2022年ACCA英国注册会计师考前难点冲刺押题卷带答案89

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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. 材料题 材料全屏 A company manufactures Chemical X, in a single process. At the start of the month there was no work-inprogress. During the month 300 litres of raw material were input into the process at a total cost of $6,000. Conversion costs during the month amounted to $4,

2、500. At the end of the month 250 litres of Chemical X were transferred to finished goods inventory. The remaining work-in-progress was 100% complete with respect to materials and 50% complete with respect to conversion costs. There were no losses in the process and there is no scrap value available

3、during months when losses occur.58 【单项选择题】 What are the equivalent units for closing work-in-progress at the end of the month? A Material Conversion costs 25 litres 25 litres B Material Conversion costs 25 litres50 litres C Material Conversion costs 50litres 25 litres D MaterialConversion costs 50li

4、tres50 litres 考点 考点：Chapter11Processcosting解析 Work in progress=800 litres input - 250 litres to finished goods =50 litresEquivalent litres for each cost element are as follows. Material Conversion costs % Equiv. litres % Equiv. litres50 litres in progress 100 5050 252. 单选题 A new product is being dev

5、eloped. The development will take one year and the product is expected to have a life cycle of two years before it is replaced.Which of the following statements are true of life cycle costing?Statement 1 It is useful for assessing whether new products have been successful.Statement 2 The individual

6、profitability for products is less accurate.A Both statements are trueB Both statements are falseC Statement 1 is true and statement 2 is falseD Statement 2 is true and statement 1 is false考点 Chapter13Alternativecostingprinciples解析 Statement 1 is true. More accurate feedback can be obtained since th

7、e costs of research and development are also taken into account. Statement 2 is false. Individual profitability for products is more accurate.3. 单选题 Trainee Sara is unhappy in her current training programme, because it is too hands on： she is required to attempt techniques before she has had a chanc

8、e to study the underlying principles first. She spends the evenings trying to read ahead in the course textbook.Which of Honey and Mumfords learning styles is probably Saras preferred style? A ReflectorB PragmatistC Theorist考点 Chapter16Traininganddevelopment解析 Rationale: The Theorist seeks to unders

9、tand basic principles and to take an intellectual, handsoff approach prior to trying things. Pragmatists are the opposite. You may have hesitated over option A, but Reflectors learn by thinking things through, rather than necessarily by applying theoretical concepts.Pitfalls: This is an area ripe fo

10、r exam questions, because of the clarity of the style classifications. Make sure you can identify the label to go with a description and vice versa.Ways in: You could probably rule out Pragmatist quite quickly, because of Saras dislike of hands on methods. 4. 单选题 A manufacturing company uses 25,000

11、components at an even rate during a year. Each order placed with the supplier of the components is for 2,000 components, which is the economic order quantity. The company holds a buffer inventory of 500 components. The annual cost of holding one component in inventory is $2.What is the total annual

12、cost of holding inventory of the component?A $2,000B $2,500C $3,000D $4,000考点 Chapter6Accountingformaterials解析 Annual holding cost = Buffer inventory + (EOQ /2) x Annual holding cost per component =500 + (2000 +2) x 2= 3,0005. 单选题 An employee is not entitled to redundancy pay if they resign voluntar

13、ily before being made redundant evenif they were aware of the possibility of redundancy.A TrueB False考点 Chapter9Dismissalandredundancy解析 True, as they are not being made redundant.6. 单选题 All the following, with one exception, are clear benefits of training and development for an organisation. Which

14、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 individuals having a portfolio of skills and experience that a

15、re 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 may also cause a skill drain to other organisations. You sho

16、uld 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 which is the exception? questions, too. Logically, an option

17、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! 7. 单选题 A financial consultancy firm has a

18、job vacancy for a junior office assistant at one of its offices. Which of the following would be the most suitable external medium for the job advertisement? A Accountancy journalB National newspapersC Local newspapers考点 Chapter12Recruitmentandselection解析 Rationale: A professional journal would not

19、be read by the target audience. National newspapers will be too expensive, given that most of the audience will not be the firms target group: low level positions are more likely to attract local applicants.Pitfalls: If asked about choice of advertisement media, you need to think about cost and audi

20、ence targeting together.8. 单选题 A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firms accounts?A Selling expenseB Direct expenseC Production overheadD Administrative overhead考点 Chapter4Costclassifi

21、cation解析 The royalty cost can be traced in full to the product, ie it has been incurred as a direct consequence of making the product. It is therefore a direct expense. Options A, C and D are all overheads or indirect costs which cannot be traced directly and in full to the product.9. 单选题 Which one

22、of the following statements about the use of a continuous inventory system is INCORRECT?A In a retail organisation, a continuous inventory system can be used to keep track of the quantity of each stock item available in its distribution centres B Under continuous inventory, the cost of each receipt

23、of inventory and the cost of each issue from inventory is recorded individuallyC A continuous inventory system removes the need for periodic physical inventory counts.D Both the FIFO and average cost (AVCO) methods of pricing inventory may be used within acontinuous inventory system 考点 Chapter7Inven

24、tory解析 Continuous inventory reduces the need for physical inventory counts, but in practice periodiccounts are needed to ensure that the recorded quantities of inventory match the physical quantities that are held (and, for example, there have not been significant losses of inventory due to theft)10

25、. 材料题 材料全屏 Jinx Ltd was formed by two brothers, Son and Lon, who are the companys only shareholders and directors.The company was very successful and has made good profits in every year of trading. However, recently thetwo brothers have fallen out over some matters in their personal lives and they a

26、re no longer talking to eachother. This argument, and the resulting lack of trust between Son and Lon, has made running the companyalmost impossible and business is suffering a consequence. Son would like to have the company liquidated and is seeking advice. 28 【论述题】 State the party that instigates

27、a members voluntary liquidation and a creditors voluntary liquidation 考点 考点：Chapter21Insolvencyandadministration解析 A voluntary liquidation is instigated by a company resolution that states that the company cannot continue to trade. For the liquidation to be a members voluntary liquidation, the direc

28、tors must issue a statement of solvency. If they do not issue a statement of solvency then the liquidation is a creditors liquidation.A compulsory liquidation is one ordered by the court under s.122 Insolvency Act 1986 on one or more of seven specified grounds. One of these grounds is that it is jus

29、t and equitable to wind-up the company.11. 单选题 Which of the following is usually classed as a step cost?A Supervisors wagesB Raw materialsC RatesD Telephone考点 Chapter4Costclassification解析 Supervisors wages are usually classified as a step cost because a supervisor may be responsible for supervising

30、up to a specific number of workers. However, if output increases such that additional direct labour is required, then an extra supervisor will be required. Rates do step up in cost but that is in relation to time not output i.e. the rates may increase year on year.12. 材料题 State an alternative course

31、 of action that Lancashire Hair Brushes could take to force National Hair Brushes to change its name.考点 考点：Chapter14Constitutionofacompany解析 Lancashire Hair Brushes plc could object to the Company Names Adjudicator that the name National Hair Brushes is too like its own name and is causing confusion

32、. They would be appealing for the Adjudicator to exercise their power under the Companies Act to compel a change of name.13. 单选题 Which of the following is the final appeal court for human rights issues for persons living in the UK?A Supreme CourtB European Court of Human RightsC European Court of Ju

33、stice考点 Chapter2Sourcesoflaw解析 The European Court of Human Rights is the final appeal court for human rights issues in the UK.14. 单选题 Micro Co acquired 90% of the $100,000 ordinary share capital of Minnie Co for $300,000 on 1 January 20X9 when the retained earnings of Minnie Co were $156,000. At the

34、 date of acquisition the fair value of plant held by Minnie Co was $20,000 higher than its carrying amount. The fair value of the non-controlling interest at the date of acquisition was $75,000. What is the goodwill arising on the acquisition of Minnie Co? A $119,000B $99,000C $139,000D $24,000考点 Ch

35、apter23Introductiontoconsolidatedfinancialstatements解析 $Fair value of consideration Plus fair value of NCI at acquisition 300,000Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed:75,000Share capital156,000Retained earnings at acquisition 100,000 Fair value

36、adjustment at acquisition 20,000 Goodwill 276,000 99,00015. 材料题 材料全屏 A company produces a certain food item in a manufacturing process. On 1 November, there was no opening inventory of work in process. During November, 500 units of material were input to the process, with a cost of $9,000. Direct la

37、bour costs in November were $3,840. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 November consisted of 100 units which were 100% complete as to materials and 80% complete as to labour and overhead. There was no loss in process.60 【单项选择题】 What is

38、 the full production cost of completed units during November? A $10,400B $16,416C $16,800D $20,520考点 考点：Chapter11Processcosting解析 Step 1. Determine output and lossesEquivalent unitsInput Output Total Materials Labour and overheadUnits Units Units % Units % Finished units (balance) 400 400 100 400 10

39、0500 Closing inventory 100 100100 80 80500 500 500 480Step 2. Calculate the cost per equivalent unit Equivalent production Cost perInput Costin units unit $Materials 9,000 500 18Labour and overhead 11,520 480 24 42Step 3. Calculate total cost of output16. 单选题 In preparing a companys bank reconciliat

40、ion statement at March 20X3, the following items are causing the difference between the cash book balance and the bank statement balance：1 Bank charges $3802 Error by bank $1,000 (cheque incorrectly debited to the account)3 Lodgements not credited $4,5804 Unpresented cheques $1,4755 Direct debit $35

41、06 Cheque paid in by the company and dishonoured $400Which of these items will require an entry in the cash book? A 2, 4 and6B 1, 5 and6C 3 and 4D 3 and 5考点 Chapter15Bankreconciliations解析 Bank charges, direct debits and dishonoured cheques will all be written into the cash book.17. 论述题 One of the ob

42、jectives of a local government body could be to provide adequate street lighting throughoutthe area. (a) How could the adequacy of street lighting be measured? (b) Assume that other objectives are to improve road safety in the area and to reduce crime. Howmuch does adequate street lighting contribut

43、e to each of these aims? (c) What is an excessive amount of money to pay for adequately lit streets, improved road safety andreduced crime? How much is too little? 考点 Chapter18Furtheraspectsofperformancemanagement解析 Mull over these questions and discuss them in class or with colleagues if possible.

44、It is possible tosuggest answers, perhaps even in quantitative terms, but the point is that there are no easy answers, andno right or wrong answers.18. 单选题 What is an inferior good?A A good of such poor quality that demand for it is very weakB A good for which the cross elasticity of demand with a s

45、ubstitute product is greater than 1C A good for which demand will fall as household income rises考点 Chapter4Microeconomicfactors解析 Rationale: The term inferior good is a technical term in economics. An example of such a goodmight be small starterhomes.19. 单选题 Which of the following is the best measur

46、e of quality to be included 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 ofquesti

47、ons including quality, delivery 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

48、 number of orders receivedin 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.20. 单选题 Which of the following is

49、least relevant to the simple economic order quantity model for inventory?A Safety inventoryB Annual demandC Holding costsD Ordering costs考点 Chapter6Accountingformaterials解析 The EOQ calculation does not include safety inventory.21. 材料题 Explain whether an administration order would be granted for Lazy

50、 Days Ltd考点 考点：Chapter21Insolvencyandadministration解析 The problem with Lazy Days Ltds case is whether or not the purpose of administration will be achieved. Thecompany is currently running at a 7,000 loss per month and this must be solvable for the administrationorder to be granted. If the company c

51、an argue that it has a good chance of increasing trip sales from 50% tonearer 80% to 90% and that these extra sales will make up the shortfall in revenue then it would have a goodchance of obtaining the order.22. 单选题 A companys policy is to charge depreciation on plant and machinery at 20% per year

52、on cost, with proportional depreciation for items purchased or sold during a year. The companys plant and machinery at cost account for the year ended 30 September 20X3 is shown below.PLANT AND MACHINERY - COST 20X2 $ 20X3 $ 1 Oct 20X3 Balance 200,000 30 Jun Transfer disposal account30Sep Balance 40

53、,000 210,000 1 AprCash-purchase of plant 50,000 250,000250,000 What should be the depreciation charge for plant and machinery (excluding any profit or loss on the disposal) for the year ended 30 September 20X3? A $43,000B $51,000C $42,000D $45,000考点 Chapter8Tangiblenon-currentassets解析 Plant held all

54、 year (200,000 - 40,000) x 20%Disposal 40,000 x 20% x 9/12Additions 50,000 x 20% x 6/1223. 单选题 Which TWO of the following are examples of valid offers? (1) A person verbally stating to another person that they would like to sell their computer to them for500 today (2) A newspaper advert that states a shop is selling shoes for 20 (3) A person handing their shopping to a supermarket checkout operator (4) A b