2022-2023年ACCA英国注册会计师考试全真模拟试题（200题）含答案提分卷152

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1、2022-2023年ACCA英国注册会计师考试全真模拟试题（200题）含答案1. 单选题 The following information is available for a single product: Units produced 500 Time taken 200 hours Maximum time available 200 hours Materials purchased 1,000 kg costing $3,000 Materials used 800 kg Labour costs $2,000 Overheads $1,500 Sales $9,000 What

2、is the throughput accounting ratio for this product? A 0B 1.00C 1.50D 1.70考点 Chapter2dThroughputaccounting解析 The throughput accounting ratio is defined as throughput/total factory costs (these canboth be calculated per hour, but that is, more work for the same answer).Throughput = sales all material

3、 costs = $9,000 $3,000 = $6,000(Note that we use materials purchased instead of materials used.)Total factory costs 5 all other production costs = $2,000 + $1,500 = $3,500TA ratio = $6,000/$3,500 = 1.7.2. 单选题 A company with an accounting date of 31 October carried out a physical check of inventory o

4、n 4 November 20X3, leading to an inventory value at cost at this date of $483,700.Between 1 November 20X3 and 4 November 20X3 the following transactions took place: 1 Goods costing $38,400 were received from suppliers. 2 Goods that had cost $14,800 were sold for $20,000. 3 A customer returned, in go

5、od condition, some goods which had been sold to him in October for $600 and which had cost $400. 4 The company returned goods that had cost $1,800 in October to the supplier, and received a credit note for them What figure should appear in the companys financial statements at 31 October 20X3 for clo

6、sing inventory, based on this information?. A $458,700B $505,900C $508,700D $461,500考点 Chapter7Inventory解析 Inventory check balance $ 483,700Less： goods from suppliers (38,400)Add： goods sold 14,800Less： goods returned (400)Add： goods returned to supplier 1,800 461,5003. 单选题 Which of the following ar

7、e the goals of macroeconomic policy? 1 Encouraging economic growth 2 Low unemployment 3 Achievement of a balance between exports and imports 4 Achieving zero inflation A 1 and 2B 2 and 3C 2, 3 and 4D 1, 2 and 3考点 Chapter3Themacroeconomicenvironment解析 Rationale: The four main objectives of macroecono

8、mic policy relate to economic growth, stable (not zero) inflation,unemployment and the balance of payments (balance between exports and imports)4. 单选题 What figure for non-controlling interest should appear in the consolidated statement of financial position of the Hilton group at 31 December 20X3?A

9、$77,000B $85,000C $73,000D $105,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 Non-controlling interest$Fair value of NCI at acquisition65,000Plus NCIs share of post-acqn retained earnings (20% x (100 - 60)8,000NCI at reporting date73,0005. 单选题 If a government has a macro-economic po

10、licy objective of expanding the overall level of economic activity, which of thefollowing measures would not be consistent with such an objective?A Increasing public expenditureB Lowering interest ratesC Increasing taxation考点 Chapter3Themacroeconomicenvironment解析 Rationale： Increasing taxation lower

11、s demand in the economy because people have less of their own money after tax forconsumption or savin以investment. Increasing public expenditure should increase the level of consumer demand. Decreasing taxation has the opposite effect. Lowering interest rates should stimulate investment (by companies

12、) and consumer expenditure, even if only after a time lag.6. 单选题 The effectiveness of a training scheme may be measured at different levels. Which of the following levels would be most appropriate for a team leader seeking to evaluate a training programme designed to improve the productivity of her

13、section? A Level 1: trainee reactionsB Level 2: trainee learningC Level 3: job behaviourD Level 5: ultimate value考点 Chapter16Traininganddevelopment解析 Rationale: Level 1 measures how employees rated the training. Level 2 measures how much they learned: what they know or can do that they didnt do befo

14、re. However, for a manager concerned with departmental productivity, the important thing iswhether the trainees applied what they learned effectively to the job: Level 3. Level 5 is the impact of training on the wider good of the organisation and its stakeholders: this kind of information is usually

15、 only available (and worth the cost o f gathering and analysing it) at senior management level.7. 单选题 The currency in country X is the Krone while country Y uses the Euro. Country Y has recently experienced an increase in itsexchange rate with Country X. Which of the following effects is likely to r

16、esult in Country Y?A A stimulus to exports in Country YB An increase in the costs of imports from Country XC Reducing demand for imports from Country XD A reduction in the rate of cost push inflation考点 Chapter3Themacroeconomicenvironment解析 Rationale: An increase in the exchange rate makes a countrys

17、 exports more expensive to overseas buyers, andimportscheaper： it therefore has the opposite of the first three effects. The lower cost of imports, however, is likely toreduce therate of domestic inflation.Ways in: You could group options B and C together (increased cost = reduce demand):since both

18、cannot be the answer, and there is only one answer, neither of these options can be correct. This gets you quitea long way towards the solution So if you dont know an answer, dont panic: logic can often help!8. 单选题 According to the IASBs Conceptual Framework for Financial Reporting, which TWO of the

19、 following are part of faithful representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from 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 error9.

20、 单选题 A manufacturing company receives an invoice on 29 February 20X2 for work done on one of itsmachines. $25,500 of the cost is actually for a machine upgrade, which will improve efficiency. The accounts department do not notice and charge the whole amount to maintenance costs. Machinery is depreci

21、ated at 25% per annum on a straight-line basis, with a proportional charge in the years of acquisition and disposal. By what amount will the profit for the year to 30 June 20X2 be understated? A $19,125B $25,500C $23,375D $21,250考点 Chapter8Tangiblenon-currentassets解析 Cost less 4 months depreciation

22、= 25,500 - 2,125 =$23,37510. 单选题 In relation to exclusion clauses, which of the following describes the contra proferentem rule?A Exclusion clauses are valid unless unreasonableB Any ambiguity in exclusion clauses are interpreted against the person seeking to rely on themC Exclusion clauses must be

23、validly incorporated into the contract考点 Chapter5Contentofcontracts解析 The contra proferentem rule states that any ambiguity in exclusion clauses is to be interpretedagainst the person seeking to rely on them.11. 单选题 In the context of data security controls, are records showing who has accessed a com

24、puter system and what operations he or she has performed.Which word or phrase correctly completes this definition?A PasswordsB Audit trailsC Archives考点 Chapter9Control,securityandaudit解析 Rationale: Audit trails enable system administrators to maintain security, check transactions (in order to identi

25、fy errors and fraud), recover lost transactions and monitor the use of network resources. Passwords are access controls and archives are long-term back-up storage: both are good system controls.Pitfalls: There is lots of terminology in this area: get to grips with all the basic terms and procedures.

26、 12. 单选题 In relation to contract law, which of the following describes liquidated damages?A A genuine pre-estimate of losses payable in the event of breach of contractB A specific sum payable in the event of a breach of contract to punish a party for their breachC A sum equal to the amount of work d

27、one plus an element of profit that is payable in the event of abreach of contract考点 Chapter6Breachofcontractandremedies解析 Liquidated damages is a genuine pre-estimate of losses payable in the event of a breach of contract.A penalty clause is a fixed amount payable on breach of contract.13. 单选题 The f

28、ollowing statements have been made about management information. (1) Budgetary control information comes mainly from sources outside the organisation. (2) An EIS provides an integrated database system for the management of operations. Which of the above statements is/are true? A 1 onlyB 2 onlyC Neit

29、her 1 nor 2D Both 1 and 2考点 Chapter14Performancemanagementinformationsystems解析 Budgetary control information comes mainly from sources inside the organisation.An Enterprise Resource Planning (ERP) system provides an integrated database system forthe management of operations.14. 单选题 When considering

30、whether a defendant has breached their duty of care, a number of factors are considered. Which of the following statements concerning breach of duty of care is correct? A Where there is a high probability of injury, the claimant should have taken extra careB A social benefit to a defendants actions

31、is no excuse for breaching the level of care expectedC Defendants are not expected to ensure that all possible precautions against risk are taken if the costof the precautions outweigh the riskD A professional is expected to demonstrate the same level of care and skill as a reasonable personperformi

32、ng the same task考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Defendants are not expected to take precautions if the cost or disruption caused outweighs the risk.Where there is a high probability of injury the defendant should take extra care. Social benefit of adefendants actions may protect

33、them from liability. A professional is expected to show the samelevel of skill as a reasonable person possessing the same skill.15. 单选题 The net present value of an investment at 12% is $24,000, and at 20% is -$8,000. What is the internal rate of return of this investment?A 6%B 12%C 16%D 18%考点 Chapte

34、r19Methodsofprojectappraisal解析 The internal rate of return (IRR) of the investment can be calculated using the following formula. IRR=a%+（A/A-BX(b-a)% where a= first interest rate =12% b=second interest rate =20% A =first NPV =$24,000 B =seconded NPV=$(8,000)IRR= 12% +(24,000/24,000+8,000x（20-12）%=1

35、2%+6%=18%16. 单选题 If a single sum of $12,000 is invested at 8% per annum with interest compounded quarterly, what is the amount to which the principal will have grown by the end of year three? (approximately)A $15,117B $9,528C $15,219D $30,924考点 Chapter19Methodsofprojectappraisal解析 We need to calcula

36、te the effective rate of interest.8% per annum (nominal) is 2% per quarter. The effective annual rate of interest is 1.024 - 1= 0.08243 = 8.243%.Now we can use S = X(1 + r)nS = 12,000 (1.08243)3 S = $15,218.81. The principal will have grown to approximately $15,219.17. 单选题 Which of the following is

37、the statutory duty of an auditor?A To report to the members that the accounts are accurate and free from errorB To report to the members that the accounts give a true and fair view and have been properly preparedin accordance with the Companies ActC To report to the members that the accounts have be

38、en prepared in line with accounting standards考点 Chapter19Othercompanyofficers解析 The statutory duty of an auditor is to report to the members on the truth and fairness of the accountsand whether the accounts have been prepared in accordance with the Companies Act.18. 单选题 A line graph is being produce

39、d to show the cost of advertising and sales revenue for a business. Which values would be shown on which axis?A Both on the y-axisB Both on the x-axisC Cost of advertising on the x-axis and sales revenue on the y-axisD Sales revenue on the x-axis and cost of advertising on the y-axis考点 Chapter3Prese

40、ntinginformation解析 The sales revenue is dependent on the money spent on advertising. The more advertising that is done the higher the sales revenue should be. Not vice versa19. 材料题 Calculate the amount of overhead in respect of purchase orders, which would be attributed to thebudgeted amount of Fire

41、ball motorcycles, using ABC costing principles.考点 考点：Chapter2aActivitybasedcosting解析 OverheadsPurchase order overheadsFireball $4,500 100 = $450,00020. 填空题 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable pract

42、ice for all students whichever versionof the exam they are taking. A company manufactures two products, C and D, for which the following information isavailable: Product C Product D Total Budgeted production (units) 1,000 4,000 5,000 Labour hours per unit/in total 8 10 48,000 Number of production ru

43、ns required 13 15 28 Number of inspections during production 5 3 8 Total production set up costs $140,000 Total inspection costs $80,000 Other overhead costs $96,000 Other overhead costs are absorbed on the basis of labour hours per unit. Using activity-based costing, what is the budgeted overhead c

44、ost per unit of product D? 考点 Chapter2aActivitybasedcosting解析 Set-up costs per production run = $140,000/28 = $5,000Cost per inspection = $80,000/8 = $10,000Other overhead costs per labour hour = $96,000/48,000 = $2Overheads costs of product D:Set-up costs (15 $5,000) $75,000Inspection costs (3 $10,

45、000) $30,000Other overheads (40,000 $2) $80,000So total overhead costs pf product D: $185,000 and overhead cost per unit = 185,000/4,000 = $46.2521. 单选题 Which of the following statements about the informal organisation is not true?A The influence of the informal organisation was highlighted by the H

46、awthorne Studies, in the way group norms and dynamics affected productivity.B Informal organisation can pose a threat to employee health and safety.C Informal organisation can stimulate innovation.D Managers in positions of authority generally cannot be part of the informal organisation考点 Chapter5Bu

47、sinessorganisation,structureandstrategy解析 Rationale： Option A is a fact. Option B is true, because of informal short cuts which are often developed and shared, by-passing health and safety rules and procedures. Option C is true, because the grapevine encourages knowledge sharing and multi-directiona

48、l communication. Option D is not true： managers can feed information into the grapevine and be part of their own informal networks22. 材料题 材料全屏 Jaz plc is listed on the London Stock Exchange. Kip works for Jaz plc as an accountant. Whilst drawing upthe annual accounts, Kip noticed that Jaz plcs profi

49、ts were better than anyone could have expected. As aconsequence of this knowledge, he bought shares in Jaz plc before its good results were announced. Hemade a substantial profit on the share dealing. Kip also told his friend Lu about the results before they wereannounced. Lu also bought shares in J

50、az plc.43 【论述题】 State the definition of inside information 考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 The Criminal Justice Act 1993 defines inside information as information: Relating to particular securities Being specific or precise Not made public Likely to have a significant effect on the p

51、rice of securities23. 单选题 Which of the following is a right of the holder of a debenture that is secured by a fixed charge?A Payment of a company dividendB To vote at the companys general meetingC To vote on company resolutions that affect them as a debentureholderD To prevent the company from selli

52、ng the asset secured by the charge考点 Chapter16Loancapital解析 Debentureholders do not have the right to dividends, to attend company meetings or to vote oncompany resolutions. However, if the debenture is secured by a fixed charge, they may prevent thecompany from selling the asset that the charge is

53、secured on.24. 单选题 A company uses a standard absorption costing system. Last month budgeted production was 8,000 units and the standard fixed production overhead cost was $15 per unit. Actual production last month was 8,500 units and the actual fixed production overhead cost was $17 per unit.What wa

54、s the total adverse fixed production overhead variance for last month?A $7,500B $16,000C $17,000D $24.500考点 Chapter22Applicationofperformancemeasurement解析 $8,500 units should have cost (x $15) 127,500but did cost (8,500 x $17)144,500 17,000(A)25. 单选题 Which TWO statements concerning company names and

55、 passing-off action are correct? (1) Only the Company Names Adjudicators can create a new company name, if one is needed, following acomplaint about a company name that is too similar to another (2) A passing-off action will fail if the claimant has not sought a remedy from the Company NamesAdjudica

56、tors first (3) A company can be prevented by a court injunction from using its name, even if it is properlyregistered (4) Courts can refuse an injunction to prevent the use of a company name if the businesses aresufficiently different in nature A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter14Constit

57、utionofacompany解析 An injunction can prevent the use of a properly registered company name. A court may refuse aninjunction if the businesses are sufficiently different in nature because the chance of customerconfusion is low. Courts and the Company Names Adjudicators may change a companys name ifnecessary. Failure to refer to the Company Names Adjudicators first will not stop a passing-off actionfrom succeeding.26. 单选题 A company pays rent q