>
    <description>Latest 20 threads of 每天一练</description>
    <copyright>Copyright(C) ACCA论坛,ACCA考友论坛-全球ACCA中文论坛|中国ACCA学习网</copyright>
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      <title>ACCA论坛,ACCA考友论坛-全球ACCA中文论坛|中国ACCA学习网</title>
      <link>http://bbs.chinaacca.org/</link>
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    <item>
      <title>ACCA哪几张一起考比较好？</title>
      <link>http://bbs.chinaacca.org/thread-186893-1-1.html</link>
      <description><![CDATA[ACCA哪几张一起考比较好？]]></description>
      <category>每天一练</category>
      <author>stretcher</author>
      <pubDate>Thu, 02 Oct 2014 07:58:03 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考  F4真题模拟   答案+解析</title>
      <link>http://bbs.chinaacca.org/thread-186828-1-1.html</link>
      <description><![CDATA[In which three of the following situations will an alteration to the articles be void?

A. It negates a contract which is contained in the articles.
B. It conflicts with the Companies Act.
C. It increases a member\'s liability under an existing  ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Wed, 24 Sep 2014 04:19:05 +0000</pubDate>
    </item>
    <item>
      <title>ACCA真题每日一考 第140921期答案公布</title>
      <link>http://bbs.chinaacca.org/thread-186796-1-1.html</link>
      <description><![CDATA[ACCA真题每日一考 第140921期答案公布
 
Which of the following statements is/are true?
 
The directors of a company are ultimately responsible for the preparation of financial statements, even if the majority of the work on them is performed by the ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Mon, 22 Sep 2014 03:44:42 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考，第140920期答案揭晓真题解析</title>
      <link>http://bbs.chinaacca.org/thread-186795-1-1.html</link>
      <description><![CDATA[ACCA每日一小考，第140920期答案揭晓ACCA真题解析
Which of the following statements about disability discrimination in the UK is not true?
 A. Employers must adjust working arrangements or the physical features of premises to remove any disadvantage t ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Mon, 22 Sep 2014 03:42:34 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考第140919期  正确答案+高顿独家解析</title>
      <link>http://bbs.chinaacca.org/thread-186784-1-1.html</link>
      <description><![CDATA[Which of the following assertions about statement of cash flows is/are correct?
A. A statement of cash flows prepared using the direct method produces a different figure for operating cash flow from that produced if the indirect method is used.
 ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Fri, 19 Sep 2014 02:59:48 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考 140918期答案公布加解析分享</title>
      <link>http://bbs.chinaacca.org/thread-186780-1-1.html</link>
      <description><![CDATA[ACCA每日一小考 140918期答案公布加解析分享

Which of the following is a potential business benefit of a corporate diversity policy?
A. Efficiency in managing human resources
B. Respect for individuals
C. Better understanding of target market segm ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Thu, 18 Sep 2014 08:06:55 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考第140916期答案公布 +本题详细解析</title>
      <link>http://bbs.chinaacca.org/thread-186768-1-1.html</link>
      <description><![CDATA[ACCA每日一小考第140916期答案公布 +本题详细解析
 
 
A trader\'s net profit for the year may be computed by using which of the following formulae?
 A. Opening capital + drawings - capital introduced - closing capital
B. Closing capital + drawings - ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Wed, 17 Sep 2014 03:56:30 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考 第140916期 答案公布加详细解析</title>
      <link>http://bbs.chinaacca.org/thread-186764-1-1.html</link>
      <description><![CDATA[ACCA每日一小考 第140916期 答案公布加详细解析
F5
Which of the following statements are false in relation to learning curve theory?
 A. When a certain level of units have been produced the learning process comes to an end and any extra units produce ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Tue, 16 Sep 2014 08:57:56 +0000</pubDate>
    </item>
    <item>
      <title>9.11号ACCA每日一小考答案解析</title>
      <link>http://bbs.chinaacca.org/thread-186739-1-1.html</link>
      <description><![CDATA[In a statement of cash flows which of the following would not be shown as a cash flow within the \'financing\' section?
 A. Repurchase of a long-term loan.
B. Issue of ordinary shares.
C. Dividends paid.
D. Repayment of an overdraft.
 
正确答案 ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Fri, 12 Sep 2014 09:52:46 +0000</pubDate>
    </item>
    <item>
      <title>9.10 ACCA每日一小考答案公布+答案解析分享</title>
      <link>http://bbs.chinaacca.org/thread-186727-1-1.html</link>
      <description><![CDATA[Which of the following statements about venture capital is correct?
 
A. Companies with a stock market quotation would have no difficulty raising finance from a venture capital organisation.
B. Secured medium-term bank loans are a form of ventu ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Thu, 11 Sep 2014 03:22:27 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考 9.9号  正确答案与解析</title>
      <link>http://bbs.chinaacca.org/thread-186716-1-1.html</link>
      <description><![CDATA[The auditor of Limitless Co has decided not to carry out a confirmation of trade accounts payable at the year-end, and wants to devise alternative procedures which achieve the same audit objective. 

Which of the following procedures is not rele ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Wed, 10 Sep 2014 05:56:34 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考-9.7号答案解析</title>
      <link>http://bbs.chinaacca.org/thread-186698-1-1.html</link>
      <description><![CDATA[ACCA每日一小考-9.7号答案解析
Which three of the following costs are likely to rise when Just In Time manufacturing is introduced?
 
A. Customer order costs.
B. Opportunity cost of lost production due to reorganisation of labour and machinery for  ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Tue, 09 Sep 2014 03:28:30 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考-中秋篇答案公布加解析</title>
      <link>http://bbs.chinaacca.org/thread-186697-1-1.html</link>
      <description><![CDATA[ACCA每日一小考-中秋篇答案公布加解析
Which two pieces of information are required when deciding, purely on financial grounds, whether or not to process a joint product further?
 A. The method of apportioning the common costs between the joint produc ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Tue, 09 Sep 2014 03:26:35 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考答案与解析  2014-09-05</title>
      <link>http://bbs.chinaacca.org/thread-186692-1-1.html</link>
      <description><![CDATA[To use the graphical method of linear programming to solve production problems with limited resources, which three of these assumptions must be made?

 A. There are constant total fixed costs.
B. There are no more than two limited resources.
 ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Sat, 06 Sep 2014 12:50:03 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考答案与解析  2014-09-05</title>
      <link>http://bbs.chinaacca.org/thread-186691-1-1.html</link>
      <description><![CDATA[To use the graphical method of linear programming to solve production problems with limited resources, which three of these assumptions must be made?

 A. There are constant total fixed costs.
B. There are no more than two limited resources.
 ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Sat, 06 Sep 2014 12:41:57 +0000</pubDate>
    </item>
    <item>
      <title>9.4日ACCA每日一小考答案公布，加问题解析</title>
      <link>http://bbs.chinaacca.org/thread-186685-1-1.html</link>
      <description><![CDATA[The accountant at Investotech discovered the following errors after calculating the company\'s profit for 20X3:
 
A non-current asset costing $50,000 has been included in the purchases account
 
Stationery costing $10,000 has been included as c ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Fri, 05 Sep 2014 03:31:56 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考 9.3号 答案公布 加答案解析</title>
      <link>http://bbs.chinaacca.org/thread-186678-1-1.html</link>
      <description><![CDATA[ACCA每日一小考 9.3号 答案公布 加答案解析

Which three of the following statements describe the effect of an administration order?
 A. The administrator can sell assets which are subject to a fixed or floating charge to raise money for the company. ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Thu, 04 Sep 2014 07:27:36 +0000</pubDate>
    </item>
    <item>
      <title>ACCA每日一小考 9.2号 答案公布加答案解析</title>
      <link>http://bbs.chinaacca.org/thread-186671-1-1.html</link>
      <description><![CDATA[In a decentralised organisation, which three of the following decisions are likely to remain centralised?
 
A. Appointment of professional advisors.
B. Appointment of top personnel.
C. Inventory quantities.
D. Short term financing.
E. Tax pl ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Wed, 03 Sep 2014 06:16:32 +0000</pubDate>
    </item>
    <item>
      <title>#ACCA每日一小考# 9.1 答案公布</title>
      <link>http://bbs.chinaacca.org/thread-186660-1-1.html</link>
      <description><![CDATA[#ACCA每日一小考# 9.1
 
Which TWO of the following statements concerning the accounting treatment of research and development expenditure are true, according to IAS 38 Intangible Assets?
 
A. Development projects must be reviewed at each reporting ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Tue, 02 Sep 2014 06:27:10 +0000</pubDate>
    </item>
    <item>
      <title>8.31 号ACCA每日一小考  答案解析</title>
      <link>http://bbs.chinaacca.org/thread-186652-1-1.html</link>
      <description><![CDATA[8.31 号ACCA每日一小考  答案解析
Which three of the following apply to companies registered as a VAT group?

A. Supplies between group members are disregarded for VAT purposes.
B. Supplies between group members are zero rated.
C. A representat ...]]></description>
      <category>每天一练</category>
      <author>admin</author>
      <pubDate>Mon, 01 Sep 2014 06:55:21 +0000</pubDate>
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