2022年ACCA英国注册会计师考前难点冲刺押题卷带答案126

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1、2022年ACCA英国注册会计师考前难点冲刺押题卷带答案1. 单选题 Which of the following would be classed as a selection rather than a recruitment activity?A Job descriptionB Designing application formsC Screening application forms考点 Chapter12Recruitmentandselection解析 Rationale: Screening means sorting through application forms r

2、eceived, in order to separate out candidates which are clearly ineligible for the vacancy, immediately worth short-listing and so on. It is selection because it is part of the process of easuring candidates against requirements, and selecting those who are most suitable. Recruitment is the process o

3、f defining requirements and reaching potential applicants. 2. 单选题 Which of the following statements regarding sole traders is correct?A The business is legally distinct from the ownerB All of a sole traders profits accrue to the ownerC Sole traders do not need to register for VAT考点 Chapter12Corporat

4、ionsandlegalpersonality解析 All profits of a sole trader accrue to the owner. The business is not legally distinct from the ownerand sole traders may need to register for VAT.3. 单选题 A sales team is assessed according to the number of sales calls made, number of leads generated, and number and value of

5、 sales made.Which appraisal technique is described in this example?A Behavioural incidentB Rating scaleC Guided assessmentD Results-oriented考点 Chapter17Performanceappraisal解析 Rationale: This involves setting specific targets and standards of performance, and measuringperformance against them.Behavio

6、ural incident focuses on job behaviours； rating scales are the same as grading； and guided assessment is narrative comment on defined characteristics. 4. 单选题 Which of the following is not an element of fiscal policy?A Government spendingB Government borrowingC TaxationD Exchange rates考点 Chapter3Them

7、acroeconomicenvironment解析 Rationale: Exchange rates are a target of monetary policy: government policy on the money supply, the monetary systeminterest rates, exchange rates and the availability of credit. Fiscal policy is government policy on the three other options.Pitfalls: This whole syllabus ar

8、ea is full of fine distinctions in terminology, which lend themselves to testing in a MultipleChice and Objective Testing format.Ways in: If you knew that there was a distinction between fiscal and monetary policy, you m ight have identified exchangerates as the only monetary issue.5. 单选题 Research h

9、as indicated that workers in country A display characteristics such as toughness and the desire for material wealth and possessions, while workers in country B value personal relationships, belonging and the quality of life. According to Hofstedes theory, these distinctions relate to which of the fo

10、llowing cultural dimensions? A Power - distanceB Masculinity - femininityC Individualism - collectivismD Uncertainty avoidance考点 Chapter6Organisationalcultureandcommittees解析 Examiners comments: The examiner commented that only 27% of students chose the correct answer. Make sure that you learn the di

11、stinctions between the cultural dimensions. 6. 单选题 Product GX consists of a mix of three materials, J, K and L. The standard material cost of aunit of GX is as follows: $ Material J 5 kg at $4 per kg 20 Material K 2 kg at $12 per kg 24 Material L 3 kg at $8 per kg 24 During March, 3,000 units of GX

12、were produced, and actual usage was: Material J 13,200 kg Material K 6,500 kg Material L 9,300 kg What was the materials yield variance for March? A $6,800 favourableB $6,800 adverseC $1,000 favourableD $1,000 adverse考点 Chapter11Varianceanalysis解析 3,000 units should use 10 kg each (3,000 10) = 30,00

13、0 kg 3,000 units did use = 29,000 kgDifference = 1,000 kg favourableValued at $6.80 per kg ($68/10 kg)Variance = $6,800 favourable7. 单选题 What is the most important attribute of a group, which distinguishes it from a random crowd of people?A PurposeB ConformityC Identity考点 Chapter14Individuals,groups

14、andteams解析 Rationale： The definition of a group is, basically, any collection of people who perceivethemselves to be a group (Handy). Identity means that there are acknowledged boundaries to a group, which define who is in and who is out, us and them. Groups may have a defined purpose, but not alway

15、s. Conformity can be an attribute of groups or crowds.Pitfalls: Note that this wasnt a question about the difference between a group and a team -although this too would make a good exam question.8. 单选题 A company uses a standard absorption costing system. Last month budgeted production was 8,000 unit

16、s 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 was the total adverse fixed production overhead variance for last month?A $7,500B $16,000C $17,000D $24.500考点 Chapter22

17、Applicationofperformancemeasurement解析 $8,500 units should have cost (x $15) 127,500but did cost (8,500 x $17)144,500 17,000(A)9. 材料题 材料全屏 Bench Co has developed two new products, Product A and Product B. The first batch of 15 units ofProduct A will take 350 labour hours to produce. There will be an

18、80% learning curve that will continueuntil 390 units have been produced. Batches after this level will each take the same amount of time as the26th batch. The batch size will always be 15 units. For Product B, the company has estimated that a 75% learning curve will apply. The time to produce thefir

19、st unit was 1,600 hours. Note. The learning index for an 80% learning curve is 0.3219. The learning index for a 75% learningcurve is 0.415 Ignore the time value of money. 23 【论述题】 Calculate the cumulative average time per batch for the first 26 batches of Product A (give youranswer to two d.p). 考点 考

20、点：Chapter9Quantitativeanalysisinbudgeting解析 122.63 hoursCumulative average time per batch for the first 54 batches10. 单选题 Which of the following statements concerning promoters is correct?A A promoter may not make a profit as a result of their positionB An accountant who acts in a professional capac

21、ity in the formation of a company is a promoterC A promoter may not own shares in the company that they are formingD A promoter that acts as an agent for others must not put themselves into a position where theirown interests clash with that of the company they are forming考点 Chapter13Companyformatio

22、n解析 Where a promoter acts as an agent for others, they must not put themselves into a position where their own interests clash with those of the company. Accountants acting in a professional capacity are not promoters. A promoter may make a legitimate profit as a result of their position. There is n

23、othing to stop a promoter from owning shares in the company that they form.11. 简答题 Explain what is meant by a standard cost考点 Chapter20Standardcosting解析 A standard cost is the planned unit cost of the products, components or services produced in a period.12. 单选题 Wanda Co allows customers to return f

24、aulty goods within 14 days of purchase. At 30 November 20X5 a provision of $6,548 was made for sales returns. At 30 November 20X6, the provision was re-calculated and should now be $7,634 What should be reported in Wanda Cos statement of profit or loss for the year to 31 October 20X6 in respect of t

25、he provision? A A charge of $7,634B A credit of $7,634C A charge of $1,086D A credit of $1,086考点 Chapter11Provisionsandcontingencies解析 The provision should be increased by $1,086, the double entry is therefore Dr Expenses, CrProvision.13. 单选题 Which of the following are primary data? (i) Information

26、on timesheets used for making up wages (ii) Information from a government publication concerning forecast inflation rates used for budgeting (iii) Information from a trade publication used to choose a supplier of raw materials A (i) and (ii)B (i) and (iii)C (i) onlyD (i), (ii) and (iii)考点 Chapter2So

27、urcesofdata解析 ：Primary data is data which is used solely for the purpose for which it was collected.14. 材料题 材料全屏 Ian is an accountant, and one of his clients is Jet, who runs an illegal operation as well as some otherlegitimate businesses. Jet approached Ian for advice as to how he should deal with

28、the gains he makes fromthe illegal operation. Ian suggested that, rather than try to use his existing legitimate businesses to disguisethe source of the money, Jet should use his legally made money to buy the local football club, Kickers, withthe intention of passing his gains from the illegal opera

29、tion through the clubs accounts. Jet accepted the proposal and appointed Ian as Kickers finance director and together they passed the illegalmoney through the football club. 33 【论述题】 State the offence of money laundering 考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Money laundering is the term gi

30、ven to attempts to make the proceeds of crime appear respectable. It coversany activity by which the apparent source and ownership of money representing the proceeds of crime arechanged so that the money appears to have been obtained legitimately.15. 材料题 State what Lancashire Hair Brushes would need

31、 to prove in order to establish that it is a victim ofpassing-off.考点 考点：Chapter14Constitutionofacompany解析 In order to be successful, Lancashire Hair Brushes plc will need to satisfy the court that confusion has arisen because of National Hair Brushes use of its registered name and it lays claim to s

32、omething exclusive and distinctive and not something in general use.16. 材料题 The statement of financial position as at 31 October 20X6考点 考点：Chapter20Preparationoffinancialstatementsforcompanies解析 TONSONSTATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 20X6 $000 $000 $000 Cost/ valuation Accumulated de

33、pn.Land 740 - 740Buildings 1,800 - 1,800Motor vehicles (W3) 240 112 128Furniture and equipment (W3) 1,200 660 540 3,980 772 3,208Current assetsInventory (W1) 250Receivables 900Less allowance (45) 855Prepayments (marketing expenses) 5Cash in hand 15 1,125 4,333Equity and liabilitiesEquity $1 Ordinary

34、 shares (W4) 1,980 Share premium account (W4) 20 Revaluation surplus (W3) 735 Retained earnings (315 + 239) 554 3,289Non-current liabilities 7% loan note 470 $000 $000 $000Current liabilities Trade payables 290 Accruals (wages) 40 Tax 150 Bank overdraft 94 574 4,33317. 单选题 A share premium account ca

35、n be used for bonus issues of shares or issue costs for new share issues.A TrueB False考点 Chapter15Sharecapital解析 True. Both are acceptable uses for the share premium account.18. 单选题 A promoter sent the documents needed to register a company to the Registrar of Companies on 1/1/X1. TheRegistrar recei

36、ved the documents on 4/1/X1. The certificate of incorporation is dated 6/1/X1 and it isreceived by the promoter on 8/1/X1. On which date was the company incorporated? A 1/1/X1B 4/1/X1C 6/1/X1D 8/1/X1考点 Chapter13Companyformation解析 The date on the certificate of incorporation is conclusive proof of th

37、e date of incorporation.19. 材料题 Are the following statements about investment appraisal true or false? Statement one: If the cost of capital increased to 10%, the net present value of purchasing the new machine would decrease. Statement two: The payback method of investment appraisal is a useful met

38、hod to consider time risk. A Statement 1 Statement True False B Statement 1 Statement True True C Statement 1 Statement False False D Statement 1 Statement False True 考点 考点：Chapter15Budgeting解析 Statement 1 StatementTrue True20. 单选题 B acquired a lorry on 1 May 20X0 at a cost of $30,000. The lorry has

39、 an estimated useful life of four years, and an estimated resale value at the end of that time of $6,000. B charges depreciation on the straight line basis, with a proportionate charge in the period of acquisition. What will the depreciation charge for the lorry be in Bs accounting period to 30 Sept

40、ember 20X0? A $3,000B $2,500C $2,000D $5,000考点 Chapter8Tangiblenon-currentassets解析 $30,000-$6,000 4years_X_5months 12 months =$2,50021. 单选题 Y plc is a growing organisation which has recently diversified into a number of significant new product markets. It has also recently acquired another company i

41、n one of its overseas markets.What would be the most appropriate form of organisation for Y plc? A Geographical departmentationB DivisionalisationC Functional departmentation考点 Chapter5Businessorganisation,structureandstrategy解析 Rationale： While there may be elements of functional and geographical o

42、rganisation, Y pics situation suits divisionalisation： more or less autonomous product and regional businesses, with co-ordination from head office. Diversification and acquisition are good pointers to divisionalisation.Pitfalls： Dont get sidetracked by the link between overseas markets and geograph

43、ical.22. 单选题 Which of the following parties does a company auditor owe their duty of care to in respect of their auditreport?A The members personallyB The directorsC The creditorsD The company as a whole考点 Chapter8Contractofemployment解析 Every employee is entitled to a minimum of 28 days holiday leav

44、e.23. 单选题 The following price and demand combinations have been given: P1 = 400, Q1 = 5,000 P2 = 380, Q2 = 5,500 The variable cost is a constant $80 per unit and fixed costs are $600,000 pa. What is the demand function? A P = 200 0.04QB P = 600 0.04QC P = 600 + 0.04QD P = 200 20Q考点 Chapter5Pricingde

45、cisions解析 The demand formula is P = a + bQ, with b = change of price/change of demand quantity b = 20/500 = 0.04By substitution:400 = a 0.04 (5,000)400 = a 200a = 600Hence: P = 600 0.04Q24. 单选题 Why would a company want to encourage the use of non-financial performanceindicators?A To encourage short-

46、termismB To look at the fuller picture 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 business25. 单选题 The first stage in the recruitment process is:A To write a job desc

47、riptionB To write a person specificationC To identify a vacancyD To liaise with recruitment consultants考点 Chapter12Recruitmentandselection解析 Rationale: This should have been fairly straightforward. It would be quite difficult to write a jobdescription or a personspecification if a vacancy had not fi

48、rst been identified.26. 单选题 In which of the following ways might financial returns be improved over the life cycle of a product? 1. Maximising the time to market 2. Minimising the breakeven time 3. Maximising the length of the life cycle A (1) and (2) onlyB (1) and (3) onlyC (2) onlyD (2) and (3) on

49、ly考点 Chapter2aActivitybasedcosting解析 Environmental management accounting measures physical quantities as well as monetary amounts.27. 单选题 G manages a junior employee who has been performing very well in his job. G wishes to motivate him and has decided to offer him a greater level of responsibility within the business. What type of job redesign is G offering the junior employee? A Job enlargementB Job rotationC Job enrichment