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102

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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. 简答题 Explain what is meant by a standard hour.考点 Chapter20Standardcosting解析 A standard hour is the amount of work achievable, at standard efficiency levels in an hour.2. 单选题 A product has a prime cost of $12, variable overheads of $3 per unit and fixed overhea

2、ds of$6 per unit. Which pricing policy gives the highest price? A Prime cost + 80%B Marginal cost + 60%C TAC + 20%D Net margin of 14% on selling price考点 Chapter5Pricingdecisions解析 Prime cost + 80% = 12 (1.8) = $21.6MC + 60% = 15 (1.6) = $24.00TAC + 20% = 21 (1.2) = $25.20Net margin would mean 21 100

3、/86 = $24.403. 单选题 On a vote on a show of hands, how many votes is each member granted?A OneB One per share heldC As many votes as their shareholding entitles them to考点 Chapter20Companymeetingsandresolutions解析 On a vote on a show of hands, each member receives one vote.4. 单选题 Which accounting concep

4、t should be considered if the owner of a business takes goods from inventory for his own personal use? A The fair presentation conceptB The accruals conceptC The going concern conceptD The business entity concept考点 Chapter3财务信息的定性特征解析 The accruals concept5. 单选题 Pricing based on mark-up per unit of l

5、imiting factor is particularly useful if an organisation is not workingto full capacity.A TrueB false考点 Chapter5Pricingdecisions解析 It is useful if the organisation is working at full capacity.6. 单选题 Which rule of statutory interpretation states that words in a statute should be given their plain, or

6、dinarymeaning unless this would give rise to a manifest absurdity or inconsistency with the rest of the statute?A Golden ruleB Mischief ruleC Contextual rule考点 Chapter2Sourcesoflaw解析 The golden rule states that words in a statute should be given their plain, ordinary meaning unlessthis would give ri

7、se to a manifest absurdity or inconsistency with the rest of the statute. The mischiefrule states that judges should consider what mischief the Act was trying to prevent. The contextualrule states that a word should be construed in its context.7. 单选题 A company has recorded the following data in the

8、two most recent periods. Total costs Volume of of production production $ Units 13,500700 18,300 1,100 What is the best estimate of the companys fixed costs per period? A $13,500B $13,200C $5,100D $4,800考点 Chapter5Costbehaviour解析 Units $High output1,10018,300Low output70013,500Variable cost of 400 4

9、,800Variable cost per unit $4,800/400 = $12 per unitFixed costs = $18,300 - ($12 x 1,100) = $5,100Therefore the correct answer is C.8. 单选题 In negligence, what is the limit of a defendants liability for damages?A The full losses incurred by the claimantB The losses that the defendant could reasonably

10、 foreseeC The amount of losses that the defendant can afford to pay考点 Chapter7Thelawoftortsandprofessionalnegligence解析 A claimant is only liable for the losses that they could reasonably foresee and this may mean that thedefendant does not receive damages in respect of all the losses suffered.9. 单选题

11、 Holders of public office should not place themselves under any financial or other obligation to outside individuals or organisations that might influence them in the performance of their official duties. This statement refers to which concept? A IndependenceB ReputationC Integrity考点 Chapter19Ethica

12、lconsiderations解析 Rationale： The statement is the definition of integrity made by the UK Nolan Committee onStandards in Public Life10. 材料题 Which of the following statements is FALSE in relation to learning curve theory?A The learning curve theory states that the average time per unit produced is ass

13、umed todecease by a constant percentage every time total output doublesB When a certain level of units have been produced the learning process comes to an end andany extra units produced tend to take the same amount of timeC The formula for the learning curve is Y = aX b where Y is the cumulative av

14、erage time perunit to produce X units, X is the cumulative number of units, a is the time taken for the firstunit of output, and b is the index of learning.考点 考点：Chapter9Quantitativeanalysisinbudgeting解析 25 The FALSE statement is: The learning curve theory states that the average time per unit produ

15、ced is assumed todecease by a constant percentage every time total output doublesThe important word cumulative is missing and the sentence should read:The learning curve theory states that the cumulative average time per unit produced is assumed todecrease by a constant percentage every time total o

16、utput doubles.Cumulative average time means the average time per unit for all units produced so far, back to andincluding the first unit made.11. 单选题 The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of p

17、lanning?A Strategic planningB Tactical planningC Operational planningD Corporate planning考点 Chapter1Accountingformanagement解析 Tactical planning is used by middle management to decide how the resources of the business should be employed to achieve specific objectives in the most efficient and effecti

18、ve way.12. 单选题 Dishonesty is a _to act in ways which contravene accepted ethical, social, organisational or legal norms for fair and honest dealing.Which word correctly completes this statement?A MotivationB Pre-dispositionC Opportunity考点 Chapter10Identifyingandpreventingfraud解析 Rationale: This is a

19、n important distinction in making sense of the three prerequisites for fraud:dishonesty (a willingness to act dishonestly), motivation (an incentive or reason to act dishonestly) and opportunity (anopening to act dishonestly). 13. 材料题 State whether Ann has entered into a binding contract with Dave考点

20、 考点：Chapter3FormationofcontractI解析 is probable that Dave, however, has not entered into an enforceable contract for sale with Ann because his acceptance was not communicated by noon on Monday and the postal rule was not in the reasonable contemplation of the parties.14. 单选题 A company purchased an as

21、set on 1 January 20X3 at a cost of $1,000,000. It is depreciated over50 years by the straight line method (nil residual value), with a proportionate charge for depreciation in the year of acquisition and the year of disposal. At 31 December 20X4 the asset was re-valued to $1,200,000. There was no ch

22、ange in the expected useful life of the asset.The asset was sold on 30 June 20X5 for $1,195,000. What profit or loss on disposal of the asset will be reported in the statement of profit or loss of the company for the year ended 31 December 20X5? A Profit of $7,500B Profit of $235,000C Profit of $247

23、,500D Loss of $5,000考点 Chapter8Tangiblenon-currentassets解析 Annual depreciation was initially $1,000,000/50 years = $20,000.After revaluation, annual depreciation is $1,200,000/48 years = $25,000. $Valuation, 1 January 20X5 1,200,000Accumulated depreciation to 30 June 20X5(6/12 x $25,000) 12,500Carry

24、ing amount at 30 June 20X5 1,187,500Sale/disposal price 1,195,000Profit on disposal in statement of profit or loss 7,50015. 单选题 Which of the following MUST be created using a debenture trust deed?A A single debentureB Debenture stockC Series debenturesD Register of debentureholders考点 Chapter16Loanca

25、pital解析 Out of the options, only debenture stock must be created using a debenture trust deed. Single andseries debentures may use a debenture trust deed but this is not compulsory.16. 材料题 Explain why registering his business as a company may be of benefit to Mick考点 考点：Chapter13Companyformation解析 A

26、consequence of registering his business as a company is separate legal personality and limited liability.The benefits to Mick are:Micks company can enter into the new contracts in its own right and only it (rather than Mick) will be liablefor damages for any breach of contract.The company will be li

27、able for its own debts should repayment become a problem.The company, rather than Mick, will be liable of any negligence claims made against the business.The limit of Micks liability in respect of the business will be any amount unpaid on his shares. This likely tobe substantially less than the curr

28、ent situation where Mick is liable in full for all liabilities of the business.17. 单选题 An organisation restores its petty cash balance to $250 at the end of each month. During October, the total expenditure column in the petty cash book was calculated as being $210, and the imprest was restored by t

29、his amount. The analysis columns posted to the nominal ledger totalled only $200.Which one of the following would this error cause? A The trial balance being $10 higher on the debit sideB The trial balance being $10 higher on the credit sideC No imbalance in the trial balanceD The petty cash balance

30、 being $10 lower than it should be考点 Chapter16Correctionoferrors解析 The cash book was credited with $210 reimbursement of petty cash. However, the nominal ledger was posted with only $200 of expenditure (debits). Therefore the credits are $10 higher than the debits.18. 单选题 An accountant or solicitor

31、acting in their professional capacity during the registration of a company maybe deemed a promoter.A TrueB False考点 Chapter13Companyformation解析 False. A person acting in a professional capacity will not be deemed a promoter.19. 单选题 The following, with one exception, are potential problems for time ma

32、nagement. Which is the exception?A An open door policy of managementB A sociable work groupC An assertive style of communication考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: An assertive style of communication will help in time management, because it enablesyou to say no (appropriat

33、ely) to interruptions and unscheduled demands. The other options are problems: options A and B are invitations to waste time in non-essential communication. 20. 单选题 Which of the following is NOT a right granted to a pregnant employee?A Time-off for ante-natel careB Protection from unfair dismissalC

34、Statutory maternity leaveD Flexible working on return to work考点 Chapter8Contractofemployment解析 An employer may reasonably refuse a request for flexible working.21. 单选题 Which of the following would be data rather than information?A Sales increase/decrease per product in last quarterB Total sales valu

35、e per productC Sales made per salesman as a percentage of total salesD Sales staff commission as a percentage of total sales考点 Chapter1Accountingformanagement解析 The other three items have been processed in some way to provide meaningful information whereas total sales value per product is the basic

36、data for further processing.22. 单选题 Which of the following statements regarding partnerships is correct?A A partnership must exist for more than a single business transactionB The business must be profitableC A partner can be an individual living person or a registered company考点 Chapter11Partnership

37、s解析 A partner can be an individual person or a registered company. A partnership must just have theintention to be profitable and it can exist for a single business transaction.23. 论述题 Fill in the blanks. The shadow price of a scarce resource indicates the amount by which contribution would. if an o

38、rganisation were deprived of one unit of the resource. The shadowprice only applies while the extra unit of resource can be obtained at its . cost. 考点 Chapter4Limitingfactoranalysis解析 The shadow price of a scarce resource indicates the amount by which contribution wouldfall if an organisation were d

39、eprived of one unit of the resource. The shadowprice only applies while the extra unit of resource can be obtained at its normal variable cost.24. 材料题 材料全屏 Adam, who operates an accountancy practice, charges 1,000 per year for producing business accounts fortax purposes. Unfortunately he has had som

40、e difficulty in recovering his fees from two clients as follows. Bob, a car mechanic, told Adam that he could only raise cash to pay half of his fees but that he wouldservice Adams car for the coming year. Adam reluctantly agreed to this proposal. Dawn, a not very successful musician, also told Adam

41、 that she could only pay half the money she owed himas she needed to use the other half to finance her new recording. Once again Adam agreed to accept the halfpayment. Dawns recording subsequently became a major hit and she made 100,000 profit from it. Adam himself is now in financial difficulty and

42、 needs cash to pay his own tax bill. 30 【论述题】 Explain whether Adam can require Bob to pay his fees in full 考点 考点：Chapter4FormationofcontractII解析 Adam agreed to accept Bobs servicing of his car as a payment in kind. He may not recover any further sumfrom Bob. Consideration need not be adequate at law

43、 but must be sufficient so the question of whetherservicing of the car is valuable enough is not relevant.25. 单选题 Which of the following statements are true?(i) The fixed overhead volume capacity variance represents part of the over/under absorption of overheads(ii) A company works fewer hours than

44、budgeted. This will result in an adverse fixed overhead volume capacity varianceA (i) is true and (ii) is falseB Both are trueC Both are falseD (i) is false and (ii) is true考点 Chapter21Performancemeasurement解析 Both statements are true26. 单选题 How is the total of the sales day book recorded in the nom

45、inal ledger? Debit Credit A ReceivablesReceivables LedgerControl AccountB ReceivablesReceivables Control AccountLedgerC SalesReceivablesControl AccountD Receivables SalesControl Account考点 Chapter5Ledgeraccountsanddoubleentry解析 Remember the receivables account is a memorandum account27. 单选题 Past cons

46、ideration, as a general rule, is not sufficient to make a promise binding.A TrueB False考点 Chapter4FormationofcontractII解析 True. Past consideration is not valid consideration for a new contract.28. 论述题 Which two of the following characteristics of services make it difficult to establish target costs

47、forservices? (a) Intangibility (d) Variability (b) Perishability (e) Simultaneity (c) No transfer of ownership 考点 Chapter2bTargetcosting解析 (a) Intangibility and (d) Variability29. 单选题 Which of the following is not a disadvantage of using market value as a transfer price?A The market price might be a

48、 temporary one.B Use of market price might act as a disincentive to use up spare capacity.C Many products do not have an equivalent market price.D The external market might be perfect.考点 Chapter17Divisionalperformanceandtransferpricing解析 The external market might be perfect.30. 材料题 State how Graces

49、statutory redundancy payment will be calculated (the actual calculation is notrequired)考点 考点：Chapter9Dismissalandredundancy解析 Grace has been employed for three years and is 33 years old. According the rules of statutory redundancypay she is entitled to a redundancy payment of one weeks pay per compl

50、ete year of employment. She willtherefore receive three weeks pay (although a weeks pay is subject to a statutory maximum).31. 材料题 State whether Vic is legally permitted to perform the role of company secretary考点 考点：Chapter19Othercompanyofficers解析 Under the Companies Act, a sole director may not be

51、appointed as company secretary. Therefore Vic will have to appoint someone else or decide that the company does not need a company secretary. This is permissible because as a limited company, Envy Ltd is not required to have a company secretary.32. 材料题 In an attempt to improve their liquidity positi

52、on, Tel Co is considering offering an early settlement discount to its customers. Which TWO of the following outcomes may occur as a result of offering the early settlement discount?A Sales increaseB Bad debts increaseC Administration cost decreaseD Receivables decrease考点 考点：Chapter21Performancemeas

53、urement解析 Sales increase Receivables decrease33. 单选题 _are capacities that lead to behaviours that meet job demands within theparameters of the organisational environment. Which word correctly completes this sentence?A AttributesB SkillsC Competences考点 Chapter12Recruitmentandselection解析 Rationale： At

54、tributes are simply characteristics1 of any kind. Skills are learned behaviours, ratherthan capacities.34. 单选题 Which TWO of the following social, domestic and family contracts would be presumed by the courts asintended to be legally binding? (1) An agreement where a father offers to pay his daughter

55、 a monthly allowance if she continues hereducation (2) An agreement between friends to enter a newspaper competition together and share any prizesbetween them (3) An agreement between a husband and wife who have separated for one to rent the family home fromthe other (4) An agreement by a son to pay

56、 his mother housekeeping money while he stays at home A 1 and 3B 1 and 4C 2 and 3D 2 and 4考点 Chapter4FormationofcontractII解析 Agreements from a husband and wife who have separated, and between friends who have entered acompetition, have both been held by the courts as legally binding agreements. Paym

57、ent of a monthlyallowance and housekeeping money are not viewed as intending to be legally binding.35. 单选题 Which of the following statements is true?A A debit records an increase in liabilities.B A debit records a decrease in assets.C A credit records an increase in liabilitiesD A credit records an

58、decrease in capital.考点 Chapter5Ledgeraccountsanddoubleentry解析 A debit records an increase in assets or a decrease in liabilities. A credit records an increase in liabilities and/or capital.Therefore only C is true36. 论述题 Fill in the blanks. Breakeven point in units for a multi-product organisation = Total fixed costs divided by_ . Breakeven point in sales revenue for a multi-product organisation = Total fixed costs div