2022-2023年ACCA英国注册会计师试题库含答案（300题）第82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. 论述题 The costs of production runs consist of a mix of fixed and variable elements. The lowest number ofproduction runs during the year was 120 during February, the highest number 150 during October. If thetotal costs of production runs in February were $80,000 and

2、in October were $95,000, calculate the fixedand variable cost elements.考点 Chapter9Quantitativeanalysisinbudgeting解析 2. 材料题 材料全屏 A company makes a product in two processes. The following data is available for the latest period, for process 1. Opening work in progress of 200 units was valued as follow

3、s. Material $2,400 Labour $1,200 Overhead $400 No losses occur in the process. Units added and costs incurred during the period： Material $6,000(500 units) Labour $3,350 Overhead$1,490 Closing work in progress of 100 units had reached the followingdegrees of completion: Material 100% Labour 50% Over

4、head 30% The company uses the weighted average method of inventory valuation. 62 【单项选择题】 How many equivalent units are used when calculating the cost per unit in relation to overhead? A 500B 600C 630D 700考点 考点：Chapter11Processcosting解析 Work in progress： Materials 100 18 1,800Labour & overhead 80 24

5、1,920 3,720STATEMENT OF EQUIVALENT UNITS Equivalent units Total Units Materials Labour OverheadsOutput to process 2 600 600600 600Closing wIp 100 (100%) 100 (50%) 50 (30%) 30700 700 650 630*500 units input + opening WIP 200 units - closing WIP 100 units.3. 单选题 An accountant has inserted all the rele

6、vant figures into the trade payables account, but has not yet balanced off the account. TRADE PAYABLES ACCOUNT $ $Cash at bank 100,750 Balance b/d 250,225Purchases 325,010Assuming there are no other entries to be made, other than to balance off the account, what is the closing balance on the trade p

7、ayables account? A $474,485 DRB $575,235 DRC $474,485 CRD $575,235 CR考点 Chapter5Ledgeraccountsanddoubleentry解析 TRADE PAYABLES ACCOUNT $ $Cash at bank 100, 750 Balance b/d 250 225 Balance c/d 474 485Purchases 325,010 575,235 575,2354. 材料题 Wages are paid 75% in the month of production and 25% in the f

8、ollowing month.be included in the cash budget for May in respect of wages?A $222,600B $231,000C $233,800D $235,200考点 考点：Chapter16Thebudgetaryprocess解析 $75% x May wages cost = 75% x 8,400 x $7 x 4 hours176,40025% x April wages cost = 25% x 7,800 x $7 x 4 hours54,600Wage payments for May231,000If you

9、selected option A you calculated the payment the wrong way round as 25% of May wages cost and 75% of April wages cost. If you selected option C you calculated the payment as 75% to be paid in the month and 25% in advance for the following month. Option D is the labour cost for May, which makes no al

10、lowance for the timing of cash payments.5. 单选题 According to Leavitt, which one of the following communication patterns is the fastest in terms of problem solving?A YB CircleC ChainD Wheel考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: The wheel was the fastest and the Y was the second

11、 fasted in Leavitts experiment.The chain was the slowest. The reason was the fact that messages came through and were distributed from a central source.6. 单选题 Annie is to set up a small hairdressing business at home. She anticipates working a 35-hour week and taking four weeks holiday per year. Her

12、expenses for materials and overheads are expected to be $3,000 per year, and she has set herself a target profit of $18,000 for the first year.Assuming that only 90% of her working time will be chargeable to clients, what price should she charge for a colour and cut which would take 3 hours?A $13.89

13、B $35.71C $37.50D $41.67考点 Chapter10Job,batchandservicecosting解析 Weeks during year =52-4=48Hours worked per year =48X35 hours =1,680 hoursHours chargeable to clients =1,680x90%=1,512Hourly charge rate =($3,000+$18,000)/1,512=$21,000/1,512=$13.89 per hourPrice for 3-hour colour and cut = $13.89x3=$41

14、.677. 单选题 Presumptions of statutory interpretation provide judges with rules to use when interpreting legislation. Which of the following statements in relation to the presumptions of statutory interpretation is correct? A A statute may not deprive a person of their propertyB A statute does not have

15、 retrospective effectC A statute binds the CrownD A statute has effect outside the UK考点 Chapter2Sourcesoflaw解析 A statute does not have retrospective effect. However, a person may be deprived of their property(but they must be compensated for this), the Crown is not bound by statute and statutes only

16、 haveeffect in the UK.8. 单选题 The first stage in the recruitment process is:A To write a job descriptionB 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 wou

17、ld be quite difficult to write a jobdescription or a personspecification if a vacancy had not first been identified.9. 简答题 What are the three tracks in the tracking system that allocates civil court cases?考点 Chapter1Lawandthelegalsystem解析 (1) small claims track (2) fast track (3) multi-track10. 简答题

18、Explain briefly the possible causes of (i)A favourable material usage variance (ii)A favourable labour rate variance (iii)An adverse sales volume contribution variance. 考点 Chapter20Standardcosting解析 (i)The material usage variance, being favourable, indicates that the amount of material used was less

19、 than expected for the actual output achieved. This could be caused by the purchase of higher quality materials, which resulted in less wastage than normal.(ii)The labour rate variance, being favourable, indicates that the hourly wage rate paid was lower than expected. This could be due to employing

20、 a lower grade employee than was anticipated in the budget.(iii)The sales volume contribution variance, being adverse, indicates that the number of units sold was less than budgeted. This may have been caused by an increased sales price which has reduced customer demand, or due to the actions of com

21、petitors.11. 论述题 Give five examples of a financial performance measure.考点 Chapter16私营机构的表现评估解析 Profit Share price Revenue Cash flow Costs12. 论述题 Choose the appropriate words from those highlighted. The materials yield variance is calculated on the difference between the standard/actual input forstan

22、dard/actual output, and the standard/actual total quantity input (in the standard/actual mix), valuedat standard/actual costs. 考点 Chapter11Varianceanalysis解析 The materials yield variance is calculated as the difference between the standard input for actual output,and the actual total quantity input

23、(in the standard mix), valued at standard costs.13. 单选题 Which of the following statements is/are true? (1) Enterprise Resource Planning (ERP) systems use complex computer systems, usuallycomprehensive databases, to provide plans for every aspect of the business. (2) Enterprise Resource Planning (ERP

24、) systems are accounting oriented information systemswhich aid in identifying and planning the enterprise wide resources needed to resource,make, account for and deliver customer orders. A 1 onlyB 2 onlyC Both 1 and 2D Neither 1 nor 2考点 Chapter14Performancemanagementinformationsystems解析 They are bot

25、h true.14. 单选题 The finance director of Paint Mixers Ltd has produced the table below showing the varianceresults for the first three months of the year: January February March Material price variance $3,000 A $2,000 A $1,000 A Material mix variance $2,000 A $750 A $100 F Material yield variance $4,0

26、00 A $2,000 A $50F Which of the following interpretations of the variances analysis exercise above is NOTcorrect? A The purchasing manager should be able to threaten to switch suppliers to get betterdeals and address the adverse material price varianceB The materials mix variance is entirely under t

27、he control of the production managerC The favourable yield variance in March could be the result of operational efficiencyD The responsibility for the initial poor performance must be borne by both thepurchasing manager and the production manager考点 Chapter13Performanceanalysisandbehaviouralaspects解析

28、 The production manager controls both the mix and the production process and mustalone bear responsibility for this initial poor performance.15. 单选题 Which of the following principles of classical management is challenged by matrix management?A Structuring the organisation on functional linesB Struct

29、uring the organisation on geographical linesC Unity of commandD Decentralisation of decision-making考点 Chapter5Businessorganisation,structureandstrategy解析 Rationale： Matrix organisation is based on dual command： the classical principle of unity of command is one person,one boss16. 单选题 Why would a com

30、pany want to encourage the use of non-financial performanceindicators?A To encourage short-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

31、 of the business17. 单选题 How much should be invested now (to the nearest $) to receive $24,000 per annum in perpetuity if the annual rate of interest is 5%?A $1,200B $478,800C $480,000D $481,200考点 Chapter19Methodsofprojectappraisal解析 The present value of a perpetuity is：PV=a/rwhere a = annuity = $24,

32、000 r = cost of capital as a proportion = 5% = 0.05PV =24,000/0.05=$480,00018. 单选题 The initial disposal of the proceeds of an illegal activity into apparently legitimate business activity is known as what?A PlacementB LayeringC Integration考点 Chapter10Identifyingandpreventingfraud解析 Rationale: The or

33、der is placement, layering and integration19. 单选题 Appraisal is a complex human relations and political exercise. Which of the following is not necessarily a helpful factor in the design of an appraisal scheme? A The purpose of the system is positive and clearly expressedB There is reasonable standar

34、disation throughout the organisationC Time is allowed for appraisee preparation and appraiser trainingD There is an implied link between assessment and reward考点 Chapter17Performanceappraisal解析 Rationale: This is a double edged sword: a link between assessment and reward may motivateemployees to take

35、 appraisal seriously, but can also make it threatening if they fear that they havent done well. Moreover, there are other factors in setting rewards - and if there isnt a real connection between a positive appraisal and a meaningful reward, the implication that there is will only undermine the appra

36、isal system. The other options are clearly positive. 20. 单选题 Which of the following statements is correct?A The operating standards set for production should be the most ideal possibleB The operating standards set for production should be the minimal levelC The operating standards set for production

37、 should be the attainable levelD The operating standards set for production should be the maximum level考点 Chapter20Standardcosting解析 It is generally accepted that the use of attainable standards has the optimum motivational impact on employees. Some allowance is made for unavoidable wastage and inef

38、ficiencies, but the attainable level can be reached if production is carried out efficiently.21. 单选题 The following are types of Key Performance Indicators: (i) Return on Capital Employed (ii) Gross profit percentage (iii) Acid Test ratio (iv) Gearing ratio Which of the above KPIs would be used to as

39、sess the liquidity of a company? A (i) and (ii) onlyB (iii) onlyC (iv) onlyD (iii) and (iv) only考点 Chapter16私营机构的表现评估解析 (i) and (ii) are financial indicators, and (iv) is a risk indicator.22. 单选题 The following statements have been made about budgeting. (1) An incremental budget is a budget which is

40、designed to change as the volume of outputchanges. (2) Zero-based budgeting is used to compare the incremental cost and related benefits ofactivities. Which of the above statements is/are true? A 1 onlyB 2 onlyC Neither 1 nor 2D Both 1 and 2考点 Chapter8Budgetarysystems解析 The definition in statement 1

41、 is a definition of a flexible budget. Incremental decisionpackages in ZBB are used to measure the incremental cost of an activity or incrementalactivity, and to assess the benefits that this will provide. Incremental decision packages canbe ranked according to the net benefit they will provide.23.

42、单选题 _is the planned and systematic modification of behaviour through learningevents, programmes and instruction which enable individuals to achieve the level of knowledge, skills and competence to carry out their work effectively.Which word correctly completes this definition? A ConditioningB Traini

43、ngC Education考点 Chapter16Traininganddevelopment解析 Rationale: Conditioning may have sounded familiar if you only read as far as modification of behaviour, but it involvesspecific repetition-and-reward techniques. Education is the gradual acquisition of knowledge, by learning and instruction,often lea

44、ding to qualifications.Pitfalls: This kind of related terminology lends itself to exam questions. Training, education and development all involve learning, but the learning experiences are of different types, and with different overall aims.24. 单选题 The Chancery Division of the High Court hears cases

45、 involving which of the following matters?A Contract lawB Trusts and mortgagesC Matrimonial casesD Adoption of children考点 Chapter1Lawandthelegalsystem解析 The Chancery Division would deal with matters relating to trusts and mortgages. Contract law caseswould be heard by the Queens Bench Division. Matr

46、imonial cases and proceedings involvingchildren (such as adoption) would be heard by the Family Division.25. 单选题 Which of the following statements correctly describes a companys called up share capital?A The type, class, number and amount of shares issued and allotted to shareholdersB The maximum am

47、ount of share capital that a company can have in issueC The amount the company has required shareholders to pay on existing sharesD The amount shareholders have paid on existing shares考点 Chapter15Sharecapital解析 Called-up share capital is the amount the company has required shareholders to pay on exi

48、sting shares. A companys issued share capital is the type, class, number and amount of shares issued to shareholders. The amount existing shareholders have paid on existing shares is the paid-up share capital.26. 简答题 Which of the following relates to management accounts and which to financial accoun

49、ts? Management accounts Financial accounts Prepared yearly For internal use Contains future information 考点 Chapter1Accountingformanagement解析 Management accounts Financial accountsPrepared yearly 对For internal use 对Contains future information对27. 材料题 材料全屏 Grave plcs year-end was on 31 December 20X7.

50、Notice of its annual general meeting was sent toshareholders on 1March 20X8 and it was to be held on 25 March 20X8. However, the date of the meetingwas not convenient for 75% of the companys shareholders who decided that the meeting should be held on10 March 20X8. The meeting took place on 10 March

51、20X8.Later that year, the companys auditors decided to resign. They requested that a general meeting should beheld so that they can inform the shareholders of the circumstances surrounding their resignation. Thedirectors of Grave plc are not keen for such a meeting to be held and are refusing to org

52、anise it.27 【论述题】 State the ordinary business dealt with at an annual general meeting 考点 考点：Chapter20Companymeetingsandresolutions解析 The ordinary business to be transacted at an annual general meeting includes the consideration of the directors and auditors reports and the company accounts, the elec

53、tion of directors and appointment of auditors, the fixing of auditors remuneration and the declaration of dividends.28. 材料题 The following explanation of benchmarking is incomplete: There are four types of benchmarking, being (gap 1), competitive, functional and strategic. Comparing the results of Gr

54、ub Co with McDonalds would be a form of (gap 2) benchmarking State the words that fill the gaps. 考点 考点：Chapter21Performancemeasurement解析 Gap 1 InternalGap 2 Competitive29. 论述题 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 versionof the exam they are taking. While a drag and drop style question is impossible to fully replicate within a paper basedmedium, some questions of this style have been included for completeness.