2022-2023年ACCA英国注册会计师试题库含答案（300题）第291期

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1、2022-2023年ACCA英国注册会计师试题库含答案（300题）1. 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 South691 South East 147 Total 1,384 What would be the angle of the East divisions section on the pie chart (to the neares

2、twhole degree)? O 考点 Chapter3Presentinginformation解析 241/1,384 x 360 = 62.69。= 632. 单选题 In what stage of the product life cycle are initial costs of the investment in the product typically recovered?A IntroductionB DeclineC GrowthD Maturity考点 Chapter13Alternativecostingprinciples解析 Growth. During th

3、e growth phase the product begins to make a profit. This is due to economies of scale being received as increased demand for the product occurs.3. 不定项选择题 When gathering information on a potential client you can use both internal sources of information and external sources of information.Which TWO of

4、 the following would be classified as internally generated information?A Supplier referencesB Credit reference agency reportsC Sales informationD Ratio calculations考点 Chapter2Sourcesofdata解析 Sales information Ratio calculations4. 单选题 Aluki fixes prices to make a standard gross profit percentage on s

5、ales of 20%. The following information for the year ended 31 January 20X3 is available to compute her sales total for the year. $ Inventory： 1 February 20X2 243,000 31 January 20X3 261,700 Purchases 595,400 Purchases returns 41,200 What is the sales figure for the year ended 31 January 20X3? A $669,

6、375B $702,600C $772,375D $741,480考点 Chapter17Incompleterecords解析 $669,375 $Cost of sales243,000Opening inventory 595,400Purchases Less (41,200)purchases returns 797,200Less: closing inventory (261,700) 535,500 : Sales = 535,500 x 100/80 = $669,375 5. 单选题 Which of the following statements about the i

7、nformal organisation is not true?A The influence of the informal organisation was highlighted by the Hawthorne Studies, in the way group norms and dynamics affected productivity.B Informal organisation can pose a threat to employee health and safety.C Informal organisation can stimulate innovation.D

8、 Managers in positions of authority generally cannot be part of the informal organisation考点 Chapter5Businessorganisation,structureandstrategy解析 Rationale： Option A is a fact. Option B is true, because of informal short cuts which are often developed and shared, by-passing health and safety rules and

9、 procedures. Option C is true, because the grapevine encourages knowledge sharing and multi-directional communication. Option D is not true： managers can feed information into the grapevine and be part of their own informal networks6. 单选题 Which of the following is the most reliable source of informa

10、tion on a countrys inflationrate?A Spending on groceries by a family from one point of time to the nextB Journalist reports concerning the difficulties local families are having making endsmeetC Average house prices measured across the country from one point of time to thenextD The government figure

11、s for RPI or CPI考点 Chapter15管理信息和管理报告的来源解析 The government figures for RPI or CPI7. 单选题 Jas has been continuously employed for six years. Which of the following states the minimum period of notice she is entitled to? A One monthB Six weeksC Three months考点 Chapter9Dismissalandredundancy解析 Employees wi

12、th six years service are entitled to one weeks notice per year of employment.8. 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 Chapter12Recruitm

13、entandselection解析 Rationale： Attributes are simply characteristics1 of any kind. Skills are learned behaviours, ratherthan capacities.9. 单选题 For an order for specific performance to be made, which TWO of the following criteria must be met? (1) Damages must be inadequate compensation (2) Consideratio

14、n must have passed between the parties (3) The parties must both agree to the award (4) The contract must require performance over a long period of time A 1 and 2B 1 and 3C 2 and 3D 2 and 4考点 Chapter6Breachofcontractandremedies解析 For an order of specific performance to be made, damages must be an in

15、adequate remedy andconsideration must have passed. Both parties do not have to agree to the remedy and it will not beawarded when the contract requires performance over a long period of time.10. 单选题 Gusna Co purchased a building on 31 December 20X1 for $750,000. At the date of acquisition, the usefu

16、l life of the building was estimated to be 25 years and depreciation is calculated using the straight-line method. At 31 December 20X6, an independent valuer valued the building at $1,000,000 and the revaluation was recognised in the financial statements. Gusnas accounting policies state that excess

17、 depreciation arising on revaluation of non-current assets can be transferred from the revaluation surplus to retained earnings What is the journal entry to record the transfer of excess depreciation from the revaluation surplus to retained earnings? A Dr Revaluation surplus $20,000Cr Retained earni

18、ngs $20,000B Dr Revaluation surplus $12,500Cr Retained earnings $12,500C Dr Retained earnings $20,000Cr Revaluation surplus $20,000D Dr Revaluation surplus $12,500Cr Retained earnings $12,500考点 Chapter8Tangiblenon-currentassets解析 The excess deprecation is the new depreciation amount of $50,000 less

19、the old depreciationcharge of $30,000($750,000/25 years) which is $20,000. This amount should be debitedfrom the revaluation surplus and credited to retained earnings each year. Remember that both retained earnings and the revaluations surplus are credit balances in the trial balance 11. 单选题 Certain

20、 contracts may be made orally but are not enforceable unless they are evidenced in writing. Which of the following contracts must be evidenced in writing? A A lease for more than three yearsB A conveyanceC A contract of guaranteeD A promise not supported by consideration考点 Chapter4Formationofcontrac

21、tII解析 A contract of guarantee must be evidenced in writing. The other options are contracts that must bemade by deed.12. 填空题 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever

22、versionof the exam they are taking. The time for the first unit produced was 100 hours. The time for the second unit was90 hours. What is the learning rate? 考点 Chapter9Quantitativeanalysisinbudgeting解析 13. 单选题 A company receives rent for subletting part of its office block.Rent, receivable quarterly

23、 in advance, is received as follows: Date of receipt Period covered $1 October 20X1 3 months to31 December 20X1 7,500 30 December 20X13 months to 31 March 20X2 7,5004 April 20X2 3 months to30 June 20X2 9,0001 July 20X2 3 months to 30 September 20X2 9,0001 October 20X2 3 months to31 December 20X29,00

24、0 What figures, based on these receipts, should appear in the companys financial statements for the year ended 30 November 20X2? Statement of profit or loss Statement of financial position A $34,000 DebitRent in arrears (Dr) $3,000B $34,500 CreditRent received in advance (Cr) $6,000C $34,000 CreditR

25、ent received in advance (Cr) $3,000D $34,000 CreditRent in arrears (Dr) $3,000考点 Chapter10Accrualsandprepayments解析 Receipt $1 October 20X1 ($7,500 x 1/3) 2,50030 December 20X1 7,5004 April 20X2 1 July 20X2 9,0001 October 20X2 (9,000 x 2/3) 9,000Credit to statement of profit or loss 6.000(3,000 Credi

26、t rent in advance) 34,00014. 单选题 If a business operates a piecework system (where employees are paid for each unit they produce), it means that employees will be encouraged to ensure that the quality of their work is high. Is this statement TRUE or FALSE? A TrueB False考点 Chapter15Motivatingindividua

27、lsandgroups解析 Piecework means that employees are paid for each unit they produce. The pay system will therefore tend to encourage staffto produce units as quickly as possible - potentially leading to poor quality.LEARNING AND TRAINING AT WORK15. 单选题 A partners actual authority to bind the partnershi

28、p in a contract is determined by which of the following?A The perception third parties have of the purpose of the partnershipB What is agreed between the partnersC The actual purpose of the partnership考点 Chapter11Partnerships解析 Partnership authority is based on agency law. Actual authority is determ

29、ined by what the partnersagree.16. 单选题 Which of the following best describes a basic standard within the context of budgeting?A A standard which is kept unchanged over a period of timeB A standard which is based on current price levelsC A standard set at an ideal level, which makes no allowance for

30、normal losses, wasteand machine downtimeD A standard which assumes an efficient level of operation, but which includesallowances for factors such as normal loss, waste and machine downtime考点 Chapter10Budgetingandstandardcosting解析 Option B is a current standard, option C is an idea standard and optio

31、n D is an attainablestandard.17. 单选题 C/S ratio = P/V ratio 100A TrueB false考点 Chapter3Costvolumeprofit(CVP)analysis解析 False. The C/S ratio is another name for the P/V ratio.18. 单选题 Which TWO of the following are offences related to money laundering? (1) Failure to report (2) Placement (3) Integratio

32、n (4) Tipping off A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter22Fraudulentandcriminalbehaviour解析 The three offences related to money laundering are laundering, failure to report and tipping off.19. 单选题 What is the minimum percentage of the voting rights required by members to requisition a resolut

33、ion at anannual general meeting?A 5%B 10%C 15%考点 Chapter20Companymeetingsandresolutions解析 Members controlling 5% of the voting rights may requisition a resolution at an annual generalmeeting.20. 单选题 Which of the following may NOT be achieved by written resolution?A Removal of an auditorB Alteration

34、of the companys articlesC Variation of class rightsD Change to the companys name考点 Chapter20Companymeetingsandresolutions解析 Removal of an auditor (or a director) are the only items of business that may not be achieved by awritten resolution.21. 材料题 State three problems which may arise from the chang

35、e in capacity level.考点 考点：Chapter10Budgetingandstandardcosting解析 Three problems which may arise from the change in capacity level are as follows.(i) There is likely to be a requirement for additional cash for working capital, for exampleinventory levels and debtors will probably increase. This addit

36、ional cash may not beavailable.(ii) It will probably be necessary to recruit more direct labour. The activities involved inadvertising, interviewing and training may lead to increased costs.(iii) It may be necessary to reduce the selling price to sell the increased volume. This couldhave an adverse

37、effect on profits.22. 单选题 A company is calculating the relevant cost of the material to be used on a particularcontract. The contract requires 4,200 kgs of material H and this can be bought for $6.30 perkg. The company bought 10,000 kgs of material H some time ago when it paid $4.50 per kg.Currently

38、 3,700 kgs of this remains in inventory. The inventory of material H could be soldfor $3.20 per kg. The company has no other use for material H other than on this contract, but it couldmodify it at a cost of $3.70 per kg and use it as a substitute for material J. Material J isregularly used by the c

39、ompany and can be bought for $7.50 per kg. What is the relevant cost of the material for the contract? A $17,210B $19,800C $26,460D $30,900考点 Chapter6Short-termdecisions解析 3,700 kg $3.80 + 500 kg $6.30 = $17,21023. 单选题 Standard costing provides which of the following? (i) Targets and measures of per

40、formance (ii) Information for budgeting (iii) Simplification of inventory control systems (iv) Actual future costs A (i), (ii) and (iii) onlyB (ii), (iii) and (iv) onlyC (i), (iii) and (iv) onlyD (i), (ii) and (iv) only考点 Chapter20Standardcosting解析 Standard costing provides targets for achievement,

41、and yardsticks against which actual performance can be monitored (item (i). It also provides the unit cost information for evaluating the volume figures contained in a budget (item (ii). Inventory control systems are simplified with standard costing. Once the variances have been eliminated, all inve

42、ntory units are valued at standard price (item (ii).Item (iv) is incorrect because standard costs are an estimate of what will happen in the future, and a unit cost target that the organisation is aiming to achieve.24. 论述题 BL is planning to manufacture a new product, product A. Development tests sug

43、gest that 60% of thevariable manufacturing cost of product A will be affected by a learning and experience curve. This learningeffect will apply to each unit produced and continue at a constant rate of learning until cumulativeproduction reaches 4,000 units, when learning will stop. The unit variabl

44、e manufacturing cost of the firstunit is estimated to be $1,200 (of which 60% will be subject to the effect of learning), while the averageunit variable manufacturing cost of four units will be $405. Required Calculate the rate of learning that is expected to apply. 考点 Chapter9Quantitativeanalysisin

45、budgeting解析 25. 单选题 The holder of a floating charge may protect their priority by including in the terms of the charge a clause thatprevents the borrower from creating a fixed charge on the same asset. What is the name given to such a clause? A Injunction clauseB Positive pledge clauseC Negative ple

46、dge clauseD Equitable clause考点 Chapter16Loancapital解析 Negative pledge clauses are used by floating chargeholders to prevent subsequent fixed charges being secured on the same asset.26. 单选题 The following data relate to the overhead expenditure of a contract cleaners at two activity levels. Square met

47、res cleaned 13,500 15,950 Overheads $84,865 $97,850 What is the estimate of the overheads if 18,300 square metres are to be cleaned? A $96,990B $110,305C $112,267D $115,039考点 Chapter5Costbehaviour解析 Variable overhead=(97,850 - 84,865)/(15,950 -13,500) = 12,985/ 2,450 =$5.30 per square metreFixed ove

48、rhead = $84, 865 - ($5.30 x 13,500)=$84,865 - $71,550 = $13,315Overheads on 18,300 square metres = $13,315 + ($5.30 x 18,300)=$13,315 + $96,990 = $110, 30527. 单选题 In which of the following circumstances will an agents apparent authority arise?A When the principal tells the agent orally what the limi

49、t of their authority isB What a third party determines the agents authority is from what is usual in the circumstancesC When, without the principal being aware, an agent tells a third party what their authority isD Where a principal has represented a person to third parties as being their agent, des

50、pite not actuallyappointing the person as such考点 Chapter10Agencylaw解析 An agents apparent authority is determined by what the principal has represented to others. A principal telling the agent their authority is express authority. What a third party determines theauthority to be based on what is usua

51、l in the circumstances is implied usual authority.28. 单选题 A company purchased 6,850 kgs of material at a total cost of $21,920. The material price variance was $1,370 favourable. What was the standard price per kg?A $0.20B $3.00C $3.20D $3.40考点 Chapter22Applicationofperformancemeasurement解析 Total st

52、andard cost of material purchased - actual cost of material purchased = Price varianceTotal standard cost = $21,920 + $1,370= $23,290Standard price per kg = $23,290/6,850= $3.4029. 单选题 Which of the following statements about corporate social responsibility is true? (i) CSR guarantees increased profit levels