中公财经 中公财经

acca
 

F4题库_2019年acca考试F4第九章模拟练习题(4)

2019-10-25 11:46:46  

小伙伴们,acca考试题库来啦!很多想要报考acca考试的考生,不知道该如何准备全英文考试,中公财经小编为大家收集的关于accaF4科目第九章练习题及模拟题,帮助大家更好学习acca,早日拿下acca证书。

Adam, who operates an accountancy practice, charges £1,000 per year for producing business accounts for tax purposes. Unfortunately he has had some difficulty in recovering his fees from two clients as follows.

Bob, a car mechanic, told Adam that he could only raise cash to pay half of his fees but that he would service Adam's car for the coming year. Adam reluctantly agreed to this proposal.

Dawn, a not very successful musician, also told Adam that she could only pay half the money she owed him as she needed to use the other half to finance her new recording. Once again Adam agreed to accept the half payment. Dawn's recording subsequently became a major hit and she made £100,000 profit from it.

Adam himself is now in financial difficulty and needs cash to pay his own tax bill.

Required

(a) Explain whether Adam can require Bob to pay his fees in full (2 marks)

(b) Explain the effect of promissory estoppel on Dawn's payment to Adam (2 marks)

(c) Explain how Adam may be able to obtain full payment from Dawn (2 marks)

(Total = 6 marks)

 

(1/2)上一页 下一页

来源: 中公财经

上一篇 F4题库_2019年acca考试F4第九章模拟练习题(3)
下一篇 2020年acca考试F4模拟题每日一练(28)
联系我们
注:本站稿件未经许可不得转载,转载请保留出处及源文件地址。
ACCA考试交流群
扫描二维码 进群了解更多考试资讯及活动优惠

acca考试中公辅导课程报名预约

 
 
关闭弹框
提交成功!
近期我们会联系您,请注意接听
qq扫码
acca学习交流群
二维码
进群即可了解更多考试资讯
 

推荐活动

查看更多
换一批
电话 咨询 课程 APP
 
 

选择分校

全国 北京 广东 山东 江苏 上海 浙江 河南 四川 山西 河北 湖北 安徽 湖南 福建 陕西 辽宁 重庆 云南 江西 广西 天津 吉林 内蒙古 黑龙江 海南 贵州 青海 甘肃 新疆 宁夏 西藏
 

选择项目

国内财经证书domestic

初级会计职称 税务师 初级经济师 中级经济师 高级经济师

国际财经证书international

CMA

金融相关证书finance

证券从业 基金从业 期货从业 银行从业