ACCA考试F9中的风险管理问题
Question:Beta Co is a UK company trading wholly but is a subsidiary of Mann Gmbh, a German company. It is group policy that all invoices are issued in Euros.
Which of the following is a disadvantage of such a policy?
A. Beta's customers now settle their bills with a UK company in Euros.
B. Accounts consolidation will all be in Euros.
C. Trade between group companies is all in Euros.
D. Prices are transparent throughout the group.
The correct answer is: Beta's customers now settle their bills with a UK company in Euros.
解析:The idea of a single currency is to overcome the problems of operating in many different currencies. Intergroup trade, pricing and accounts preparation in one currency are all examples of the suggested benefits of a single currency. UK customers dealing with a UK company, Beta, in Euros exposes them to an exchange rate risk that they had not experienced when Beta invoiced in sterling.
-
2017年ACCA考试注册流程及所需材料
你知道ACCA考试注册流程是怎样的吗?你知道ACCA考试注册需要什么材料吗?下面是yjbys小编为大家带来的关于ACCA考试注册流程及所需材料的知识,欢迎阅读。ACCA注册流程1.准备所需ACCA注册材料2.在全球网站进行注册–2.1在线上传注册资料扫描文件–2.2采用纸质材料...
-
ACCA证书介绍
英国特许公认会计师认证(ACCA)适用学生:准备出国进修或准备进入国际级企业工作的学生。适用原因:ACCA会员有资格直接在欧盟国家执业。另外,有出国进修打算的学生可以将其作为技术背景材料,加大签证的通过率,并可以得到国外会计专业某些课程的免试机会。是否权威:作为国...
-
ACCA2017年6月份考试成绩
全球共有135,259名学员参加了2017年6月份考试,所参加的考试总数为186,011,5,853名学员完成了ACCA全部考试,在获得会员资格之路上更进一步。ACCAQualificationPassrate%KnowledgeF1-AccountantinBusiness83%F2-ManagementAccounting64%F3-FinancialAccounting68%Sk...
-
ACCA考试科目难度解析2017
ACCA是"英国特许公认会计师公会"(TheAssociationofCharteredCertifiedAccountants)的简称,是世界上领先的专业会计师团体,也是国际学员最多、学员规模发展最快的专业会计师组织。ACCA会员资格得到欧盟立法以及许多国家公司法的承认。下面是yjbys小编为大家带来的...