2022年ACCA英国注册会计师考试模拟卷含答案第39期

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1、2022年ACCA英国注册会计师考试模拟卷含答案1. 单选题 Which of the following best describes a controllable cost?A A cost which can be easily forecast and is therefore readily controllable using budgetary control techniquesB A cost which can be specifically identified with a particular cost objectC A cost which is easily c

2、ontrolled because it is not affected by fluctuations in the level of activityD A cost which can be influenced by its budget holder考点 Chapter17Makingbudgetswork解析 A cost which can be influenced by its budget holder.2. 论述题 Match the type of investor to the attitude to risk: Risk averse (i) Minimax reg

3、ret (ii) Relevant costing (iii) Perfect information (iv) Maximin (v) Maximax (iv) Expected values Risk seeker (i) Minimax regret (ii) Relevant costing (iii) Perfect information (iv) Maximin (v) Maximax (iv) Expected values Risk neutral (i) Minimax regret (ii) Relevant costing (iii) Perfect informati

4、on (iv) Maximin (v) Maximax (iv) Expected values 考点 Chapter7Riskanduncertainty解析 The correct answers are:Attitude to risk Decision making method adoptedRisk averse MaximinRisk seeker MaximaxRisk neutral Expected valuesMaximax decisions are taken by risk-seeking decision makers, also known as optimis

5、ts, as theyaim to maximise the maximum return available.Maximin decision are taken by risk-averse decision-makers, also known as pessimists, as they aimto maximise the minimum return available.A decision maker who bases these decisions on expected values is concerned with the most likelyoutcome and

6、therefore ignores the variability of the returns. This is known as a risk-neutralapproach to decision making.3. 单选题 What is the effect of a finding of contributory negligence in the law of tort?A It removes the requirement to pay damagesB It reverses the payment of damagesC It decreases the level of

7、 damages考点 Chapter7Thelawoftortsandprofessionalnegligence解析 If a claimant is found to have contributed to their loss then damages will be reduced accordingly.4. 单选题 Which one of the following statements is correct?A Data is held on computer in digital form whereas information is in a form that is re

8、adable to human beingsB Information is obtained by processing dataC Data and information mean the same thingD Data consists of numerical or statistical items of information考点 Chapter2Sourcesofdata解析 Information is processed data. The distinction is that data is unprocessed whereas information is pro

9、cessed.5. 单选题 As a minimum, how many members must a public company have?A 1B 2C 3考点 Chapter15Sharecapital解析 A public company must have a minimum of one member.6. 单选题 The following question is taken from the June 2013 exam paper. An additive time series has the following trend and seasonal variations

10、: Trend Y=4,000 + 6X where Y= sales in units X is the number of quarters, with the first quarter of 2014 being 1, the second quarter of 2014 being 2 etc. Seasonal variation Quarter 1 2 3 4 Quarterly variation (units) -4 -2 +1 +5 What is the forecast sales volume for the fourth quarter of 2015? A 4,0

11、29B 4,043C 4,048D 4,053考点 Chapter14Forecasting解析 The correct answer is D. This is calculated by firstly computing the trend for fourth quarter of 2015 (Y = 4,000 + 6 x 8 = 4,048) and then adding a seasonal adjustment of 5, to give forecast sales of 4,053.The most popular choice was alternative C. Th

12、is indicates that many candidates were able to calculate the trend but failed to apply the seasonal adjustment. Distracters (the incorrect answers to objective test questions) are often based upon partially complete calculations. Candidates are advised not to stop thinking as soon as they generate a

13、 number that corresponds with one of the options offered. A good way of avoiding this trap is not to look at the answers until you are satisfied that you have fully completed your calculation.Answer A used a value of 4 for period 4 of 2015 and generated the wrong trend figure, but then correctly pro

14、cessed the seasonal adjustment.Finally a minority of candidates selected answer B, indicating that they could correctly calculate trend but subtracted rather than added the seasonal adjustment.7. 材料题 Identify the type of charge that was created over Milly Ltds trade receivables考点 考点：Chapter17Capital

15、maintenanceanddividendlaw解析 Although the charge documentation states that a fixed charge was created, Milly Ltd may deal with thecharged asset as it wishes to. This fulfils the criteria for a floating charge and therefore the charge will beregistered as a floating charge.8. 单选题 A line graph is being

16、 produced 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 Chapt

17、er3Presentinginformation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 versa9. 单选题 The following statements relate to the materials mix variance: (i) A favourable total mix variance would suggest

18、 that a higher proportion of a cheapermaterial is being used instead of a more expensive one. (ii) A favourable total mix variance will usually result in a favourable material yieldvariance. Which of the above statements are true? A (i) onlyB (i) and (ii)C (ii) onlyD Both statements are false考点 Chap

19、ter11Varianceanalysis解析 A favourable material mix variance is more likely to lead to an adverse material yieldvariance.10. 单选题 SWAL has two divisions, SW and AL, which operate as profit centres and have full autonomy inmaking, buying and selling decisions. SW manufactures SW+ at a cost of $12 per un

20、it. The market price of SW+ is $16 per unit. AL uses SW+ in manufacturing its own product. The transfer price of SW+ when transferred fromDivision SW to Division AL is set at full production cost plus 20%. Which one of the following independent circumstances represents dysfunctional behaviourarising

21、 from SWALs transfer pricing policy? A SW refuses to sell SW+ to AL as there is unlimited demand for SW+ in the external market.B AL refuses to order from SW as it can buy SW+ from the open market at lower than currenttransfer price. As a result, SW sells all its units on the open market.C SW refuse

22、s to transfer below market price so AL is forced to buy from the external market.D SW agrees to sell to AL but has to cancel the sale in order to fulfil an urgent customer orderwho is willing to pay a higher price for immediate delivery.考点 Chapter17Divisionalperformanceandtransferpricing解析 The corre

23、ct answer is: SW refuses to transfer below market price so AL is forced to buyfrom the external market.This action will result in dysfunctional behaviour as both divisions actions are not in theinterest of the company. Head Office intervention should resolve the problem in the shortterm.Distractors:

24、SW refuses to sell SW+ to AL as there is unlimited demand for SW+ in the external market.Since there is full autonomy, SW will want to satisfy external demand to maximise its profitsand that of the group.AL refuses to order from SW as it can buy SW+ from the open market at lower than currenttransfer

25、 price. As a result, SW sells all its units in open market.No dysfunctional behaviour as both divisions actions will maximise group profits.SW agrees to sell to AL but has to cancel the sale in order to fulfill an urgent customerorder, willing to pay a higher price for immediate delivery.Since both

26、divisions have autonomy in making buying and selling decisions, this short termaction will not result in dysfunctional behaviour.11. 单选题 Which of the following describes Information?A data that consists of facts and statistics before they have been processedB data that consists of numbers,letters,sy

27、mbols,events and transactions which have been recorded but not yet processed into a form that is suitable for making decisionsC facts that have been summarised but not yet processed into a form that is suitable for making decisionsD data that has been processed in such a way that it has a meaning to

28、 the person who receives it, who may then use it to improve the quality of decision making考点 Chapter2Sourcesofdata解析 Data consists of numbers, letters, symbols, raw facts, events and transactions which have been recorded but not yet processed into a form which is suitable for making decisions. Infor

29、mation is data which has been processed in such a way that it has a meaning to the person who receives it, who may then use it to improve the quality of decision making.12. 填空题 This objective test question contains a question type which will only appear in a computer-based exam, but this question pr

30、ovides valuable practice for all students whichever versionof the exam they are taking. Pro is a division of Mo and is an investment centre. The head office controls finance, HRand IT expenditure but all other decisions are devolved to the local centres. The statement of financial position for Pro s

31、hows net value of all assets and liabilities to be$4,500m. It carries no debt itself although the group has debt liabilities. The management accounts for income read as follows: $m Revenue 3,500 Cost of sales 1,800 Local administration 250 IT costs 50 Distribution 80 Central administration 30 Intere

32、st charges 90 Net profit 1,200 Ignore taxation. If the cost of capital is 12%, what is the divisions residual income? 考点 Chapter17Divisionalperformanceandtransferpricing解析 Controllable profit is 1,200 + 90 + 30 + 50 = $1,370mAssets at start of year are $4,500mNotional interest charges at 12% (4,500

33、0.12) $540mResidual Income $830m13. 单选题 Last month a company budgeted to sell 8,000 units at a price of $12.50 per unit. Actual sales lastmonth were 9,000 units giving a total sales revenue of $117,000. What was the sales price variance for last month?A $4,000 FavourableB $4,000 AdverseC $4,500 Favo

34、urableD $4,500 Adverse考点 Chapter22Applicationofperformancemeasurement解析 $Sales revenue for 9,000 units should have been (x $12.50) 112,500but was 117,000Sales price variance4,500(F)14. 单选题 The following balances have been extracted from the nominal ledger accounts of Tanya,for bank loan is unknown.T

35、here are no other accounts in the main ledger .Payables$ 27,000 Capital66,000 Purchases160,000 Sales300,000O ther expenses110,000 Receivables33,000 Purchase returns2,000 Non-current assets120,000 Cash in bank18,000 Bank loanUnknownWhat is the credit balance on the bank loan account? A $46,000B $102,

36、000C $78,000D $34,000考点 Chapter16Correctionoferrors解析 15. 单选题 Which of the following statements concerning employment contracts is correct?A Employment contracts must be in writingB Consideration is not required in an employment contractC Employment contracts may include terms implied by custom and

37、practice of the industry考点 Chapter8Contractofemployment解析 Employment contracts may be oral or in writing. As with all contracts, consideration is required.Terms can be implied from trade custom and practice.16. 单选题 Which of the following user groups of financial and accounting information are likely

38、 to need, and have access to, this information most? A Managers of the companyB Shareholders of the companyC Financial analysis advisers考点 Chapter8Theroleofaccounting解析 Rationale: Managers need most information, at a significant level of detail, to enable them to make planning and controldecisions.

39、They have special access to information, because they can arrange to obtain the information they need through the accounting system. Shareholders are entitled to certain information, focused on particular areas of interest (mainly profits). Financial analysts may only have access to public informati

40、on and reports.17. 单选题 VC Co is a firm of opticians. It provides a range of services to the public, such as eye testsand contact lens consultations, and has a separate dispensary selling glasses and contactlenses. Patients book appointments with an optician in advance. A standard appointment is 30 m

41、inutes long, during which an optician will assess thepatients specific requirements and provide them with the eye care services they need.After the appointment, patients are offered the chance to buy contact lenses or glassesfrom the dispensary. Which of the following describes a characteristic of t

42、he services provided by an opticianat VC Co during a standard appointment? A TangibleB HomogeneousC Non-perishableD Simultaneous考点 Chapter2bTargetcosting解析 It is simultaneous as there is no delay between the service being provided by the opticianand consumed by the patient.18. 单选题 This question appe

43、ared in the June 2015 exam. Caf Co budgeted to sell 10,000 units of a new product in the period at a budgeted selling price of$5 per unit. Actual sales volumes in the period were as budgeted but the actual sales priceachieved was only $4 per unit. This was because a competitor launched a similar pro

44、duct at thesame time. Caf Co had been aware that this was going to happen when it prepared its budget and,had it known this, it would have revised its expected selling price to $3.80 per unit, which was theprice of the competitors product. What is the sales price planning variance? A $12,000 AB $12,

45、000 FC $2,000 FD $2,000 A考点 Chapter12Planningandoperationalvariances解析 Planning variance = ($3.80 - $5) 10,000 = $12,000 A19. 材料题 State two examples of constructive dismissal考点 考点：Chapter9Dismissalandredundancy解析 Unilaterally imposing a complete change in the employees duties or reducing the employe

46、es pay have beenheld to be sufficiently serious to entitle the employee to claim breach of contract and claim for constructivedismissal.20. 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 ambigu

47、ity in exclusion clauses are interpreted against the person seeking to rely on themC Exclusion clauses must be 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 seeki

48、ng to rely on them.21. 单选题 Which of the following is a correct rule concerning company names?A A company may be required to change its name if it is deemed offensive by the Secretary of StateB A company may not set its own rules for changing its nameC A company may not have a name that suggests a co

49、nnection with the Government考点 Chapter14Constitutionofacompany解析 A company may be required to change its name if it is deemed offensive. It may set its own rules forchanging its name, and names that suggest a connection with the Government are permittedproviding the appropriate permission is granted

50、.22. 单选题 Which of the following is a characteristic of a non-executive director?A They are individuals that are held out by the company to be directorsB They are not involved in the day-to-day running of the companyC They are individuals whose instructions concerning running the company are followed

51、D They are not subject to the statutory duties of directors考点 Chapter18Companydirectors解析 Non-executive directors are not involved in the day-to-day running of the company. A de factodirector is held out by the company to be a director. A shadow director is a person whoseinstructions the actual dire

52、ctors are accustomed to follow. All directors are subject to statutoryduties.23. 单选题 At which point does a members voluntary liquidation commence?A As soon as the members pass the necessary resolutionB As soon as the Registrar receives a copy of the resolution to liquidate the companyC As soon as th

53、e liquidator is appointedD As soon as the directors authorise it after the resolution to liquidate the company is passed考点 Chapter21Insolvencyandadministration解析 A members voluntary liquidation commences as soon as the necessary resolution is passed.24. 材料题 材料全屏 Katch Ltd is a small private company.

54、 Although there are three members of its board of directors, the actualday-to-day running of the business is left to one of them, Len, who simply reports back to the board on thebusiness he has transacted. Len refers to himself as the Chief Executive Officer of Katch Ltd, although he hasnever been o

55、fficially appointed as such. Six months ago Len entered into a contract on Katch Ltds behalf with Mo to produce some advertisingmaterial for the company. However Katch Ltd did not wish to proceed with the advertising campaign and theboard of directors have refused to pay Mo, claiming that Len did no

56、t have the necessary authority to enterinto the contract with him. 25 【论述题】 Explain a directors express authority 考点 考点：Chapter18Companydirectors解析 A directors express authority to enter into a particular contract is granted formally by the board of directors.Where such express authority is given, the company will be bound by the agreement.25. 单选题 In which of the following circumstances is the use of a participative budgeting process appropriate?(i) In decentralised organisations(ii) When acceptance of the budget as fair and equitable is esse