2022-2023年ACCA英国注册会计师试题库带答案第87期

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1、2022-2023年ACCA英国注册会计师试题库带答案1. 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 budgeted. This will result in an adverse fixed overhead volume capacity variance

2、A (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 true2. 单选题 An employee is not entitled to redundancy pay if they resign voluntarily before being made redundant evenif they were aware of the possibil

3、ity of redundancy.A TrueB False考点 Chapter9Dismissalandredundancy解析 True, as they are not being made redundant.3. 单选题 A public company must have two directors, a private company only needs one.A TrueB False考点 Chapter18Companydirectors解析 True. Private companies only need one director.4. 材料题 Division Y

4、 of Chardonnay currently has capital employed of $100,000 and earns an annual profitafter depreciation of $18,000. The divisional manager is considering an investment of $10,000 inan asset which will have a ten-year life with no residual value and will earn a constant annual profitafter depreciation

5、 of $1,600. The cost of capital is 15%. Calculate the following and comment on the results. (i) The return on divisional investment before and after the new investment (ii) The divisional residual income before and after the new investment 考点 考点：Chapter17Divisionalperformanceandtransferpricing解析 (i)

6、 Return on divisional investment (ROI) Before investment After investmentDivisional profit $18,000 $19,600Divisional investment $100,000 $110,000Divisional ROI 18.0% 17.8%The ROI will fall in the short term if the new investment is undertaken. This is a problemwhich often arises with ROI, as noted i

7、n part (a) of this solution.(ii) Divisional residual incomeThe residual income will increase if the new investment is undertaken. The use of residualincome has highlighted the fact that the new project returns more than the cost of capital(16% compared with 15%).5. 材料题 What was the favourable materi

8、al usage variance?A $2,500B $4,000C $7,500D $10,000考点 考点：Chapter21Performancemeasurement解析 $27,000 units should use (x 2 kg) 54,000kgbut did use 53,000kg 1,000 kg (F)x standard cost per kg 2.5Material usage variance 2,500(F)6. 单选题 Which of the following statements correctly describes a rights issue?

9、A An offer to debenture holders to purchase shares in the companyB An offer to existing shareholders to purchase further shares in the companyC The allotment of additional shares to existing shareholders in proportion to their holdings考点 Chapter15Sharecapital解析 A rights issue is an offer to existing

10、 shareholders to buy further shares in the company. A bonus issue is the allotment of additional shares to shareholders in proportion to their holdings.7. 单选题 Why would a company want to encourage the use of non-financial performanceindicators?A To encourage short-termismB To look at the fuller pict

11、ure of the businessC To enable results to be easily manipulated to the benefit of the managerD To prevent goal congruence考点 Chapter16私营机构的表现评估解析 To look at the fuller picture of the business8. 单选题 The companys board, creditors and the Secretary of State may petition for the liquidation on theground

12、of insolvency.A The board of directorsB The members of the companyC The companys creditorsD The Secretary of State考点 Chapter21Insolvencyandadministration解析 The companys board, creditors and the Secretary of State may petition for the liquidation on theground of insolvency.9. 单选题 Which of the followi

13、ng best describes a controllable cost?A A cost which arises from a decision already taken, which cannot, in the short run, be changed.B A cost for which the behaviour pattern can be easily analysed to facilitate valid budgetary controlcomparisons.C A cost which can be influenced by its budget holder

14、.D A specific cost of an activity or business which would be avoided if the activity or business didnot exist.考点 Chapter4Costclassification解析 Controllable costs are items of expenditure which can be directly influenced by a given manager within a given time span.10. 单选题 Which one of the following wo

15、uld cause the supply curve for a good to shift to the right (outwards from the origin)?A A fall in the price of the goodB An increase in the demand for the goodC A fall in production costs of the goodD The imposition of a minimum price考点 Chapter4Microeconomicfactors解析 Rationale: The other options re

16、late to movements along the supply curve.11. 单选题 Obiter dicta form part of the ratio decidendi.A TrueB False考点 Chapter2Sourcesoflaw解析 False. Obiter dicta do not form part of the ratio decidendi.12. 填空题 If Alice promises Ben that (for a consideration provided by Ben) Alice will confer a benefit on Ch

17、arlotte, then (1)_ cannot at common law enforce Alices promise. This is the doctrine of (2) _考点 Chapter4FormationofcontractII解析 If Alice promises Ben that (for a consideration provided by Ben) Alice will confer a benefit on Charlotte, then Charlotte cannot at common law enforce Alices promise. This

18、is the doctrine of Privity of contract13. 单选题 Which of the following would be an effective technique for encouraging healthy team solidarity?A Discouraging competition with other groupsB Encouraging competition within the groupC Encouraging members to express disagreementsD Discouraging members from

19、 expressing disagreements考点 Chapter14Individuals,groupsandteams解析 Rationale： Competition with other groups enhances solidarity, and competition within a groupdestroys it, so options A and B are the opposite of solidarity-enhancing. Option D would lead to group think： inability to confront problems,

20、lack of criticism of poor decisions, false consensus. It may create high solidarity, but not healthy solidarity.14. 单选题 What is a competence framework mainly used for?A To identify present level of competenceB To identify training needsC To evaluate training success or failure考点 Chapter16Trainingand

21、development解析 Rationale： This can then be used to plan for the other options.15. 简答题 Explain two factors that should be considered when designing divisional performance measures.考点 Chapter21Performancemeasurement解析 Factors that should be considered when designing divisional performance measures. The

22、se include:Each measure should be simple to calculate and to understand so that managers can see the effect of the decisions that they make on the measurement of their divisions performance.Each measure should be fair to the manager of the division and only include items that are within their contro

23、l.16. 单选题 A government department generates information which should not be disclosed to anyonewho works outside of the department. There are many other government departmentsworking within the same building. Which of the following would NOT be an effective control procedure for the generationand di

24、stribution of the information within the government department? A If working from home, departmental employees must use a memory stick to transferdata, as laptop computers are not allowed to leave the department.B All departmental employees must enter non-disclosed and regularly updatedpasswords to

25、access their computers.C All authorised employees must swipe an officially issued, personal identity card at theentrance to the department before they can gain access.D All hard copies of confidential information must be shredded at the end of each dayor locked overnight in a safe if needed again.考点

26、 Chapter15管理信息和管理报告的来源解析 A memory stick is much more likely to get mislaid and compromise security than apassword protected laptop. It is likely that memory sticks could get lost or thatinformation is left on home computers.In the context of the scenario all the other options are good practice.17. 单

27、选题 Which of the following writers put forward specific differences between the role of the manager and the role of the leader?A BennisB HeifetzC FielderD Blake and Mouton考点 Chapter11Leadingandmanagingpeople解析 Rationale: Heifetz wrote on dispersed leadership, Fielder carried out research on the notio

28、n of leadership and Blake and Mouton published the managerial grid 18. 单选题 At the Soli-Darretty Bros factory, a project team has been put together by management. The team are engaged in debating how they are going to approach the task, and who is going to do what. Some of their first ideas have not

29、worked out but they are starting to put forward some really innovative ideas: they get quite excited in brainstorming sessions, and are uninhibited in putting forward their views and suggestions. Factions are emerging, not only around different ideas, but around two dominating individuals who always

30、 seem to disagree.At what stage of Tuckmans group development model is this team? A FormingB StormingC Norming考点 Chapter14Individuals,groupsandteams解析 Rationale: This is typical of storming behaviour. Forming would be more tentative: just getting toknow one another. Norming would be further along in

31、 the process of settling into shared values and behaviours.Pitfalls: Dont assume that storming is all about conflict! If you did this, you might have mistaken this description for norming, say.Ways in: Underline some key wordsin the micro-scenario: debating, factions, disagree .19. 单选题 Which of the

32、following statements in relation to liquidated damages is correct?A Liquidated damage clauses are void and unenforceable in contract lawB Liquidated damage clauses must be highlighted in the contractC The purpose of liquidated damage clauses is to deter potential breaches of contractD Liquidated dam

33、ages are only payable where a condition of a contract is breached考点 Chapter6Breachofcontractandremedies解析 Liquidated damage clauses are onerous terms that must be highlighted in the contract. They are validand enforceable. Their purpose is to compensate the innocent party for losses incurred, not to

34、 deterbreaches of contract. They are payable where conditions, warranties and innominate terms arebreached.20. 单选题 Evergreen Co owns 35% of the ordinary shares of Deciduous. What is the correct accounting treatment of the revenues and costs of Deciduous for reporting period in the consolidated state

35、ment of profit or loss of the Evergreen group? A The revenues and costs of Deciduous are added to the revenues and costs of Evergreen on a line by line basis. B 35% of the profit after tax of Deciduous should be added to Evergreens consolidated profit before tax. C 5% of the revenues and costs of De

36、ciduous are added to the revenues and costs of Evergreen on a line by line basis. D The revenues and costs of Deciduous are added to the revenues and costs of Evergreen Co on a line by line basis, then 65% of the profit after tax is deducted so that only Evergreen Cos share remains in the consolidat

37、ed financial statements.考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 Deciduous is an associate of Evergreen. Under equity accounting, the Evergreen groups share of the profit after tax ofDeciduous is added to the group profit before tax.21. 材料题 Using the following information, calcula

38、te the variable overhead rate and efficiency variances, and state if they are favourable or adverse. Actual production was 1,500 units which were completed in 3,620 hours at a variable overhead cost of $11,000. The budget was that each pie would take 2.5 hours to make and the variable overhead absor

39、ption rate would be $3 per hour. 考点 考点：Chapter20Standardcosting解析 Ah x Ar = 3,620 x 3.04=11,000Rate = 140AAh x Sr = 3,620 x 3=10,860Usage = 390FSh x Sr = 1,500 x 2.5 x 3=11,25022. 单选题 Which one of the following statements about traditional (unlimited) partnerships is incorrect?A In England a partner

40、ship has no existence distinct from the partners.B A partnership must have a written partnership agreement.C A partnership is subject to the Partnership Act.D Each partner is an agent of the firm.考点 Chapter11Partnerships解析 A written agreement is not needed.23. 单选题 You have been asked to prepare mana

41、gement accounts while a colleague is on holiday. Your supervisor tells you that the accounts should be printed out and left on each managers desk. You query whether the accounts should be put in an envelope marked confidential but you are told not to bother in order to save costs. What problem does

42、this cause you? A ConfidentialityB Unprofessional behaviourC ObjectivityD Integrity考点 Chapter19Ethicalconsiderations解析 Rationale： The issue for you is confidentiality, as the accounts are likely to contain sensitiveinformation and should definitely not be left lying around. You may have wondered abo

43、ut unprofessional behaviour but this would apply to your supervisor rather than you. 24. 材料题 State which option would be selected using The maximin decision rule 考点 考点：Chapter7Riskanduncertainty解析 The worst possible outcomes are as follows.A (circumstance II): 10B (circumstance III): 0C (circumstanc

44、e II): 5The best of these figures is 0 (neither a profit nor a loss), so action B would be chosen using themaximin criterion.25. 单选题 A company calculates the prices of jobs by adding overheads to the prime cost and adding 30% to total costs as a mark up. Job number Y256 was sold for $1,690 and incur

45、red overheads of $694. What was the prime cost of the job?A $489B $606C $996D $1,300考点 Chapter10Job,batchandservicecosting解析 $Selling price of job 1,690Less profit margin (30/130) 390Total cost of job 1,300Less overhead 694Prime cost 60626. 单选题 Which of the following describes the standard of proof

46、in a civil law case?A Beyond reasonable doubtB Balance of probabilityC Beyond all probability考点 Chapter1Lawandthelegalsystem解析 In a civil law hearing, the claimant must prove their case on the balance of probabilities. Beyond reasonable doubt is the standard of proof in a criminal law hearing.27. 材料

47、题 Calculate the overhead cost of centre hire which would be allocated to an auditing course underactivity based costing to the nearest dollar.考点 考点：Chapter2aActivitybasedcosting解析 Overhead cost of centre hire per auditing course using activity based costingNumber of days per auditing course = 2Centr

48、e hire cost per auditing course = 2 $328.95 = $657.9028. 材料题 What was the actual usage of direct material during February?A 800 kgB 1,000 kgC 1,200 kgD None of these考点 考点：Chapter22Applicationofperformancemeasurement解析 Since there was no change in inventories, the usage variance can be used to calcul

49、ate the material usage.Saving in material used compared with standard=$400(F) /$2 per kg=200 kgStandard material usage for actual production (200 units x 5kg) 1,000kgUsage variance in kg 200kg(F)Actual usage of material 800kg29. 单选题 Which of the following is the best measure of quality to be include

50、d within a buildingblock model in a rapidly growing clothing business?A Number of returns in the monthB Number of faulty goods returned as a percentage of number of orders received in themonthC Average customer satisfaction rating where customers were asked a range ofquestions including quality, del

51、ivery and customer serviceD Number of faulty goods returned as a percentage of deliveries made in the month考点 Chapter16私营机构的表现评估解析 Number of returns in the month is an absolute measure and not appropriate to measurequality. Number of faulty goods returned as a percentage of number of orders received

52、in the month is not a bad measure, but orders may not have been delivered; Averagecustomer satisfaction rating where customers were asked a range of questions includingquality, delivery and customer service seems to lack focus as a measure.30. 单选题 All the following, with one exception, are clear ben

53、efits of training and development for an organisation. Which is the exception? A Increased organisational flexibilityB Less need for detailed supervisionC Enhanced employability of staff membersD Improved succession planning考点 Chapter16Traininganddevelopment解析 Rationale: Employability refers to an i

54、ndividuals having a portfolio of skills and experience that are valuable in the labourmarket, thus enhancing his or her mobility (and ability to get a job outside the present employer). This is a double-edgedsword for the organisation: it is socially responsible and fosters employee satisfaction but

55、 may also cause a skill drain to other organisations. You should be able to see how training contributes to the other options, and why they are benefits for the organisation.Pitfalls: Look out for qualifier keywords like for an organisation (that is, not for the individual). Think carefully through

56、which is the exception? questions, too. Logically, an option may be an exception for more than one reason: in thiscase, because it isnt a benefit (but a drawback) or because it isnt a benefit to the organisation (but a benefit to the individual). In a well designed question, you should get the same answer either way! 31. 简答题 A pie chart is being produced to represent the sales from different regional offices of a business: $000 North 125 North West 180 East 241 South