2022-2023年ACCA英国注册会计师试题库含答案（300题）第87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. 单选题 What is the technical term given to a fault in the communication process where the meaning of the message is lost in translation from intention to language, or from language to understanding? A NoiseB RedundancyC DistortionD Feedback考点 Chapter18Personaleffecti

2、venessandcommunication解析 Rationale： Noise is the other main type of communication problem： interferences in theenvironment in which communication takes place, affecting the clarity, accuracy or arrival of the message. Redundancy is a positive principle in this context: you can use more than one form

3、 of communication, so that if one message does not get through (perhaps because of noise or distortion), another may. Feedback is an essential part of the communication cycle: it is the response which indicates to the sender whether the message has been correctly received2. 单选题 A companys motor vehi

4、cles at cost account at 30 June 20X6 is as follows MOTOR VEHICLES - COST $ $ Balance b/d 150,500 Disposal85,000 Addition120,950 Balance c/d186,450 271,450 271,450 What opening balance should be included in the following periods trial balance for motor vehicles - cost at 1 July 20X6? A $271,450 CRB $

5、271,450 DRC $186,450 CRD $186,450 DR考点 Chapter5Ledgeraccountsanddoubleentry解析 Balance carried down from previous period shows debits exceed credits and so it is a debit balance brought down for the new period3. 材料题 Explain the meaning of a shadow price and calculate the shadow price of qualified res

6、earcher time.考点 考点：Chapter4Limitingfactoranalysis解析 Shadow priceThe shadow price is the extra contribution or profit that maybe earned if one more unit of a binding resource or limitingfactor becomes available.It can be used to inform managers of the maximum pricethat should be paid for more of a sc

7、arce resource over andabove the basic rate. The shadow price of a constraint that isnot binding at the optimal solution is zero.Calculation of shadow pricesAt the optimal solution, A = 32.94 and B = 57.10Contribution = $54,507Qualified researchers(32.94 20) + (57.10 12) = 1,344 = availabilityThe con

8、straint is binding. If one more hour of labour wasavailable, the new optimal product mix would be at theintersection of the lines: 20a + 12b = 1,345 (1) 8a + 15b = 1,120 (2)(2) 2.5 20a + 37.5b = 2,800 (3)(3) (1) 25.5b = 1,455 b = 57.06Substitute into (1) 20a + 684.72 = 1,345 a = 33.01Contribution =

9、(580 33.01) + (620 57.06) = $54,523The shadow price of one hour of qualified researchers timeis the extra contribution generated which is $16.4. 材料题 材料全屏 Fred is a member of Glad Ltd, a small publishing company, holding 100 of its 500 shares; the other 400shares are held by four other members. It ha

10、s recently become apparent that Fred has set up a rival businessto Glad Ltd and the other members have decided that he should be expelled from the company. To that end, they propose to alter the articles of association to include a new power to require any memberto transfer their shares for fair val

11、ue to the other members upon the passing of a resolution so to do. 27 【论述题】 State which parties are bound by a companys articles of association 考点 考点：Chapter14Constitutionofacompany解析 The Companies Act 2006 provides that a companys articles of association bind a company to its members,the members to

12、 the company and members to members. Members are deemed to have separatelycovenanted with each other and the company to observe the provisions of the articles.5. 单选题 Which of the following groups may be considered to be stakeholders in the activities of a nuclear power station? (i) The government (i

13、i) Environmental pressure groups (iii) Employees (iv) Local residents A (i) (iii) and (iv)B (i), (ii), (iii) and (iv)C (iii) onlyD (i) and (iii) only考点 Chapter1Businessorganisationsandtheirstakeholders解析 Rationale: All these groups have a legitimate stake in the enterprise: the government, as a regu

14、lator; employees, asparticipants in the business; and environmental pressure group and local residents, because of potential impacts.Pitfalls:Dont forget external stakeholders!6. 单选题 Which of the following would not form part of a fraud response plan?A Suspending staff suspected of fraudulent activi

15、tyB Investigating the activities and contacts of a suspected fraudsterC Fraud awareness training and recruitment controls.考点 Chapter10Identifyingandpreventingfraud解析 Rationale: These are measures for fraud prevention and control. A fraud response plan specifically deals with investigating and dealin

16、g with the consequences of identified frauds. This includes taking immediate steps to secure the security of records that will be investigated (option A) and launching an investigation into the method and extent of fraud (option B) 7. 单选题 An innominate term is one that could either be classified as

17、a condition or a warranty. How is the classification of an innominate term as a condition or a warranty determined? A By the operation of statute lawB By the offerorC By the courtsD By the offeree考点 Chapter5Contentofcontracts解析 The classification of an innominate term is determined by the courts.8.

18、单选题 Published data is always reliable.A TrueB False考点 Chapter15管理信息和管理报告的来源解析 False. Reliability of data for a decision is determined by its age, the sample and data definitions. Bypublished data, include the internet a source of falsehoods as well as information.9. 论述题 Fill in the blanks.(a) One of

19、 the problems with relying on a full cost-plus approach to pricing is that it fails to recognisethat, since price may be determining demand, there will be a . combination of. and .(b) An advantage of the full cost-plus approach is that, because the size of the profit margin can bevaried, a decision

20、based on a price in excess of full cost should ensure that a company working at. capacity will cover . and make a .考点 Chapter5Pricingdecisions解析 (a) profit-maximising combination of price and demand(b) working at normal capacity will cover all of its fixed costs and make a profit10. 单选题 Which of the

21、 following parties are owed a duty of care by an accountant in respect of accounts that theyhave produced?A The client onlyB The client and any person relying on the accountsC The client and any person that the accountant knows will rely on the accountsD The client and to the public at large考点 Chapt

22、er7Thelawoftortsandprofessionalnegligence解析 An accountant owes a duty of care to those they have a special relationship with. This includes theclient that the accounts were prepared for, but also to anyone who the accountant knows will rely onthe accounts.11. 单选题 A company has the following details

23、extracted from its statement of financial position： $000 Inventories 1,900 Receivables 1,000 Bank overdraft 100 Payables1,000 The industry the company operates in has a current ratio norm of 1.8. Companies who manage liquidity well in this industry have a current ratio lower than the norm. Which of

24、the following statements accurately describes the companys liquidity position? A Liquidityappears tobewell managed asthe bankoverdraft is relatively lowB Liquidityappears tobepoorly-controlledasshownbythelarge payables balanceC Liquidityappears tobepoorly-controlledasshownbythecompanys relatively hi

25、ghcurrent ratioD Liquidityappears tobepoorly-controlledasshownbytheexistence of a bank考点 Chapter26Interpretationoffinancialstatements解析 Current ratio is 2,900 ： 1,100 = 2.6： 1 ie high compared to the industry norm.12. 单选题 Managers Jill and Paul are talking about how to resolve a business problem. Ji

26、ll suggests that a committee should be formed to discuss the issues. Paul argues that committees are: (i) Time-consuming and expensive (ii) They invite a compromise instead of a clear-cut decision Which of these statements is true? A Both (i) and (ii)B (i) onlyC (ii) onlyD Neither statement is true考

27、点 Chapter6Organisationalcultureandcommittees解析 Rationale： Time, expense and compromise decisions are some of the disadvantages of a committee so Paul is correct.There are, however, many advantages to committees as well13. 单选题 What is the effective annual rate of interest of 2.1% compounded every thr

28、ee months?A 6.43%B 8.40%C 8.67%D 10.87%考点 Chapter19Methodsofprojectappraisal解析 (1.021)4 - 1 = 0.0867 = 8.67%14. 单选题 The following data relate to inventory item A452: Average usage 100 units per day Minimum usage 60 units per day Maximum usage130 units per day Lead time 20-26 days EOQ 4,000 units Wha

29、t is the maximum inventory level? A 3,380 unitsB 6,180 unitsC 7,380 unitsD 8,580 units考点 Chapter6Accountingformaterials解析 The maximum inventory level was 6,180 units Reorder level = maximum usage x maximum lead time =130 x 26 = 3,380 unitsMaximum level = reorder level + reorder quantity= (minimum us

30、age x minimum lead time) =3,380 + 4,000 - (60 x 20)=6,180 units15. 单选题 The balance on Jude Cos payables ledger control account is $31,554. The accountant at Jude Co has discovered that she has not recorded:A settlement discount of $53 received from a supplier; and A suppliers invoice for $622.What a

31、mount should be reported for payables on Jude Cos statement of financial position? A $30,879B $30,985C $32,123D $32,229考点 Chapter14Controlaccounts解析 Balance per ledger $31,554CrDiscount $53DrInvoice $622CrCorrected balance$32,12316. 单选题 Which ONE of the following statements describes faithful repres

32、entation, a qualitative characteristic of faithful representation?A Revenue earned must be matched against the expenditure incurred in earning itB Having information available to decision-makers in time to be capable of influencing their decisions. C The presentation and classification of items in t

33、he financial statements should stay the same from one period to the next. D Financial information should be complete, neutral and free from error考点 Chapter3财务信息的定性特征解析 Financial information should be complete, neutral and free from error.17. 材料题 State whether Ann has entered into a binding contract

34、with Dave考点 考点：Chapter3FormationofcontractI解析 is probable that Dave, however, has not entered into an enforceable contract for sale with Ann because his acceptance was not communicated by noon on Monday and the postal rule was not in the reasonable contemplation of the parties.18. 单选题 Oxco has two d

35、ivisions, A and B. Division A makes a component for air conditioning unitswhich it can only sell to Division B. It has no other outlet for sales. Current information relating to Division A is as follows: Marginal cost per unit $100 Transfer price of the component $165 Total production and sales of t

36、he component each year 2,200 units Specific fixed costs of Division A per year $10,000 Cold Co has offered to sell the component to Division B for $140 per unit. If Division Baccepts this offer, Division A will be shut.If Division B accepts Cold Cos offer, what will be the impact on profits per year

37、 for thegroup as a whole? A Increase of $65,000B Decrease of $78,000C Decrease of $88,000D Increase of $55,000考点 Chapter17Divisionalperformanceandtransferpricing解析 Increase in variable costs from buying in (2,200 units $40 ($140 $100) = $88,000Less the specific fixed costs saved if A is shut down =

38、($10,000)Decrease in profit = $78,00019. 单选题 Which of the following parties applies for a company to be liquidated in a creditors voluntary liquidation?A The creditorsB The membersC The directors考点 Chapter21Insolvencyandadministration解析 The members always commence a voluntary liquidation.20. 材料题 Exp

39、lain any criminal offences Sid may have committed考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Under the Criminal Justice Act 1993, Sid is an insider by virtue of his position as director in Trend plc andUmber plc. The information he holds is price-sensitive as it concerns large profits and large

40、losses.Therefore, it would appear that he is liable under for dealing in price-affected securities. None of thedefences would apply to him as he clearly expected to make a profit in one transaction and to avoid a loss inthe other.21. 单选题 Which of the following statements is/are TRUE or FALSE? 1 Cash

41、 purchases are recorded in the purchases day book. 2 The sales day books is used to keep a list of invoices received from suppliers A Both statements are TRUEB Both statements are FALSEC Statement 1 is TRUE and statement 2 is FALSED Statement 1 is FALSE and statement 2 is TRUE考点 Chapter5Ledgeraccoun

42、tsanddoubleentry解析 Cash purchases are recorded in the cash book. The sales day book lists invoices sent tocustomers, not invoices received from suppliers 22. 单选题 Where a compulsory liquidation order has been granted, which of the following is true?A An insolvency practitioner is appointed as liquida

43、torB All employees are automatically dismissedC Any legal proceedings against the company that are in progress at the time of the liquidation orderare allowed to continueD The companys directors continue to run the company whilst the liquidation process is on-going考点 Chapter21Insolvencyandadministra

44、tion解析 Once a liquidation order has been granted all employees are automatically dismissed. The officialreceiver is appointed as liquidator and runs the company during the liquidation process. Existinglegal proceedings are halted and new proceedings may not commence.23. 单选题 Which of the following is

45、 the best measure 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

46、a range ofquestions 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

47、 a percentage of 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.24. 单选题 The overhe

48、ad absorption rate for product T is $4 per machine hour. Each unit of T requires 3 machine hours. Inventories of product T last period were: Units Opening inventory 2,400 Closing inventory 2,700 Compared with the marginal costing profit for the period,the absorption costing profit for product T will

49、 be which of the following? A $1,200 higherB $3,600 higherC $1,200 lowerD $3,600 lower考点 Chapter9AbsorptionandmarginalCosting解析 Difference in profit = 2，000 units inventory reduction x fixed overhead absorption rate per unitDifference in profit=change in inventory level x fixed overhead per unit =(2

50、,400 - 2,700) x ($4 x 3)=$3,600The absorption profit will be higher because inventories have increased, and fixed overheads have been carried forward in inventories.25. 单选题 The management accountant of a business has identified the following information: Activity level 800 units 1,200 units Total co

51、st $16,400 $23,600 The fixed costs of the business step up by 40% at 900 units. What is the fixed cost at 1,100 units? A $6,400B $7,600C $10,000D $14,000考点 Chapter9Quantitativeanalysisinbudgeting解析 This question uses the same data as Q96 therefore, initially calculate variable cost perunit as above

52、to be $8.00 per unit, then substitute this value into the equation for thehigher level of activity as follows:$23,600 = 1.4FC + (1,200 $8VC)$23,600 = 1.4FC + $9,600$23,600 $9,600 1.4FC$14,000 = 1.4FC ( i.e. after increasing fixed costs by 40% upon exceeding 900 units)26. 单选题 A member of a public com

53、pany may only appoint one proxy, but the proxy has a statutory right to speak atthe meeting.A TrueB False考点 Chapter20Companymeetingsandresolutions解析 Public company members can appoint more than one proxy. They have a statutory right to speak.27. 材料题 材料全屏 Riz is considering incorporating a public lim

54、ited company. He is keen to ensure that the company is fundedcorrectly, but not excessively, and is aware that the Companies Act includes a number of rules concerningshare capital. He has been advised to consider the following terms in connection with share capital and is seeking youradvice. (1) Iss

55、ued share capital (2) Paid-up share capital (3) Called-up share capital (4) Authorised share capital 26 【论述题】 Identify which concerns the number of shares held by shareholders 考点 考点：Chapter15Sharecapital解析 A companys issued share capital is the type, class, number and amount of shares actually held

56、by itsshareholders. Therefore it is the term related to the number of shares held by shareholders.28. 单选题 Which of the following contracts must be in the form of a deed?A A conveyance (a transfer of a legal estate in land)B A transfer of sharesC A consumer credit contract考点 Chapter3FormationofcontractI解析 A conveyance must be in the form of a deed. A transfer of shares and a consumer credit contract must be in writing.29. 单选题 A company uses a standard absorptio