2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）套卷23

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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. 单选题 Who should set directors reward and incentive packages, according to corporate governance provisions?A The board of directorsB The nomination committeeC A remuneration committee made up of independent non-executive directors考点 Chapter7Corporategovernanceand

2、socialresponsibility解析 Rationale: Only Option C fulfils the requirement for full independence of the body that sets directors remuneration (toavoiddirectors awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeingboard appointments.2. 单选题 The following

3、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 Chapter16私营机构的表现

4、评估解析 (i) and (ii) are financial indicators, and (iv) is a risk indicator.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) Fe

5、edforward control occurs 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 a

6、ctivity starts.4. 单选题 Which of the following items does the statement below describe? “A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entitys control” A A p

7、rovisionB A current liabilityC A contingent liabilityD A contingent asset考点 Chapter11Provisionsandcontingencies解析 The statement is the definition of a contingent liability5. 单选题 A company has budgeted to make and sell 4,200 units of product X during the period. The standard fixed overhead cost per u

8、nit is $4. During the period covered by the budget, the actual results were as follows. Production and sales 5,000units Fixed overhead incurred $17,500 What are the fixed overhead variances for the period? A Fixed overhead Fixed overhead expenditure variance volume variance $700 (F) $3,200 (F) B Fix

9、ed overhead Fixed overhead expenditure variance volume variance $700 (F) $3,200 (A) C Fixed overhead Fixed overhead expenditure variance volume variance $700 (A) $3,200 (F) D Fixed overhead Fixed overhead expenditure variance volume variance $700 (A) $3,200 (A) 考点 Chapter21Performancemeasurement解析 F

10、ixed overhead expenditure variance $Budgeted fixed overhead expenditure (4,200 units x $4 per unit) 16,800Actual fixed overhead expenditure 17,500Fixed overhead expenditure variance 700 (A)The variance is adverse because the actual expenditure was higher than the amount budgeted.Fixed overhead volum

11、e variance $Actual production at standard rate (5,000 x $4 per unit)20,000Budgeted production at standard rate (4,200 x $4 per unit)16,800Fixed overhead volume variance 3,200(F)The variance is favourable because the actual volume of output was greater than the budgeted volume of output.If you select

12、ed an incorrect option you misinterpreted the direction of one or both of the variances.6. 材料题 材料全屏 A company makes a product in two processes. The following data is available for the latest period, for process 1. Opening work in progress of 200 units was valued as follows. Material $2,400 Labour $1

13、,200 Overhead $400 No losses occur in the process. Units added and costs incurred during the period： Material $6,000(500 units) Labour $3,350 Overhead$1,490 Closing work in progress of 100 units had reached the followingdegrees of completion: Material 100% Labour 50% Overhead 30% The company uses th

14、e weighted average method of inventory valuation. 62 【单项选择题】 How many equivalent units are used when calculating the cost per unit in relation to overhead? A 500B 600C 630D 700考点 考点：Chapter11Processcosting解析 Work in progress： Materials 100 18 1,800Labour & overhead 80 24 1,920 3,720STATEMENT OF EQUI

15、VALENT UNITS Equivalent units Total Units Materials Labour OverheadsOutput to process 2 600 600600 600Closing wIp 100 (100%) 100 (50%) 50 (30%) 30700 700 650 630*500 units input + opening WIP 200 units - closing WIP 100 units.7. 单选题 Which of the following statements regarding the adequacy and suffic

16、iency of consideration is correct?A Consideration does not need to have a value to be sufficientB Consideration is sufficient if it has some economic valueC Consideration does not need to be sufficient but must be adequate考点 Chapter4FormationofcontractII解析 Consideration must be sufficient but not ne

17、cessarily adequate. It must have some economic value tobe sufficient.8. 单选题 Evans Co purchased a machine with an estimated useful life of 10 years for $76,000 on 30 September 20X5. The machine had a residual value of $16,000.What are the ledger entries to record the depreciation charge for the machi

18、ne in the year ended 30 September 20X8? A Dr Depreciation charge $6,000 Cr Accumulated depreciation$6,000B Dr Depreciation charge$6,000 Dr Non-current assets $12,000 Cr Accumulated depreciation $18,000 C Dr Accumulated depreciation $6,000 Cr Depreciation charge$6,000D Dr Accumulated depreciation $18

19、,000 Cr Non-current assets$18,000考点 Chapter8Tangiblenon-currentassets解析 Dr Depreciation charge$6,000 Cr Accumulated depreciation$6,0009. 单选题 The electricity account for Jingles Co for the year ended 30 June 20X1 was as follows. $ Opening balance for electricity accrued at 1 July 20X0300 Payments mad

20、e during the year 1 August 20X0 for three months to 31 July 20X0 600 1 November 20X0 for three months to 31 October 20X0 720 1 February 20X1 for three months to 31 January 20X1 900 30 June 20X1 for three months to 30 April 20X1 840 Jingles Co expects the next bill due in September to be for the same

21、 amount as the bill received in June. What are the appropriate amounts for electricity to be included in the financial statements of Jingles Co for the year ended 30 June 20X1? Statement of Statement of financial position profit or loss A $560 $3,320B $560 $3,060C $860 $3,060D $860$3,320考点 Chapter16

22、Correctionoferrors解析 A Statement of financial position $560, Statement of profit or loss $3,320 ELECTRICITY ACCOUNT10. 单选题 In relation to contract law, which of the following describes a warranty?A A term vital to the contract, that if breached, entitles the injured party to treat the contract asdis

23、chargedB A term subsidiary to the main purpose of the contract, that if breached, entitles the injured party toclaim damagesC A term that is not expressly stated by the parties考点 Chapter5Contentofcontracts解析 A warranty is a term subsidiary to the main purpose of the contract, that, if breached, enti

24、tles theinjured party to claim damages. A condition is a term vital to the contract. An implied term is a termthat is not expressly stated by the parties.11. 单选题 Which of the following would be considered a service industry? (i) An airline company (ii) A railway company (iii) A firm of accountants A

25、 (i) and (ii) onlyB (i) and (iii) onlyC (i), (ii) and (iii)D (ii) and (iii) only考点 Chapter10Job,batchandservicecosting解析 An airline company, a railway company and a firm of accountants are all considered to be service industries.12. 单选题 Which of the following statements regarding compensation for un

26、fair dismissal is NOT correct?A Compensation may be reduced if it is just and equitable to do soB Compensation may be reduced if it is greater than lost earningsC Compensation may be reduced if the employee contributed to their own dismissalD Compensation may be reduced if the employee unreasonably

27、refused an offer of reinstatement考点 Chapter9Dismissalandredundancy解析 Compensation for unfair dismissal is a statutory concept, not just based on common law principlesrelating to breach of contract. It will not be reduced just because it may exceed lost earnings. Theother options are circumstances wh

28、ere an award may be reduced.13. 单选题 Mark has received the agenda for the annual general meeting of Rova Ltd, a company he has shares in. Theagenda contains a number of resolutions to be proposed at the meeting, but being a new member Mark isnot certain as to what is exactly involved. In the context

29、of company meetings, which of the following must be passed by a 75% majority to beeffective? A An ordinary resolution with special noticeB A special resolutionC A written resolution考点 Chapter20Companymeetingsandresolutions解析 Special resolutions require a 75% majority.14. 材料题 A linear variable cost -

30、 when the vertical axis represents cost per unitA Graph 1B Graph 2C Graph 3D Graph 6考点 考点：Chapter5Costbehaviour解析 Graph1showsthat cost per unit remains the same at different levels of activity.15. 材料题 材料全屏 The following information has been extracted from the books of Tonson, a limited liability com

31、pany, as at 31 October 20X6. Dr Cr $000 $000 Cash 15 Insurance 75 Inventory at 1 November 20X5 350 General expenses 60 Energy expenses 66 Marketing expenses 50 Wages and salaries 675 Discounts received 50 Share premium account 200 Retained earnings at 1 November 20X5 315 Allowance for receivables at

32、 1 November 20X5 40 Sales revenue 5,780 Telephone expenses 80 Property expenses 100 Bank 94 Returns inward 95 Trade payables 290 Loan note interest 33 Trade receivables 900 Purchases 3,570 7% loan notes 470 Irrecoverable debts 150 $1 ordinary shares 1,800 Accumulated depreciation at 1 November 20X5

33、Buildings 360 Motor Vehicles 80 Furniture and equipment 420 Land at cost 740 Buildings at cost 1,500 Motor vehicles at cost 240 Furniture and equipment at cost 1,200 9,899 9,899 You have also been provided with the following information: (a) Inventory at 31 October 20X6 was valued at $275,000 based

34、on its original cost. However, $45,000 of this inventory has been in the warehouse for over two years and the directors have agreed to sell it in November 20X6 for a cash price of $20,000. (b) The marketing expenses include $5,000 which relates to November 20X6. (c) The allowance for receivables is

35、to be increased to the equivalent of 5% of trade receivables. (d) There are wages and salaries outstanding of $40,000 for the year ended 31 October 20X6. (e) Buildings are depreciated at 5% of cost. At 31 October 20X6 the buildings were professionally valued at $1,800,000 and the directors wish this

36、 valuation to be incorporated into the financial statements. (f) Depreciation is to be charged as follows: (i) Motor vehicles at 20% of carrying amount (ii) Furniture and equipment at 20% of cost (g) No dividends have been paid or declared. (h) Tax of $150,000 is to be provided for the year. (i) Dur

37、ing October 20X6 a bonus issue of one for ten shares was made to ordinary shareholders. This has not been entered into the books. The share premium account was used for this purpose. 62 【论述题】 The statement of profit or loss for the year ended 31 October 20X6 考点 考点：Chapter20Preparationoffinancialstat

38、ementsforcompanies解析 TONSONSTATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 30 OCTOBER 20X6 $000 $000Sales revenue 5,780Less returns inward (95) 5,685Cost of sales (W1) (3,670) 2,015Discounts received 50Gross profit 2,065Expenses Insurance 75 General expenses 60 Energy expenses 66 Marketing expenses (50 - 5) 45 Wages and salaries (675 + 40) 715 Telephone expenses 80 Property expenses 100 Debenture interest 33 Irrecoverable debt expense (W2) 155 Depreciation (W3) 347 (1,676