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ACCA F9练习题及答案
文章来源：网络
发布时间：2017-11-29 18:16
阅读：2286次
F9科目作为ACCA专业课程的*后一科，叙述的能力和计算的能力的提升，就是本科重点考核的内容，另一方面，拿下F9对于即将要开始的P阶段的考试也算是打下了一个扎实的基础。今天，小编给大家总结了ACCA F9的一些练习题及答案供大家参考。
1、Which of the following statements best describes the invoice discounting service offered by a factoring company?
A.The factoring company enforces the correct administration of the client's system of offering cash discounts,and ensures that discounts are disallowed in line with policy.
B.The factoring company advances finance to the client against the debts which the factor has purchased,up to 80%of the value of the debts.
C.The factoring company purchases a selection of invoices,at a discount,thus providing the client with a source of short-term finance.
D.The factoring company takes over the administration of the client's invoicing system.
The correct answer is C
解析：True invoice discounting is a one-off arrangement made purely for the advance of cash to the client to cover a short-term cash shortfall.
While a factoring company may take over invoicing,this is an administrative service and has no financial component.It therefore has nothing to do with invoice discounting.
Enforcing correct administration is an administrative function that will be carried out by the factoring company if it is responsible for debt collection.It has nothing to do with the allowance of finance.
Advancing finance to the client is effectively'factor finance',or the allowance of short-term finance against the total receivables ledger rather than against individual invoices.
2、Which of the following conditions does not need to hold for a Murabaha transaction?
A.The asset must be owned by the financing company
B.There must be an immediate transfer of an asset
C.Any losses must be split according to capital contribution
D.There can be no penalties for late payment creating profit for the seller
The correct answer is C
解析：Losses being split according to capital contribution is a condition of Musharaka transactions.
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