2022年ACCA英国注册会计师考试点睛提分卷279

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1、2022年ACCA英国注册会计师考试点睛提分卷1. 单选题 Which of the following is an exception to the rule that an employee must have a minimum period ofcontinuous service to be protected from unfair dismissal?A Pregnancy of the employeeB Disability of the employeeC Trade union membership of the employee考点 Chapter9Dismissala

2、ndredundancy解析 An employee who is pregnant is exempt from the need to have a minimum period of continuousservice before being able to claim unfair dismissal. In the other cases, the employee is required tohave a minimum of two years continuous service in order to claim unfair dismissal.2. 单选题 In whi

3、ch TWO of the following circumstances may the veil of incorporation be lifted? (1) To allow directors of insolvent companies to be found liable for the debts of the company (2) To treat a group company as a single economic entity (3) To allow an auditor access to company records (4) To allow a priva

4、te company to re-register as a public company A 1 and 2B 1 and 3C 2 and 3D 3 and 4考点 Chapter12Corporationsandlegalpersonality解析 The veil may be lifted to allow directors of insolvent companies to be found liable for their debts or to identify a group as a single economic entity. Lifting of the veil

5、is not required in the other two options.3. 单选题 DRP Ltd has recently introduced an ABC system. It manufactures three products, details ofwhich are set out below: Product: D R P Budgeted annual production (units) 100,000 100,000 50,000 Batch size (units) 100 50 25 Machine set-ups per batch 3 4 6 Purc

6、hase orders per batch 2 1 1 Processing time per unit (minutes) 2 3 3 Three cost pools have been identified. Their budgeted costs for the year ending 30 June2003 are as follows: Machine set-up costs $150,000 Purchasing of materials $70,000 Processing $80,000 What is the budgeted machine set-up cost p

7、er unit of product R? A $6.52B $0.52C $18.75D $1.82考点 Chapter2aActivitybasedcosting解析 Total set-ups = Budget production/batch size set-ups per batchD (100,000/100 3) 3,000R (100,000/50 4) 8,000P (50,000/25 6) 12,000 23,000Cost per set-up = $150,000/23,000 = $6.52Therefore cost per unit of R = $6.52

8、8,000 set-ups/100,000 units = $0.52.4. 单选题 A chain of coffee shops has implemented a Total Quality Management system to ensure high quality and consistency across all outlets. As part of the scheme, the chain offers a free replacement drink to any customer not completely satisfied with their purchas

9、e. Which of the following BEST describes the cost of providing replacement drinks?A An external failurecostB An internal failure costC A prevention costD An appraisal cost考点 Chapter13Alternativecostingprinciples解析 This is a cost arising from inadequate quality discovered after the transfer of owners

10、hip, an external failure cost.5. 单选题 Which of the following is not a barrier to effective appraisal?A Appraisalisseenas a way of wrapping upunfinished business for theyearB Appraisal is seen as conforming to Human Resource proceduresC Appraisalisseenas an opportunity to raise workplace problems andi

11、ssuesD Appraisal is seen as an annual event考点 Chapter17Performanceappraisal解析 Rationale: Options A, B and D were identified as barriers to effective appraisal by Lockett:appraisal as unfinished business (distracting from future-focused improvement planning)； appraisal as bureaucracy (a mere form-fil

12、ling exercise)； and appraisal as an annual event (where on-going performance management is required). Lockett also identified appraisal as confrontation as a barrier, but this is not what is implied by Option C, which reflects a genuine, job-relevant, problem-solving approach.6. 材料题 State whether Ia

13、n has any liability for money laundering考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Ian has assisted in Jets money laundering, so may be convicted of money laundering under the Proceeds ofCrime Act. He may also be found guilty of failure to report under the Proceeds of Crime Act.7. 材料题 State fro

14、m whom Greg can claim the outstanding debt考点 考点：Chapter11Partnerships解析 Greg can claim from all three parties: Clare, Dan and Eve.8. 简答题 Which of the following relate to marginal costing and which to absorption costing? Marginal costing Absorption costing The cost of a product includes an allowance

15、for fixed production costs. The cost of a product represents the additional cost of producing an extra unit. The following data are for questions 155 and 156 The budget for Brights first month of trading, producing and selling boats was as follows: $000 Variable production cost of boats 45 Fixed pro

16、duction costs 30 Production costs of 750 boats 75 Closing inventory of 250 boats (25) Production cost of 500 sold 50 Variable selling costs 5 Fixed selling costs 25 80 Profit 10 Sales revenue 90 The budget has been produced using an absorption costing system. 考点 Chapter9AbsorptionandmarginalCosting解

17、析 Marginal costing Absorption costingThe cost of a product includes an allowance /for fixed production costs.The cost of a product represents the additional /cost of producing an extra unit.9. 单选题 A company uses process costing to value its output. The following was recorded for the period: Input ma

18、terials 2,000 units at $4.50 per unit Conversion costs 13,340 Normal loss 5% of input valued at $3 per unit Actual loss 150 units There were no opening or closing inventories.What was the valuation of one unit of output to one decimal place? A $11.8B $11.6C $11.2D $11.0考点 Chapter21Performancemeasure

19、ment解析 nput costs = 2,000 units x $4.50 = $9,000Conversation costs= $13,340Normal loss= 5% x 2,000 units x $3 =$300Expected output= 2,000 units - 100 units =1,900 unitsCost per unit of output =Input costs/ Expected output=$9,000 + $13,340 - $300/ 1,900 units=$22,040/1,900 units=$11.6 (to one decimal

20、 point)10. 材料题 Calculate the overhead cost of brochure printing which would be allocated to a taxation courseunder activity based costing to the nearest dollar.考点 考点：Chapter2aActivitybasedcosting解析 Number of brochures printed per taxation course = 200Cost of brochure printing allocated to a taxation

21、 course = 200 $3 = $60011. 单选题 There is a need for co-ordinated information flow between sections and departments in accounting management. To which of the following should the receivables ledger section give information about overdue debts? A Cost accounting staffB The credit control departmentC Th

22、e payables ledger section考点 Chapter8Theroleofaccounting解析 Rationale: This should be obvious from the context (debts represent goods bought on credit:hence, credit control) - but make sure that you could define the roles of all the other options, if you needed to12. 单选题 The overhead cost of a busines

23、s has been allocated and apportioned into the different cost centres. A pie chart has been used to present this information. The assembly department is represented by a section that has an angle of 45. The total overhead cost is $800,000. What is the value of the overhead that has been allocated and

24、 apportioned to assembly?A $360,000B $100,000C $120,000D $640,000考点 Chapter3Presentinginformation解析 45/360x $800,000 = $100,00013. 单选题 Which of the following is an example of external information that could be used in a management accounting system?A Consumer price index statisticsB Price list for t

25、he products sold by the businessC Production volume achieved by the production departmentD Discounts given to customers考点 Chapter2Sourcesofdata解析 External information is obtained from sources outside the organisation. Statistics relating to the consumer price index come from the government. Informat

26、ion about price lists, production volumes and discounts to customers comes from sources within the organisation.14. 单选题 A capital investment project has an initial investment followed by constant annual returns.How is the payback period calculated?A Initial investment / annual profitB Initial invest

27、ment / annual net cash inflowC (Initial investment - residual value) / annual profitD (Initial investment - residual value) / annual net cash inflow考点 Chapter19Methodsofprojectappraisal解析 The payback period is the time that is required for the total of the cash inflows of a capital investment projec

28、t to equal the total of the cash outflows, ie initial investment / annual net cash inflow.15. 材料题 材料全屏 The following information has been extracted from the books of Tonson, a limited liability company, as at 31 October 20X6. Dr Cr $000 $000 Cash 15 Insurance 75 Inventory at 1 November 20X5 350 Gene

29、ral 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 1 November 20X5 40 Sales revenue 5,780 Telephone expenses 80 Property expenses 100 Bank 94 Returns inw

30、ard 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 Buildings 360 Motor Vehicles 80 Furniture and equipment 420 Land at cost 740 Buildings at cost 1,500 Mo

31、tor 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 on its original cost. However, $45,000 of this inventory has been in the warehouse for over two years a

32、nd 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 to be increased to the equivalent of 5% of trade receivables. (d) There are wages and salaries outstand

33、ing 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 valuation to be incorporated into the financial statements. (f) Depreciation is to be charged as follo

34、ws: (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) During October 20X6 a bonus issue of one for ten shares was made to ordinary shareholders. This has not be

35、en 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：Chapter20Preparationoffinancialstatementsforcompanies解析 TONSONSTATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 30 OCTOBER 20X6 $000 $000Sale

36、s 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 inte

37、rest 33 Irrecoverable debt expense (W2) 155 Depreciation (W3) 347 (1,676)Net profit before taxation 389Taxation (150)Profit for the year 23916. 填空题 Under model articles directors are authorised to m_ the b_ of the company,and e_the p_ of the company.考点 Chapter18Companydirectors解析 Under model article

38、s directors are authorised to manage the business of the company, and exercise allthe powers of the company.17. 单选题 The following statements have been made about planning and operational variances: (1) Planning and operational variances are calculated when it is necessary to assess amanager on results that are within his/her control. (2) Revised standards are required because variances may arise partly due to anunrealistic budget,