2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）套卷93

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1、2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）1. 填空题 As a general rule, acceptance must be (1)_to the (2) _and is not effectiveuntil this has been done.An (3)_is a definite promise to be bound on specific terms, and must be distinguishedfrom a supply of (4)_and from an (5)_ A counter-offer counts as (6) _of t

2、he original offer考点 Chapter3FormationofcontractI解析 As a general rule, acceptance must be communicated to the offeror and is not effectiveuntil this has been done.An offer is a definite promise to be bound on specific terms, and must be distinguishedfrom a supply of information and from an invitation

3、 to treat A counter-offer counts as rejection of the original offer2. 单选题 Which TWO of the following are correct differences between ordinary and special resolutions? (1) The text of a special resolution must be set out in full in the notice conveying the meeting. The text ofan ordinary resolution d

4、oes not (2) A special resolution requires 21 days notice. An ordinary resolution requires 14 days notice (3) An ordinary resolution can be passed on a show of hands, but a special resolution requires a poll istaken (4) Copies of special resolutions must always be sent to the Registrar of Companies.

5、Ordinaryresolutions do not generally have to be sent to the Registrar A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter20Companymeetingsandresolutions解析 The text of special resolutions must be included in the meeting notice and copies must be sent to theRegistrar for filing. Both types of resolution re

6、quire 14 days notice and both can be voted on via ashow of hands or a poll.3. 简答题 What would an adverse materials price variance and a favourable materials usage variance indicate and what might this be caused by?考点 Chapter20Standardcosting解析 Materials variancesAn adverse materials price variance an

7、d a favourable materials usage variance indicates that there is an inverse relationship between the two. This might be caused by purchasing higher quality material.4. 论述题 A standard material cost is revised and the standard quantity of material required per unit is reduced in therevised standard, co

8、mpared with the original standard. At the same time, the standard rate per unit ofmaterial is increased in the revised standard. (a) The material price planning variance is _ (favourable/adverse) (b) The material usage planning variance is _ (favourable/adverse) 考点 Chapter12Planningandoperationalvar

9、iances解析 (a) The material price planning variance is adverse.(b) The material usage planning variance is favourable.5. 单选题 A firm has the following transactions with its product R.1 January 20X1 Opening inventory： I February 20X1 nil Buys 10 units at $300 per unitII February 20X1 1 April 20X1 Buys 1

10、2 units at $250 per unit 1 August 20X1 1 December 20X1 Sells 8 units at $400 per unit Buys 6 units at $200 per unit Sells 12 units at $400 per unit The firm uses periodic weighted average cost (AVCO) to value its inventory. What is the inventory value at the end of the year? A $nilB $2,057.12C $2,40

11、0.00D $2,007.20考点 Chapter7Inventory解析 * 4,500/ 10 Price per unit under periodic weighted average cost:= Total cost /(opening quantity + total quantity received)=($300 x 10) + ($250 x 12) + ($200 x 6)/(0+10+12 + 6)= $257.14 per unit.Valuation of closing inventory of 8 units (10+12-8+6-12) x $257.14 =

12、 $2,057.126. 简答题 The following represent transactions on the material account for a company for the month of March 20X8: $000s Issued to production 144 Returned to stores 5 The material inventory at 1 March 20X8 was $23,000 and at 31 March 20X8 was $15,000. How much material was purchased in March 2

13、0X8? $ O 考点 Chapter6Accountingformaterials解析 Materials inventory account $000s $000sOpening inventory 23Issued to production 144Purchases (bal fig) 131Returned to stores 5 Closing balance15 1591597. 单选题 Which one of the following provides evidence that an item of expenditure on petty cash has been a

14、pproved or authorised?A Petty cash voucherB Record of the transaction in the petty cash bookC Receipt for the expenseD Transfer of cash from the bank account into petty cash考点 Chapter5Ledgeraccountsanddoubleentry解析 The petty cash voucher is a record that cash has been issued for an approved item of

15、expense. The receipt is evidence of the amount of the expense. The petty cash book is used to record the transaction in the book-keeping system8. 单选题 Which of the following statements concerning the duty of care of accountants involved in preparing a reportfor a target company involved in a take-ove

16、r bid is correct?A The accountants owe a duty of care to the bidding companyB The accountants owe a higher standard of care to the target company than it would when auditingC The accountants owe a duty of care to shareholders considering purchasing shares in the biddingcompanyD The accountants owe a

17、 duty of care to the general public considering purchasing shares in the targetcompany考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Following the Caparo decision, the accountants do not owe a duty of care to the shareholders or thegeneral public. There is no special relationship with the biddi

18、ng company so no duty of care is owedto that. Following the case of Morgan Crucible Co plc v Hill Samuel Ltd and others 1990, theaccountants owe a higher standard of care to the target company because the report will be used in a take-over bid.9. 单选题 A team is having a brainstorming session and one

19、member suggests Lets move on to something else as were getting nowhere. What type of contribution is this? A ProposingB SupportingC BlockingD Shutting out考点 Chapter14Individuals,groupsandteams解析 Rationale： You may have hesitated between C and D. However blocking is putting obstacles inthe way of a p

20、roposal without offering any alternatives； whereas shutting-out is interrupting or overriding others and taking over.10. 单选题 In an appraisal interview, the manager tells the subordinate how he has been assessed - good and bad -and then gives him a chance to put questions, suggest improvement targets

21、, explain shortcomings and identify problems.Using Maiers classification, what is the name given to this approach to appraisal interviewing? A Tell and sellB Tell and listenC Problem solvingD Sell and listen考点 Chapter17Performanceappraisal解析 Rationale： This manager tells in the first part and listen

22、s in the second part of the interview,taking on a dual role as critic and counsellor - and not assuming that all performance problems are the fault of the employee himself. Tell and sell would be more one-sided (selling simply being gaining acceptance of the evaluation and improvement plan). Problem

23、-solving is even more of a collaborative, proactive process, with the manager in the role of coach. Sell and listen is not an appropriate method.11. 单选题 In calculating the life cycle costs of a product, which of the following items would beexcluded? (i)Planning and concept design costs (ii)Prelimina

24、ry and detailed design costs (iii)Testing costs(iv)Production costs (v)Distribution and customer service costs A (iii)B (iv)C (v)D None of them考点 Chapter13Alternativecostingprinciples解析 A products life cycle costs are very inclusive; none of these would be excluded.12. 单选题 Which TWO of the following

25、 are types of offences heard by a Magistrates Court? (1) Indictable (2) Summary (3) Triable either way (4) Hybrid A 1 and 3B 1 and 4C 2 and 3D 2 and 4考点 Chapter1Lawandthelegalsystem解析 A Magistrates Court hears minor, summary, offences without a jury. A Crown Court hears serious,indictable, offences

26、with a jury. Some offences are triable either way and can be heard at either aMagistrates or Crown Court. There is no such offence as a hybrid offence.13. 单选题 Which of the following statements regarding the differences between loan capital and share capital is NOTcorrect?A A shareholder is an owner

27、of the company, a debentureholder is notB Shares may not be issued at a discount to their nominal value, debentures may be issued at adiscount to their nominal valueC A public sale of shares is known as a prospectus, the public sale of debentures is known as a listingD There are statutory restrictio

28、ns on redeeming shares, there are no statutory restrictions onredeeming debentures考点 Chapter16Loancapital解析 The public sale of shares and debentures are both known as a prospectus. The other options are true statements.14. 单选题 A spreadsheet software application may perform all of the following busin

29、ess tasks except one. Which one of the following is the exception? A The presentation of numerical data in the form of graphs and chartsB The application of logical tests to dataC The application of What if? scenariosD Automatic correction of all data entered by the operator into the spreadsheet考点 C

30、hapter8Theroleofaccounting解析 Rationale: Unfortunately: garbage in, garbage out!15. 单选题 Which of the following is a ground for disqualifying a director under the model articles of association?A Breach of fiduciary dutyB Failure to meet a statutory dutyC Breaking the terms of their service contractD B

31、ecoming bankrupt考点 Chapter18Companydirectors解析 Out of the options only becoming bankrupt if a ground for disqualifying a company director under themodel articles.16. 单选题 _constitutes any financial transactions whose purpose is to conceal the origins of the proceeds of criminal activity. Which word(s

32、) completes the sentence?A FraudB Money launderingC Teeming and ladingD Misrepresentation of results考点 Chapter10Identifyingandpreventingfraud解析 Rationale: The statement is the definition of money laundering.17. 单选题 A company may have restricted objects and therefore it may not be permitted to enter

33、into certain contracts. Which of the following statements describes the position of third parties whose contract with a company isoutside the scope of its objects? A The contract will not be a valid oneB The company is required to ratify the contract for it to be binding on itC The contract will be

34、binding on the company and the third partyD The contract is voidable at the instance of the company考点 Chapter14Constitutionofacompany解析 S40 of the Companies Act 2006 protects the interests of third parties when a contract with acompany is outside the scope of the companys objects.18. 材料题 State wheth

35、er Mate has any liability for insider dealing考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Mate has knowingly received inside information from a person whom he knows to be an insider (Slye), so he has become an insider and in dealing he too has committed the primary offence of insider dealing.19.

36、单选题 Consider the following two statements: (1) Content theories focus managers attention of the calculation process that takes place when people decide whether certain rewards are worthwhile. (2) Process theories assume all people are the same; therefore a standard set of incentives could be applied

37、 to meet staff needs.Which of these statements is/are correct? A (1) onlyB (2) onlyC BothD Neither考点 Chapter15Motivatingindividualsandgroups解析 Content theories focus on what motivates people; they consider that we are all driven by the same set of desires. Processtheories encourage a manager to comm

38、unicate with staff to establish what rewards are of value to them and whether thetargets set are achievable and realistic.20. 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 expenses for materials and ov

39、erheads 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 $13.89B $35.71C $37.50D $41.67考点 Ch

40、apter10Job,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=$41.6721. 单选题 The selling price

41、of product Zigma is set to be $250 for each unit and sales for the comingyear are expected to be 500 units. If the company requires a return of 15% in the comingyear on its investment of $250,000 in product Zigma, the target cost for each unit for thecoming year isA $145B $155C $165D $175考点 Chapter2

42、bTargetcosting解析 Sales revenue 500 units $250 $125,000Return on investment required 15% $250,000 $37,500Total cost allowed $87.500Target cost per unit $17522. 单选题 Which of the following user groups of financial and accounting information are likely to need, and have access to, this information most?

43、 A Managers of the companyB Shareholders of the companyC Financial analysis advisers考点 Chapter8Theroleofaccounting解析 Rationale: Managers need most information, at a significant level of detail, to enable them to make planning and controldecisions. They have special access to information, because the

44、y can arrange to obtain the information they need through the accounting system. Shareholders are entitled to certain information, focused on particular areas of interest (mainly profits). Financial analysts may only have access to public information and reports.23. 材料题 材料全屏 Divisional performance m

45、easures24 【论述题】 Compare and contrast the use of residual income and return on investment in divisionalperformance measurement, stating the advantages and disadvantages of each. 考点 考点：Chapter17Divisionalperformanceandtransferpricing解析 The residual income (RI) for a division is calculated by deducting

46、 from the divisional profit animputed interest charge, based on the investment in the division.The return on investment (ROI) is the divisional profit expressed as a percentage of the investmentin the division.Both methods use the same basic figure for profit and investment, but residual income prod

47、ucesan absolute measure whereas the return on investment is expressed as a percentage.Both methods suffer from disadvantages in measuring the profit and the investment in a divisionwhich include the following.(i) Assets must be valued consistently at historical cost or at replacement cost. Neitherva

48、luation basis is ideal.(ii) Divisions might use different bases to value inventory and to calculate depreciation.(iii) Any charges made for the use of head office services or allocations of head office assets todivisions are likely to be arbitrary.In addition, return on investment suffers from the f

49、ollowing disadvantages.(i) Rigid adherence to the need to maintain ROI in the short term can discourage managersfrom investing in new assets, since average divisional ROI tends to fall in the early stages ofa new investment. Residual income can overcome this problem by highlighting projectswhich ret

50、urn more than the cost of capital.(ii) It can be difficult to compare the percentage ROI results of divisions if their activities arevery different: residual income can overcome this problem through the use of differentinterest rates for different divisions.24. 单选题 Diane carries out routine processi

51、ng of invoices in the purchasing department of L Co. Joanne is Dianes supervisor. Lesley is trying to decide how many staff will be needed if some proposed new technology is implemented. Tracey is considering the new work that L Co will be able to offer and the new markets it could enter, once the n

52、ew technology is well established. Which member of L Co carries out tactical activities? A DianeB JoanneC LesleyD Tracey考点 Chapter6Organisationalcultureandcommittees解析 Rationale： Diane and Joanne work at operational level as they are concerned with routine activities. Lesley is at anintermediate lev

53、el and is managing resources. She is therefore part of tactical management. Tracey is concerned withdirection setting for the business and is therefore part of strategic management.25. 材料题 材料全屏 In 2008 Ger was disqualified from acting as a company director for a period of 10 years under the CompanyD

54、irectors Disqualification Act 1986 for engaging in fraudulent trading. However, he decided to continue to pursue his fraudulent business and, in order to avoid the consequencesof the disqualification order, he arranged for his accountant Kim to run the business on his instructions.Although Kim took

55、no shares in the company, and was never officially appointed as a director, henonetheless assumed the title of managing director. 31 【论述题】 Identify which of the following categories of directors apply to Ger and Kim: (i) De facto (ii) De jure (iii) Non-executive (iv) Shadow 考点 考点：Chapter18Companydir

56、ectors解析 Ger acts behind the scenes and is clearly operating as a shadow director. Kim has not been appointed assuch but acts as a director, which makes him a de facto director.26. 单选题 As a minimum, what percentage of the members can agree to a shorter notice period in respect of a generalmeeting?A

57、51%B 75%C 90%考点 Chapter20Companymeetingsandresolutions解析 90% of the members of a private company may agree to a shorter notice period.27. 单选题 Companies A and B are both involved in retailing. Relevant information for the yearended 30 September 20X1 was as follows: A B $000 $000 Sales revenue 50,000 200,000 Profit 10,000 10,000 Capital employed 50,000 50,000 Which of the following statements is true? A The profit margin of both companies is the sameB Company B is generating more profit from every $1 of asset employed thanCompany AC Company B is using its assets more efficiently