2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）套卷61

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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. 材料题 材料全屏 Boo was recently disqualified from acting as a company director under the Company DirectorsDisqualification Act 1986. She decided to continue trading and arranged for her daughter, Mills, to form anew company. On registration, Mills was appointed as a

2、director, however, she would receive instruction onwhat to do from Boos personal financial advisor, Beni, who is accustomed to act on Boos orders. Beni wasnot appointed as a director but is identified as the companys managing director on all its official paperwork.28 【论述题】 State which of the parties

3、 is a de jure director 考点 考点：Chapter18Companydirectors解析 Mills was appointed as a director on registration and is therefore a de jure director.2. 单选题 The accountant at Borris Co has prepared the following reconciliation between the balance on the trade payables ledger control account in the general

4、ledger and the list of balances from the suppliers ledger： $ Balance on general ledger control account 68,566 Credit balance omitted from list of balances from payables ledger (127) 68,439 Undercasting of purchases day book 99 Total of list of balances 68,538 What balance should be reported on Borri

5、s Cos statement of financial position for trade payables? A $68,439B $68,538C $68,566D $68,665考点 Chapter14Controlaccounts解析 Control List of account balances $ $Balance/total 68,566 68,538Credit balance omittedUndercasting of day book 99 12768,665 68,6653. 单选题 A linear programming model has been form

6、ulated for two products, X and Y. The objectivefunction is depicted by the formula C = 5X + 6Y, where C = contribution, X = the number ofproduct X to be produced and Y = the number of product Y to be produced. Each unit of X uses 2 kg of material Z and each unit of Y uses 3 kg of material Z. Thestan

7、dard cost of material Z is $2 per kg.The shadow price for material Z has been worked out and found to be $2.80 per kg. If an extra 20 kg of material Z becomes available at $2 per kg, what will the maximumincrease in contribution be? A Increase of $96B Increase of $56C Increase of $16D No change考点 Ch

8、apter4Limitingfactoranalysis解析 By definition, a shadow price is the amount by which contribution will increase if an extrakg of material becomes available. 20 $2.80 = $56.4. 单选题 In which form of partnership is there a partner that invests in the partnership but does not take part in theday-to-day ru

9、nning of the business?A Unlimited liability partnershipB Limited partnershipC Limited Liability Partnership考点 Chapter11Partnerships解析 In a limited partnership there is a partner who invests in the business but does not take part in theday-to-day running of the business.5. 单选题 When considering a pers

10、onal development programme for an employee, what should be the first stage?A Planning a learning and development programmeB Establishing learning targetsC Broadening the employees knowledge and experienceD Setting up a competence framework考点 Chapter18Personaleffectivenessandcommunication解析 Rationale

11、: A competence framework sets out what an employee should be able to do and ought to know.6. 单选题 Which of the following would be classified as data?A Number of purchase requisitionsB Analysis of wages into direct and indirect costsC Table showing variances from budgetD Graph showing the number of la

12、bour hours worked考点 Chapter2Sourcesofdata解析 All of the others have been processed in some way and are information.7. 单选题 A company pays rent quarterly in arrears on 1 January, 1 April, 1 July and 1 October each year. The rent was increased from $90,000 per year to $120,000 per year as from 1 October

13、 20X2. What rent expense and accrual should be included in the companys financial statements for the year ended 31 January 20X3? Rent expense Accrual $ $ A 100,000 20,000B 100,000 10,000C 97,500 10,000D 97,500 20,000考点 Chapter10Accrualsandprepayments解析 $February to March 20X2 (22,500 x 2/3)15,000Apr

14、il to June22,500July to September22,500October to December30,000January 20X3 (30,000 x 1/3)10,000Rent for the year100,000Accrual 30,000 x 1/3 = 10,0008. 单选题 A business is classed as a consumer if it does not make the contract in the course of its business.A TrueB False考点 Chapter5Contentofcontracts解析

15、 True. Businesses are classed as consumers if it can prove the contract was not made in the ordinarycourse of its business.9. 单选题 Which of the following statements is/are correct? (i) Information for decision-making should incorporate uncertainty in some way (ii) The data used to prepare financial a

16、ccounts and management accounts are the A (i) is true and (ii) is falseB (ii) is true and (i) is falseC Both are trueD Both are false考点 Chapter1Accountingformanagement解析 Statement (i) is true and this is why cost accounting is, in general, unsuitable for decisionmaking. Statement (ii) is true. Howev

17、er, the way the data is analysed is different.10. 单选题 Micro Co acquired 90% of the $100,000 ordinary share capital of Minnie Co for $300,000 on 1 January 20X9 when the retained earnings of Minnie Co were $156,000. At the date of acquisition the fair value of plant held by Minnie Co was $20,000 highe

18、r than its carrying amount. The fair value of the non-controlling interest at the date of acquisition was $75,000. What is the goodwill arising on the acquisition of Minnie Co? A $119,000B $99,000C $139,000D $24,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 $Fair value of considerat

19、ion Plus fair value of NCI at acquisition 300,000Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed:75,000Share capital156,000Retained earnings at acquisition 100,000 Fair value adjustment at acquisition 20,000 Goodwill 276,000 99,00011. 单选题 An employee can

20、seek damages for wrongful dismissal in which of the following circumstances?A When they are dismissed unfairly but with the correct notice periodB When they are dismissed fairly with the correct notice periodC When they are summarily dismissed without justification考点 Chapter9Dismissalandredundancy解析

21、 Wrongful dismissal occurs when an employee is summarily dismissed without justification. Thismeans they did not receive the correct notice period. A claim for wrongful dismissal seekscompensation for the loss of notice period.12. 论述题 A company currently sells a product for $60 and at this price, de

22、mand is 20,000 units per month. Ithas been estimated that for every $2 increase or reduction in the price, monthly demand will fall orincrease by 1,000 units. What is the formula for the demand curve for this product? 考点 Chapter5Pricingdecisions解析 100 0.002QPrice at which demand is 0 = $60 + (20,000

23、/1,000) $2= $100When P = a bQ, b = 2/1,000 = 0.00213. 单选题 Which of the following costs would be classified as capital expenditure for a restaurant business?A A replacement for a broken windowB Repainting the restaurantC An illuminated sign advertising the business nameD Cleaning of the kitchen floor

24、s考点 Chapter8Tangiblenon-currentassets解析 An illuminated sign advertising the business name will provide long-term benefits for the business and is therefore a non-current asset, ie capital expenditure. A replacement for a broken window is a repair, so it is revenue expenditure. Repainting the restaur

25、ant is a repair and renewal expense so it would be likely to be treated as revenue expenditure. Cleaning of the kitchen floors is a maintenance cost and therefore is revenue expenditure14. 简答题 A pie chart is being produced to represent the sales from different regional offices of a business: $000 No

26、rth 125 North West 180 East 241 South691 South East 147 Total 1,384 What would be the angle of the East divisions section on the pie chart (to the nearestwhole degree)? O 考点 Chapter3Presentinginformation解析 241/1,384 x 360 = 62.69。= 6315. 材料题 State which of the floating charges will take priority if

27、Milly Ltd is liquidated考点 考点：Chapter17Capitalmaintenanceanddividendlaw解析 Peppa Ltds charge, whilst created first, was not registered within 21 days. It is therefore not valid. OttoLtds charge was validly registered and therefore will take priority in the event of liquidation.16. 单选题 Extracts from a

28、companys records from last period are as follows. Budget ActuaI Production 1,925units 2,070 units Variable production overhead cost$11,550 $14,904 Labour hours worked5,7758,280 What are the variable production overhead variances for last period? A ExpenditureEfficiency $1,656 (F) $2,070 (A) B Expend

29、iture Efficiency$ 1,656 (F) $3,726(A) C ExpenditureEfficiency $1,656 (F)$4,140 (A) D Expenditure Efficiency $3,354 (F) $4,140 (A) 考点 Chapter21Performancemeasurement解析 Standard variable production overhead cost per hour = $11,550 +5,775 = $2 $8,280 hours of variable production overhead should cost (X

30、 $2) 16,560but did cost14,904Variable production overhead expenditure variance 1,656(F)Standard time allowed for one unit = 5,775 hours + 1,925 units = 3 hours2,070 units should take (x 3 hours) 6,210 hoursbut did take 8,280 hoursEfficiency variance in hours 2,070 hours (A)x standard variable produc

31、tion overhead cost per hour X $2Variable production overhead efficiency variance $4,140 (A)17. 论述题 Choose the appropriate words from those highlighted and fill in the blanks. When showing multiple products individually on a P/V chart, the products are shown from left toright/right to left in order o

32、f increasing/decreasing size of C/S ratio. The line joining the two ends of thedotted line (which shows_.) indicates _ 考点 Chapter3Costvolumeprofit(CVP)analysis解析 When showing multiple products individually on a P/V chart, the products are shown from left to right, inorder of decreasing size of C/S r

33、atio. The line joining the two ends of the dotted line (which shows thecumulative profit/loss and the cumulative sales) indicates the average profit which will be earned fromsales of the products in the mix.18. 材料题 State whether Tim has any liability for insider dealing考点 考点：Chapter22Fraudulentandcr

34、iminalbehaviour解析 Tim did not receive inside information, this is because the information that Slye told him was neither precise nor specific, so he has committed no offence.19. 单选题 A company makes and sells product X and product Y. Twice as many units of product Y aremade and sold as that of produc

35、t X. Each unit of product X makes a contribution of $10 andeach unit of product Y makes a contribution of $4. Fixed costs are $90,000. What is the total number of units which must be made and sold to make a profit of$45,000? A 7,500B 22,500C 15,000D 16,875考点 Chapter3Costvolumeprofit(CVP)analysis解析 T

36、wo units of Y and one unit of X would give total contribution of $18. Weighted averagecontribution per unit = $18/3 units = $6Sales units to achieve target profit = ($90,000 + $45,000)/$6 = 22,50020. 单选题 This question appeared in the June 2015 exam. The following information is available for a manuf

37、acturing company which produces multipleproducts: (1) The product mix ratio (2) Contribution to sales ratio for each product (3) General fixed costs (4) Method of reapportioning general fixed costs Which of the above are required in order to calculate the breakeven sales revenue for thecompany? A Al

38、l of the aboveB 1, 2 and 3 onlyC 1, 3 and 4 onlyD 2 and 3 only考点 Chapter3Costvolumeprofit(CVP)analysis解析 The method of apportioning general overheads is not required to calculate the breakevensales revenue.21. 单选题 What is the term given to the idea that the combined output of a number of individuals

39、 working together will exceed that of the same individuals working separately?A SympathyB SpecialisationC SynergyD Systems thinking考点 Chapter1Businessorganisationsandtheirstakeholders解析 Rationale: Synergy is the 2 + 2 = 5 factor, and is one of the key reasons for the formation of teams and organisat

40、ions.Pitfalls: You need to read all the options carefully, especially if they look similar and all sound plausible.Ways in: You should be able to define the other options, to confirm that they do not fit the definition given.22. 材料题 State which of the parties is a shadow director考点 考点：Chapter18Compa

41、nydirectors解析 Boohas not been appointed as a director, nor is she held out by the company to be a director. However, because the director (Mills) is accustomed to act on her instructions (via Beni) she is a shadow director of the company.23. 单选题 Which of the following items could appear in a company

42、s statement of cash flows? 1Proposed dividends 2Rights issueof shares 3Bonus issueof shares 4Repayment of loan A 1 and 3B 2 and 4C 1 and 4D 2 and 3考点 Chapter22Statementsofcashflows解析 Neither a proposed dividend nor a bonus issue of shares involve the movement of cash.24. 单选题 In relation to the payme

43、nt of dividends, which of the following will be included in the profit available fordistribution in a companys current financial year?A An increase in the asset value of a head office building that occurred during the current financial yearB Profit on the sale of an asset sold after the end of the c

44、urrent financial yearC A depreciation charge made in the current financial yearD A premium received on the nominal value of shares issued in the current financial year考点 Chapter17Capitalmaintenanceanddividendlaw解析 Depreciation in the current year is a realised loss that is included in the calculatio

45、n of distributableprofit. Asset revaluations are unrealised and not included. Only realised profits in the current orprevious financial years are included. A premium received on issuing shares goes to the sharepremium account and is not included in the profits available for distribution.25. 单选题 The

46、following are types of Key Performance Indicators: (i) Return on Capital Employed (ii) Gross profit percentage (iii) Acid Test ratio (iv) Gearing ratio Which of the above KPIs would be used to assess the liquidity of a company? A (i) and (ii) onlyB (iii) onlyC (iv) onlyD (iii) and (iv) only考点 Chapte

47、r16私营机构的表现评估解析 (i) and (ii) are financial indicators, and (iv) is a risk indicator.26. 单选题 The following information relates to labour costs for the past month: Budget Labour rate $10 per hour Production time15,000 hours Time per unit 3 hours Production units 5,000 units Actual Wages paid $176,000 P

48、roduction 5,500 units Total hours worked 14,000 hours There was no idle time. What were the labour rate and efficiency variances? A Rate variance Efficiency variance $26,000 Adverse$25,000 Favourable B Rate variance Efficiency variance $26,000 Adverse$10,000 Favourable C Rate variance Efficiency variance $36,000 Adverse$2,500