今天给大家带来的每日一练，是来自ACCA考试F4必会题：The law of obligations - Tort，记得做完在下拉看答案哦~

今天给大家带来的每日一练，是来自 ACCA P2测试题：Conceptual framework ，记得做完在下拉看答案哦~ Question： Bridget filed her tax return for 2012/13 on 28 February 2014. She may give notice to an officer to amend her tax

今天给大家带来的每日一练，是来自ACCA P2测试题：Conceptual framework，记得做完在下拉看答案哦~

今天给大家推荐ACCA F8必刷题：Audit procedures and sampling，记得做完在下拉看答案哦！

今天给大家带来的每日一练，是来自ACCA F1会计师测试题：The role of accounting，记得做完在下拉看答案哦~

今天给大家带来的每日一练，是来自 ACCA P4精选真题：Hedging against interest rate risk ，记得做完在下拉看答案哦~ Question： A company arranges a borrowers option.The notional principal is$5 million,the strike rate is 6.5%and the interest period is nine months(270 days).At the options expiry date,LIBOR is 7.6%. What will be the payment to settle the option agreement,ignoring discounting?Assume a year of 360 days. A.There will be no payment B.$39,025.54 C.$41,250.00 D.$39,332.54 The correct answer is: C LIBOR is higher than the strike rate for the borrowers option,therefore the option will be exercised by the company.The payment is made immediately the option is exercised,i.e.at the start of the notional interest period. The payment is: ((7.6%-6.5%)x($5 million x 270 days))/360 days=$41,250.00 ▍ 本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换。更多ACCA精彩练习题，敬请关注微信公众号：ACCA学习帮（accaxxb）。 *很多人在学习ACCA的时候，难免因为方法不对或者说找不到切入点，而频频不懂...为了帮助大家在2017年更好的学习ACCA，我们整理了一些 「ACCANOTES F1-P5」 ，这些或许可以帮助你更好的掌握和学习ACCA， 点击免费领取 。

今天给大家带来的每日一练，是来自 ACCA F4的精选真题：regulation of companies ，记得做完在下拉看答案哦~ Question： Directors will not be required to account to the company for profits received in their position as directors in which of the following circumstances? (i)Where it can be shown that the company has lost nothing (ii)Where the company in general meeting resolves that the profits need not be accounted for A.Neither(I)nor(ii). B.(ii)only. C.(i)only. D.Both(I)and(ii). The correct answer is: B It is immaterial that the company does not suffer loss.The director can join in the vote to approve the transaction as long as no fraud is committed. ▍ 本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换。更多ACCA精彩练习题，敬请关注微信公众号：ACCA学习帮（accaxxb）。 *很多人在学习ACCA的时候，难免因为方法不对或者说找不到切入点，而频频不懂...为了帮助大家在2017年更好的学习ACCA，我们整理了一些 「ACCANOTES F1-P5」 ，这些或许可以帮助你更好的掌握和学习ACCA， 点击免费领取 。

今天给大家带来的每日一练，是来自 ACCA P3《商务分析》精选真题：Finance ，记得做完在下拉看答案哦~ Question： Which one of the following best describes the termcoupon rateas applies to bonds? A.The minimum rate of interest required to maintain the market value of the bonds at or above par value. B.The annual interest received on the face value of the units of the bonds. C.The total rate of return on the bonds,taking into account capital repayment as well as interest payments. D.The annual interest received divided by the current ex-interest market price of the bonds. The correct answer is: A Cost of preferred shares=(6/75)x 100%=8% Cost of bonds=(1-0.25)(6/96)x 100%=4.6875%,say 4.7%. ▍ 本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换。更多ACCA精彩练习题，敬请关注微信公众号：ACCA学习帮（accaxxb）。 *很多人在学习ACCA的时候，难免因为方法不对或者说找不到切入点，而频频不懂...为了帮助大家在2017年更好的学习ACCA，我们整理了一些 「ACCANOTES F1-P5」 ，这些或许可以帮助你更好的掌握和学习ACCA， 点击免费领取 。

今天给大家带来的每日一练，是来自ACCA F9《财务管理》精选题：Cost of Capital，记得做完在下拉看答案哦~

今天给大家带来的每日一练，是来自ACCA P1《公司治理、风险管理&职业道德》精选题：Internal control systems，记得做完在下拉看答案哦~