2022年ACCA英国注册会计师考前密押冲刺卷211

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1、2022年ACCA英国注册会计师考前密押冲刺卷1. 单选题 In the context of debentures, which of the following must be created using a debenture trust deed?A Debenture stockB A single debentureC Register of debenture holdersD Series debentures考点 Chapter16Loancapital解析 Out of the options, only debenture stock must be created us

2、ing a debenture trust deed. Single and series debentures may use a debenture trust deed but this is not compulsory.2. 单选题 Blunt is considering a new project but is unsure how much overhead to include in thecalculations to help him decide whether or not to proceed. Existing fixed overheads areabsorbe

3、d at the rate of $8 per hour worked. Blunt is certain that the project will involve anincremental 500 labour hours. The project will involve extra machine running costs and these variable overheads cost him$4 per hour. The number of extra machine hours is expected to be 450 hours. Thedifference betw

4、een this figure and the 500 labour hours above is expected idle time. The project will require a little more temporary space that can be rented at a fixed cost of$1,200 for the period of hire. This overhead is not included in the fixed overheadabsorption rate above. What is the overhead to be charge

5、d against the project decision? A $3,000B $3,200C $7,000D $7,200考点 Chapter6Short-termdecisions解析 The relevant cash flow is:Extra variable overheads: 450 hours $4/hr $1,800Rent $1,200Total $3,000Fixed costs are not incremental and idle time would normally mean that the machines arenot in use are so a

6、re not an incurred cost.3. 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 versionof the exam they are taking. Appler is considering the relevant cash flows involved in

7、a short-term decision. Animportant client has asked for the minimum price for the processing of a compound. Thecompound involves the following: Material A: Appler needs 500 kg of material for the compound but has 200 kg in stockpresent. The stock items were bought 3 months ago for $5/kg but have suf

8、fered 10%shrinkage since that date. Material A is not regularly used in the business and would haveto be disposed of at a cost to Appler of $400 in total. The current purchase price ofmaterial A is $6.25/kg. Material B: Appler needs 800 kg of material B and has this in stock as it is regularly neede

9、d.The stock was bought 2 months ago for $4/kg although it can be bought now at $3.75/kgdue to its seasonal nature. Processing energy costs would be $200 and the supervisor says he would allocate $150 ofhis weekly salary to the job in the companys job costing system. Based upon the scenario informati

10、on, what is the total cost for processing andsupervision to be included in the minimum price calculation? 考点 Chapter6Short-termdecisions解析 The supervisor is a sunk cost.4. 材料题 Using throughput analysis, calculate the return per bottleneck hour of Product A.考点 考点：Chapter2dThroughputaccounting解析 Throu

11、ghput return per production hour of the bottleneck resource = (selling price materialcost)/hours on the bottleneck resourceRank products on the basis of throughput return per bottleneck hour5. 单选题 You have been provided with the following information relating to three products: Product X Product Y P

12、roduct Z Demand (units) 1,000 2,000 3,000 Selling price $15 $20 $30 Profit per unit $2 $5 $2 Actual sales for the year showed the following results. Product X Product Y Product Z Units sold 1,100 2,050 2,800 Sales value $17,050 $38,950 $86,800 Profit $3,080 $10,455 $6,160 What is the sales quantity

13、variance? A $150 adverseB $50 favourableC $1,208 adverseD $1,695 favourable考点 Chapter11Varianceanalysis解析 The sales quantity variance is the difference between the actual sales volume in thestandard mix and budgeted sales, valued at the standard profit per unit:6. 单选题 The following, with one excepti

14、on, are claimed as advantages for job enrichment as a form of job redesign. Which is the exception? A It increases job satisfactionB It enhances quality of outputC It replaces monetary rewardsD It reduces supervisory costs考点 Chapter15Motivatingindividualsandgroups解析 Rationale: Job enrichment cannot

15、offer management a cheap way of motivating employees: eventhose who want enriched jobs will expected to be rewarded with more than job satisfaction. The other options have been found in practice to be benefits of job enrichment.7. 单选题 Which of the following is an example of market abuse?A An employe

16、e who sells shares in their company at a profitB A finance director who makes a deliberately deceptive profit forecastC An individual who buys a companys shares on the advice of a brokerD Timing the sale of a company office building so that the sale proceeds are included in the accounts ofthe curren

17、t financial year考点 Chapter22Fraudulentandcriminalbehaviour解析 Market abuse involves the deliberate manipulation of the stock market or those trading in the stockmarket. The issue of a deliberately deceptive profit forecast misleads the market about the companysprospects and is considered market abuse

18、.8. 单选题 Which of the following correctly describes a management information system?A A system which measures and corrects the performance of activities of subordinates inorder to make sure that the objectives of an organisation are being met and the plansdevised to attain them are being carried outB

19、 A system by which managers ensure that information is obtained and used effectively andefficiently in the accomplishment of the organisations objectivesC A system which involves selecting appropriate information so that management can preparea long-term plan to attain the objectives of the organisa

20、tionD A collective term for the hardware and software used to drive a database system with theoutputs, both to screen and print, being designed to provide easily assimilated informationfor management考点 Chapter14Performancemanagementinformationsystems解析 This is the correct definition of a management

21、information system.9. 单选题 After checking a business cash book against the bank statement, which of the following items could require an entry in thecash book? 1 Bank charges 2 A cheque from a customer which was dishonoured 3 Cheque not presented 4 Deposits not credited 5 Credit transfer entered in b

22、ank statement 6 Standing order entered in bank statement. A 1, 2, 5 and 6B 3 and 4C 1, 3, 4 and 6D 3, 4, 5 and 6考点 Chapter15Bankreconciliations解析 The other two items are part of the bank reconciliation.10. 单选题 C/S ratio = P/V ratio 100A TrueB false考点 Chapter3Costvolumeprofit(CVP)analysis解析 False. Th

23、e C/S ratio is another name for the P/V ratio.11. 单选题 Jos contract of employment states that she is employed in Glasgow. When her employer tells her that shehas to work in London, some 500 miles away, Jo immediately resigns. Which of the following may this be considered an example of? A Unfair dismi

24、ssalB Constructive dismissalC Summary dismissal考点 Chapter9Dismissalandredundancy解析 The repudiation of the employment contract that causes the employee to resign is constructivedismissal.12. 单选题 In a general meeting, which of the following items of business would require a special resolution?A Appoin

25、ting a directorB Removing an auditorC Ratifying the ultra vires actions of a directorD Altering the Articles of Association考点 Chapter20Companymeetingsandresolutions解析 The alteration of the Articles requires a special resolution. The other items of business require anordinary resolution.13. 单选题 Which

26、 of the following statements reflects a relativist view of ethics?A There is an unchanging set of ethical principles that apply in all situationsB The subject to all ethical situations is the selfC The ethics appropriate for a given situation will depend on the conditions at the time考点 Chapter19Ethi

27、calconsiderations解析 The ethics appropriate for a given situation will depend on the conditions at the time14. 单选题 ix years ago material M cost $10 per kg and the price index most appropriate to the cost of material M was 130. The same index now stands at 510.What is the best estimate of the current

28、cost of material M per kg?A $2.55B $29.23C $39.23D $51.00考点 Chapter14Forecasting解析 $10 x 510 - 130 = $39.2315. 单选题 For a particular component, the re-order quantity is 6,000 units and the average inventory holding is 3,400 units.What is the level of safety inventory (in whole units)?A 400B 3,400C 3,

29、000D 6,400考点 Chapter6Accountingformaterials解析 he level of safety inventory is 400 units（to the nearest whole unit)Let x = safety inventoryAverage inventory = safety inventory (x) +reorder quantity/23,400 = x+6,000/23,400=x+3,000x=3,400-3,000x =400 units16. 单选题 Which of the following statements about

30、 provisions and contingencies is/are correct? 1 A company should disclose details ofthe change in carrying amount of a provision from the beginning to the end of the year. 2 Contingent assets must be recognised in the financial statements in accordance with the prudence concept. 3 Contingent liabili

31、ties must be treated as actual liabilities and provided for if it is probable that they will arise. A 3 onlyB 2 and 3 onlyC 1 and 3 onlyD All three statements are correct考点 Chapter11Provisionsandcontingencies解析 Contingent assets should not be recognised in the financial statements. However, they sho

32、uld bedisclosed if it is probable that the economic benefits associated with the asset will flow to the entity. If it becomes probable that the a transfer of economic benefits associated with a contingent liability will happen, then the contingent liability is no longer contingent and a liability sh

33、ould be recognised in the financial statements 17. 单选题 Donna Co acquired 80% of the equity share capital of Blitsen Co on 1 January 20X4 when the retained earnings of Blitsen Co were $40,000. The fair value of the non-controlling interest at this date was $25,000. At 31 December 20X4, the equity cap

34、ital of Blitsen Co was as follows： Share capital $000 40 Share premium10 Retained earnings60 110 During the year Blitsen Co sold goods to Donna Co for $20,000. This price included a mark-up of $12,000 for profit. At 31 December 20X4, 50% of these goods remained unsold in the inventory of Donna Co. W

35、hat is the value of the non-controlling interest in the Donna Group at 31 December 20X4, for the purpose of preparing the consolidated statement of financial position? A $20,800B $27,800C $26,600D $29,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 $Fair value of NCI at date of acquis

36、ition 25,000NCI share of retained post-acquisition earnings： 20% x $(60,000 - 40,000) 4,000 29,000NCI share in unrealised profit: 20% x 50% x $12,000 (1,200)Non-controlling interest at 31 December 20X427,800Retained post-acquisition earnings of Lava Co = 4/12 x $(336,000 -264,000) = $24,000.18. 单选题

37、Which one of the following statements is a criticism of absolutism?A It is based on a fundamental contradictionB It takes no account of changing norms in societyC It leads to a culture of anything goesD It promotes the pursuing of short-term selfish desires考点 Chapter19Ethicalconsiderations解析 Rationa

38、le： Statements A and C are criticisms of relativism and Statement D refers to egoism19. 单选题 Which of the following is NOT an internal source of management information?A Personnel recordsB Production department recordsC Financial statements of competitorsD Detailed time records考点 Chapter15管理信息和管理报告的来

39、源解析 The financial statements of competitors are an external source of management information.20. 单选题 In which of the following circumstances would an employer be vicariously liable for the acts of anemployee?A Where the loss or damage was caused by the employee when performing the duties they wereem

40、ployed to doB Where the loss or damage was caused by the employee, but they were not on company business atthe time of the incidentC Where the employee has a valid defence to liability and the injured party has no other course ofaction available to them考点 Chapter7Thelawoftortsandprofessionalnegligen

41、ce解析 Employers are only vicariously liable where the loss or damage was caused by the employee whenperforming the duties they were employed to do.21. 单选题 B acquired a lorry on 1 May 20X0 at a cost of $30,000. The lorry has an estimated useful life of four years, and an estimated resale value at the

42、end of that time of $6,000. B charges depreciation on the straight line basis, with a proportionate charge in the period of acquisition. What will the depreciation charge for the lorry be in Bs accounting period to 30 September 20X0? A $3,000B $2,500C $2,000D $5,000考点 Chapter8Tangiblenon-currentasse

43、ts解析 $30,000-$6,000 4years_X_5months 12 months =$2,50022. 单选题 As a general rule, silence cannot constitute acceptance.A TrueB False考点 Chapter3FormationofcontractI解析 True. Generally, silence cannot constitute acceptance.23. 单选题 Which of the following would NOT explain a favourable direct materials us

44、age variance?A Using a higher quality of materials than that specified in the standard.B A reduction in materials wastage rates.C An increase in suppliers quality control checks.D Achieving a lower output volume than budgeted.考点 Chapter11Varianceanalysis解析 The correct answer is: Achieving a lower ou

45、tput volume than budgeted.The direct materials usage variance compares the standard material usage for the actualproduction with the actual material used. This means that the budgeted output volume isnot relevant because it is not included in the calculation of the variance.Using higher quality mate

46、rials and increasing quality control checks are both likely to lead toa reduction in wastage rates which will lead to lower usage and a favourable materials usagevariance.24. 单选题 Which of the following is likely to lead to a fall in the price of good Q which is a normal good?A Arise in the price of

47、good P, a substitute for good QB A fall in the level of household incomes generallyC Afall in the price of good T, a complement to good QD Abelief that the price of good Q is likely to double in the next 3 months考点 Chapter4Microeconomicfactors解析 Rationale:Generally, if incomes fall, demand will fall

48、.25. 单选题 All of the following, with one exception, are alternative terms for the same thing. Which is the exception?A Motivator factorB Environmental factorC Maintenance factorD Hygiene factor考点 Chapter15Motivatingindividualsandgroups解析 Rationale: Herzberg used the other three terms to describe the

49、same set of factors: the ones thatmaintain morale but do not positively motivate (maintenance)； prevent dissatisfaction but do not promote satisfaction, in the same way that hygiene prevents ill-health but does not promote wellbeing (hygiene)； and that relate to the environment of work rather than t

50、o the work itself (environmental). The opposite set of factors is motivator factors in the work itself, which -according to Herzberg - positively create satisfaction and motivation to superior performance.Pitfalls: An exam question may refer to hygiene factors by any one of its three names, so it is

51、 worth using this question to check that you know them all! 26. 单选题 W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 20% of sales (20% is the rate of tax). Which one of the following four repli

52、es she received was not correct?A The companyhad some exports that were not liable to salestaxB The companymade some sales of zero-rated productsC The companymade some sales of exempt products.D The companysold some products to businesses not registeredfor sales tax.考点 Chapter13Salestax解析 A, B and C

53、 could all be reasons why the output tax does not equal 20% of sales. D is incorrect asit makes no difference whether the customer is registered for sales tax or not. 27. 材料题 材料全屏 Mr Yousef The following trial balance has been extracted from the ledger of Mr Yousef, a sole trader. TRIAL BALANCE AS AT 31 MAY 20X6 Dr Cr $ $ Sales 138,078 Purchases 82,350 Carriage 5,144 Drawings 7,800 Rent and insurance 6,622 Postage and stationery 3,001 Advertising 1,330 Salaries and wages 26,4