2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）套卷219

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1、2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）1. 论述题 A product has the following costs. $ Direct materials 8 Direct labour 10 Variable overheads 4 Fixed overheads are $15,000 per month. Budgeted sales per month as 500 units What is the profit mark up (the nearest whole percentage) which needs to be added to m

2、arginalcost to establish a selling price that will allow the product to breakeven? 考点 Chapter5Pricingdecisions解析 136%Breakeven point is when total contribution equals fixed costs.At breakeven point, $15,000 = 500 (price - $22)So $30 = price $22So $52 = priceSo profit mark up = ($52 $22) / $22 100% =

3、 136%2. 单选题 A company makes chairs and tables. Which of the following items would be treated as an indirect cost?A Wood used to make a chairB Metal used for the legs of a chairC Fabric to cover the seat of a chairD The salary of the sales director of the company考点 Chapter4Costclassification解析 Thesal

4、ary of the sales director is a selling overhead.3. 单选题 The following statements have been made about feed-forward control budgetary systems: (1) Feedforward control systems have an advantage over other types of control in that itestablishes how effective planning was. (2) Feedforward control occurs

5、while an activity is in progress. Which of the above statement(s) is/are true? A (1) onlyB (2) onlyC Neither (1) nor (2)D Both (1) and (2)考点 Chapter8Budgetarysystems解析 (1) is wrong, it that would be feedback control. (2) is also wrong, feed-forward controloccurs before the activity starts.4. 单选题 Whi

6、ch term is used to describe the type of company that has its shares traded on a public stock exchange?A Listed companyB Public companyC Private companyD Unlimited company考点 Chapter12Corporationsandlegalpersonality解析 A public company does not have to have its shares traded on a public stock exchange.

7、 If it does so, then it becomes known as a listed (or quoted) company.5. 单选题 Mobiles Co sells goods with a one year warranty under which customers are covered for any defect that becomes apparent within a year of purchase. In calendar year 20X4, Mobiles Co sold 100,000 units.The company expects warr

8、anty claims for 5% of units sold. Half of these claims will be for a major defect, with an average claim value of $50. The other half of these claims will be for a minor defect, with an average claim value of $10. What amount should Mobiles Co include as a provision in the statement of financial pos

9、ition for the year ended 31 December 20X4? A $125,000B $ 25,000C $300,000D $150,000考点 Chapter11Provisionsandcontingencies解析 Mobiles Co should provide on the basis of the expected cost.The expected cost would becalculated as (2.5% x 100,000 x $50) + (2.5% x 100,000 x $10) = $125,000 + $25,000 =$150,0

10、00.6. 简答题 What are the three tracks in the tracking system that allocates civil court cases?考点 Chapter1Lawandthelegalsystem解析 (1) small claims track (2) fast track (3) multi-track7. 单选题 Which of the following describes Secondary data?A data that does not provide any informationB data collected for a

11、nother purposeC data collected specifically for the purpose of the survey being undertakenD data collected by post or telephone, not by personal interview考点 Chapter2Sourcesofdata解析 Secondary data is used for one purpose； although it was originally collected for another purpose.8. 单选题 An administrato

12、r of a company has a number of powers that may or may not require the permission of thecourt to exercise. Which of the following is a power that usually requires court approval to exercise? A Appoint a directorB Call a meeting of membersC Make a payment to a preferential creditorD Make a payment to

13、an unsecured creditor考点 Chapter21Insolvencyandadministration解析 An administrator usually requires court approval to make payments to unsecured creditors. The otheractions do not require court approval.9. 单选题 UK Courts must interpret legislation in a way that is compatible with the Convention on Human

14、 Rights.A TrueB False考点 Chapter2Sourcesoflaw解析 True. UK courts must interpret legislation in a way that is compatible with the Convention and where thereare two possible interpretations, and one is incompatible, they must choose the one that is compatiblewith the Convention.10. 单选题 Which of the foll

15、owing does company law require a statement of financial position to give?A A true and fair view of the profit or loss of the company for the financial yearB An unqualified (or clean) report on the statement of affairs of the company as at the end of thefinancial year C A true and fair view of the st

16、atement of affairs of the company as at the end of the financial year考点 Chapter8Theroleofaccounting解析 Rationale： Option A refers to the statement of profit or loss, not the statement of financialposition. Option B refers to auditreports.Pitfalls: If you were in a hurry, you might have selected optio

17、n A immediately you saw the words true and fair. Avoid such mistakes by reading through all question options carefully, keeping an open mind 11. 单选题 Betis Limited is considering changing the way it is structured by asking its employed staff tobecome freelance. Employees are currently paid a fixed sa

18、lary of $240,000 per annum, butwould instead be paid $200 per working day. On a typical working day, staff can produce40 units. Other fixed costs are $400,000 pa. The selling price of a unit is $60 and material costs are $20 per unit. What will be the effect of the change on the breakeven point of t

19、he business and thelevel of operating risk? A The breakeven point reduces by 6,000 units and the operating risk goes downB The breakeven point reduces by 4,571 units and the operating risk goes downC The breakeven point reduces by 4,571 units and the operating risk goes upD The breakeven point reduc

20、es by 6,000 units and the operating risk goes up考点 Chapter3Costvolumeprofit(CVP)analysis解析 Current breakeven point is: $640,000/40 = 16,000 unitsNew breakeven point is: $400,000/35 = 11,429 unitsChange in level of breakeven is 16,000 11,429 = 4,571 unitsCurrent contribution is: $60 $20 = $40New cont

21、ribution is $60 $20 $5 = $35Operating risk reduces with less fixed costs in a business.12. 单选题 According to the IASBs Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from

22、material error A 1and2B 2and3C 1and4D 3and4考点 Chapter3财务信息的定性特征解析 Information has the quality of faithful representation when it is complete, neutral and free from material error13. 单选题 Which job design technique was advocated by the scientific management school?A EmpowermentB Micro-division of labo

23、urC Division of labourD Job enlargement考点 Chapter15Motivatingindividualsandgroups解析 Rationale: Micro-division of labour (or job simplification) is breaking down jobs into their smallestpossible components, andhaving one person carry out one component. Division of labour (option C) is specialisation,

24、 but not to this extent. Job enlargement implies greater task variety, and empowerment, greater task significance and responsibility. 14. 单选题 To register a company, a number of documents must be submitted to the Registrar of Companies. Which of the following is NOT a document that needs to be sent t

25、o the Registrar to register a company? A Articles of associationB Memorandum of associationC Statement of complianceD Statement of proposed officers考点 Chapter13Companyformation解析 All the documents, except for the articles of association, must be sent to the Registrar to register acompany. If article

26、s of association are not submitted then the company will be issued with modelarticles relevant to the type of company being formed.15. 单选题 A company sold warehouse premises at a loss during a financial period. How would this transaction be included in a statement of cash flows for the period that co

27、mplies with IAS 7 Statement of Cash F/ows and that uses the indirect method to present cash flows from operating activities? Loss on disposal Proceeds from sa/e in cash flows from A Deduct as an adjustment in the calculation of cash flows from operating activities Include in cash flows from investin

28、g activities B Deduct as an adjustment in the calculation of cash flows from operating activities Include in cash flows from operating activities C Add as an adjustment in the calculation of cash flows from operating activities Include in cash flows from investing activities D Add as an adjustment i

29、n the calculation of cash flows from operating activities Include in cash flows from operating activities 考点 Chapter22Statementsofcashflows解析 A loss on disposal of a non-current asset is added back as an adjustment in the calculation of cash flows from operatingactivities (using the indirect method)

30、, and the cash received from the disposal is included within cash flows from investingactivities16. 单选题 The carrying amount of a companys non-current assets was $200,000 at 1 August 20X0. During the year ended 31 July20X1, the company sold non-current assets for $25,000 on which it made a loss of $5

31、,000. The depreciation charge for theyear was $20,000. What was the carrying amount of noncurrent assets at 31 July 20X1? A $150,000B $155,000C $160,000D $180,000考点 Chapter8Tangiblenon-currentassets解析 $ $Carrying amount at 1st August 20X0 200,000Less depreciation (20,000)Proceeds 25,000Loss 5,000The

32、refore carrying amount (30,000) 150,00017. 材料题 A public health clinic is the subject of a scheme to measure its efficiency and effectiveness. Amonga number of factors, the quality of care provided has been included as an aspect of the clinicsservice to be measured. Three features of quality of care

33、provided have been listed. (1) Clinics adherence to appointment times (2) Patients ability to contact the clinic and make appointments without difficulty (3) The provision of a comprehensive patient health monitoring programme Required (i) Suggest a set of quantitative measures which can be used to

34、identify the effective level ofachievement of each of the features listed. (ii) Indicate how these measures could be combined into a single quality of care measure. 考点 考点：Chapter18Furtheraspectsofperformancemanagement解析 (i) To measure effectiveness, we need to establish objectives or targets for per

35、formance. Sincethese cannot be expressed financially, non-financial targets must be used. The effectivelevel of achievement could be measured by comparing actual performance against target.(1) Adherence to appointment times Percentage of appointments kept on time Percentage of appointments no more t

36、han 10 minutes late Percentage of appointments kept within 30 minutes of schedule Percentage of cancelled appointments Average delay in appointmentsA problem with these measures is that there is an implied assumption that allpatients will be at the clinic by their appointed time. In practice, this w

37、ill not alwaysbe the case.(2) Patients ability to contact the clinic and make appointments Percentage of patients who can make an appointment at their first preferredtime, or at the first date offered to them Average time from making an appointment to the appointment date Number of complaints about

38、failure to contact the clinic, as a percentage oftotal patients seen If the telephone answering system provides for queuing of calls, the averagewaiting for answer times for callers and the percentage of abandoned calls(3) Comprehensive monitoring programmeMeasures might be based on the definition o

39、f each element or step within amonitoring programme for a patient. It would then be possible to measure thefollowing. Percentage of patients receiving every stage of the programme (andpercentage receiving every stage but one, every stage but two, and so on) If each stage has a scheduled date for com

40、pletion, the average delay forpatients in the completion of each stage(ii) A single quality of care measure would call for subjective judgements about the following.(1) The key objective/objectives for each of the three features of service(2) The relative weighting that should be given to eachThe ob

41、jectives would have to be measured on comparable terms and, since monetaryvalues are inappropriate, an index based on percentage or a points-scoring system ofmeasurement might be used. A target index or points score for achievement could then beset, and actual results compared against the target.18.

42、 单选题 It is the LLP itself, rather than the partners personally, that enjoys the benefit of limited liability.A TrueB False考点 Chapter11Partnerships解析 False. It is the partners of an LLP that enjoy limited liability.19. 填空题 A company uses activity-based costing to calculate the unit cost of its produc

43、ts. The figuresfor Period 3 are as follows: production set-up costs are $84,000. Total production is 40,000units of each of products A and B, and each run is 2,000 units of A or 5,000 units of B. What is the set-up cost per unit of B? 考点 Chapter2aActivitybasedcosting解析 Cost driver = number of set-up

44、sCost pool = $84,000Total set-ups= 20 (for A) + 8 (for B) = 28Rate =$84,000/28=5 $3,000 per set-upCost for B = $3,000 8 set-ups= $24,000Per unit = $24,000/40,000 = $0.60.20. 单选题 For demographic purposes, which of the following is not a variable in the identification of social class?A Income levelB L

45、ifestyleC OccupationD Education考点 Chapter2Thebusinessenvironment解析 Rationale: Lifestyle is generally considered a reflection of economic status and conditions, not a determinant of them. (Formarket segmentation purposes, for example, lifestyle factors are often measured in terms of attitudes, intere

46、sts and opinions, rather than purely economic factors.21. 单选题 Which of the following is not a cost objects?A a cost centreB a customerC a managerD a product考点 Chapter4Costclassification解析 C is the correct answer because a manager is not a cost object but may be linked to a cost centre in a responsib

47、ility accounting system.22. 材料题 材料全屏 Ham, Sam and Tam formed a partnership to run a petrol station. The partnership agreement expressly statedthat the partnership business was to be limited exclusively to the sale of petrol. In January 20X8 Sam received 10,000 from the partnerships bank drawn on its

48、 overdraft facility. He toldthe bank that the money was to finance a short-term partnership debt but in fact he used the money to payfor a round-the-world cruise. In February 20X8 Tam entered into a 15,000 contract on behalf of thepartnership to buy a stock of bicycles, which he hoped to sell from t

49、he garage forecourt. In March 20X8 thepartnerships bank refused to honour its cheque for the payment of its monthly petrol account, on the basisthat there were no funds in its account and it had reached its overdraft facility. 29 【论述题】 Explain the liability of the partners for the bank overdraft 考点

50、考点：Chapter11Partnerships解析 Sam has taken money from the firms bank account to use for a personal holiday. However, as a partner,and in the absence of any specific mention to the contrary in the agreement, he has authority to withdrawmoney from the bank account. His action has therefore incurred a de

51、bt to a third party that is owed by allthree partners, not just himself, and if he cannot repay the money to the bank, the bank is entitled to sue theother partners for the balance.23. 单选题 For a particular component, the re-order quantity is 6,000 units and the average inventory holding is 3,400 uni

52、ts.What is the level of safety inventory (in whole units)?A 400B 3,400C 3,000D 6,400考点 Chapter6Accountingformaterials解析 he level of safety inventory is 400 units（to the nearest whole unit)Let x = safety inventoryAverage inventory = safety inventory (x) +reorder quantity/23,400 = x+6,000/23,400=x+3,0

53、00x=3,400-3,000x =400 units24. 单选题 Which of the following describes a cost centre?A A unit of output or service for which costs are ascertainedB A function or location for which costs are ascertainedC A segment of the organisation for which budgets are preparedD An amount of expenditure attributable

54、 to a particular activity考点 Chapter4Costclassification解析 A function or location for which costs are ascertained. A cost centre acts as a collecting place for costs before they are analysed further.25. 单选题 In the context of corporate insolvency, which of the following describes the purpose of an admi

55、nistrationorder?A To allow the company to pay its debts before it is liquidatedB To prevent legal actions being taken against itC To attempt to rescue the company as a going concern考点 Chapter21Insolvencyandadministration解析 The main purpose of administration is to attempt to rescue the company as a g

56、oing concern. Duringthis time the company will be protected from legal action but this is not the purpose ofadministration.26. 材料题 Which TWO of the following are the main aims of budgeting?A Controlling costsB Identifying objectivesC Evaluating managers performanceD Introducing budgetary bias考点 考点：C

57、hapter15Budgeting解析 Controlling costs Evaluating managers performance27. 单选题 Only allowing purchasing staff to choose suppliers from an approved list is an example of what sort of fraud prevention measure? A Segregation of dutiesB Appropriate documentationC Limitation controlD Check control考点 Chapte

58、r10Identifyingandpreventingfraud解析 Rationale: Limit controls limit opportunity for fraud: another example is limiting access to the computer network by means of passwords. Segregation of duties means ensuring that functions which together facilitate fraud are performed by different individuals: eg s

59、eparating the cheque signing function from the authorisation of payments. Appropriate documentation involves recording, authorising and tracking transactions through purchase requisitions, orders, invoices and so on. 28. 单选题 UU Company has been asked to quote for a special contract. The following informationabout th