ACCA题目分享：AA (Audit and Assurance)

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Which of the following is a valid explanation for the INCONSISTENCY between the results of the analytical procedures on trade receivables and the directors’ statement regarding debt collection problems?

A A change in sales mix towards high value products

B An increase in the proportion of cash sales since August 20X8

C An increase in the rate of sales tax in September 20X8

D Sales growth of 1% per month over the year

解析：

B

An increase in the proportion of cash sales since the interim audit would increase sales but not trade receivables resulting in a decreased trade receivables collection period.

On 3 July 20X8, ABC bank lends £100,000 to Goga plc. It takes a floating charge over Goga’s entire assets. The bank included a clause as part of the charge prohibiting Goga plc from creating any subsequent fixed charge over its assets.Which charges will take priority over ABC bank’s floating charge?（2 marks）

A  Fixed or floating charges made before 3 July 20X8

B  Only fixed charges made before 3 July 20X8

C  Only floating charges made after 3 July 20X8

D  Only fixed charges made after 3 July 20X8

解析：

Task 3:A

Normally fixed charges take priority. The effect of the clause is that ABC bank will protect itself from the subsequent creation of a fixed charge over Goga plc’s property. Earlier floating charges will take priority because of the time at which they were created.