2022年ACCA英国注册会计师考前密押冲刺卷42

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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 Montagues paint shop has suffered some bad publicity as a result of a customer claiming to be suffering from skin rashes as a result of using a new brand of paint sold by Montagues shop. The customer launched a court action against Montague in November 20X3, claiming da

2、mages of $5,000. Montagues lawyer has advised him that the most probable outcome is that he will have to pay the customer $3,000. What amount should Montague include as a provision in his financial statements for the year ended 31 December 20X3? A $nilB $5,000C $3,000D $8,000考点 Chapter11Provisionsan

3、dcontingencies解析 Montague should include a provision of $3,000 in his year-end financial statements as this is thebest estimate of theamount he will probably have to pay out.2. 材料题 材料全屏 Aspin is the Finance Director of Getz Ltd. The company has recently gone through a severe downturn in itsbusiness

4、and has failed to pay some of its creditors. Six weeks ago, one of the companys creditors, AeroLtd, made a written demand for the payment of 900. Aspin believes that Getz Ltd may be the subject of acompulsory liquidation order and seeks advice, he is particularly concerned about the effect of a comp

5、ulsoryliquidation on the following matters: (1) The sale of a company office building that is currently being advertised (2) A threatened legal action by one of Getz Ltds suppliers against the company (3) The companys employees (4) A number of floating charges that are secured against company invent

6、ory 30 【论述题】 State whether Aero Ltd has grounds for the compulsory liquidation of Getz Ltd 考点 考点：Chapter21Insolvencyandadministration解析 An administration order is an order of the court that puts an insolvency practitioner in control of thecompany with a defined programme for rescuing the company fro

7、m insolvency as a going concern. Its effectis to insulate the company from its creditors while it seeks, to save itself, or failing that, to achieve a betterresult for creditors than an immediate liquidation would secure, or failing that, to realise property so as tomake a distribution to creditors.

8、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. The budgeted electricity cost for a business is $30,000 based upon production of1,

9、000 units. However if 1,400 units were to be produced the budgeted cost rises to$31,600. Using the high/low approach what would be the budgeted electricity cost if 2,100 unitswere to be produced? 考点 Chapter9Quantitativeanalysisinbudgeting解析 A high low method analysis will first of all split out the

10、budgeted VC and FC: Units $ CostHigh 1,400 31,600Low 1,000 30,000Increment 400 1,600VC per unit is $1,600/400 = $4/uSubstitution in high:TC = FC + VCTC = FC + (1,400 4)31,600 = FC + 5,600FC = $26,000For 2,100 units, Fixed costs = $26,000VC (2,100 4) = $8,400Total = $34,4004. 单选题 In which of the foll

11、owing situations will an offer be terminated?A When a letter of revocation is postedB When a third party, who is sufficiently reliable, verbally notifies the offeree of the offerors revocationC When an offeree enquires whether the offeror will accept payment by credit card rather than cashD When an

12、offeror dies, the offeree is unaware of the death and the contract is not of a personal nature考点 Chapter3FormationofcontractI解析 A third party who is sufficiently reliable may revoke an offer on behalf of the offeror. Letters ofrevocation are only effective when they are received by the offeree, not

13、when they are posted.Enquiring whether another method of payment would be acceptable is a request for information thatdoes not terminate the original offer. The death of the offeror does not terminate the offer is theofferee is unaware of the death and the contract is not of a personal nature.5. 单选题

14、 Over an 18-month period, sales have been found to have an underlying linear trend of y = 7.112 +3.949x, where y is the number of items sold and x represents the month. Monthly deviations from trend have been calculated and month 19 is expected to be 1.12 times the trend value.What is the forecast n

15、umber of items to be sold in month 19?A 91B 92C 93D 94考点 Chapter14Forecasting解析 y=7.112 + 3.949xIf x =19, trend in sales for month 19 = 7.112 + (3.949 x 19) =82.143 Seasonally-adjusted trend value =82.143 x 1.12 =92If you failed to select the correct option, rework the calculation carefully. You sho

16、uldnt have too much trouble with this question since it is just a matter of plugging in a value for x into the equation given in the question.6. 单选题 Which of the following writers is not a member of the school of management thought to which the others belong?A FW TaylorB Elton MayoC Abraham MaslowD

17、Frederick Herzberg考点 Chapter11Leadingandmanagingpeople解析 Rationale： Frederick Taylor is associated with scientific management. The other writers are associated with the humanrelations school, focusing on the role of higher order needs (such as challenge and interest in the work) in human motivation.

18、Ways in: You could halve your options by realising that Maslow and Herzberg belong to the same school： therefore the odd one out must be one of the other two. 7. 单选题 Selection tests which focus on aptitude, intelligence and personality factors are called tests.Which word correctly completes this sen

19、tence? A ProficiencyB PsychometricC StandardisedD Sensitive考点 Chapter12Recruitmentandselection解析 Rationale: Proficiency tests focus on current ability to perform tasks. Standardised is a desirable quality of any type of test, meaning that it is applicable to a representative sample of the population

20、 being tested. Sensitive is another desirable quality meaning that the test can discriminate between different candidates.8. 论述题 Fill in the gaps. A flexible budget is a budget which, by recognising ., is designed to. as the level of activity changes. 考点 Chapter8Budgetarysystems解析 A flexible budget

21、is a budget which, by recognising cost behaviour patterns, is designed toflex or change as the level of activity changes.9. 单选题 Which of the following describes depreciation of fixtures?A not a cash cost so is ignored in the cost accountsB part of overheadsC part of prime costD is a cash outflow考点 C

22、hapter4Costclassification解析 Answers A, C and D are incorrect, leaving B as the only possible answer. Depreciation of fixtures is an overhead cost, and could be production, administration or selling and distribution overheads, depending on the nature of the fixtures.10. 单选题 What is the name given to

23、dividends that are paid part of the way through a companys financial year?A Semi-dividendsB Dividends paid in specieC Interim dividendsD Preference dividends考点 Chapter17Capitalmaintenanceanddividendlaw解析 Dividends paid part of the way through a companys financial year are known as interim dividends.

24、Dividends paid in specie are paid using a method other than cash.11. 单选题 If the interest rate is 8%, what would you pay for a perpetuity of $1,500 starting in the nearest $)A $1,620B $17,130C $18,750D $20,370考点 Chapter19Methodsofprojectappraisal解析 1,500/0.08 = 18,75012. 单选题 Insider dealing is a crim

25、inal offence.A TrueB False考点 Chapter22Fraudulentandcriminalbehaviour解析 Insider dealing is a criminal offence.13. 单选题 Which of the following resolutions is required to remove a director from office?A Ordinary resolutionB Ordinary resolution with special noticeC Special resolutionD Special resolution

26、with special notice考点 Chapter18Companydirectors解析 The removal of a company director from office requires an ordinary resolution with special notice.14. 材料题 What is the value of the units transferred to process 2?A $7,200B $13,200C $14,840D $15,400考点 考点：Chapter11Processcosting解析 STATEMENT OF COSTS PE

27、R EQUIVALENT UNIT Materials$ Labour$ Overheads$ TotalOpening stock 2,400 1,200 400Added during period6,0003,350 1,490Total cost 8,400 4,550 1,890Equivalent units 700 650 630Cost per equivalent unit $12 $7 $3 $22Value of units transferred to process 2 = 600 units x $22 = $13,20015. 论述题 CD plc produce

28、s a single product, the BC, which passes through three different processes, Alpha,Beta and Gamma. The throughput per hour of the three processes is 25, 30 and 32 units of BCrespectively. The organisation operates for ten hours a day, 5 days a week for 50 weeks of the year.The BC can be sold for $420

29、 per unit and it has a material cost of $170 per unit. It is anticipatedthat annual conversion costs will be $1,800,000. What is the throughput accounting ratio per day? (to 2 decimal places) 考点 Chapter2dThroughputaccounting解析 Process Alpha is the bottleneck as it can only process 25 units of BC per

30、 hour. There are 10working hours per day 250 units per day.Throughput return per day is $(420 170) 250 = $62,500.16. 材料题 State whether Vlad has any liability for money laundering.考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Vlad is guilty of the main offence of money laundering under the Proceeds

31、 of Crime Act.17. 单选题 The following statements have been made about budgets and standards: (i) Budgets can be used in situations where output cannot be measured, but standardscannot be used in such situations. (ii) Budgets can include allowances for inefficiencies in operations, but standards useper

32、formance targets which are attainable under the most favourable conditions. (iii) Budgets are used for planning purposes, standards are used only for controlpurposes. Which of the above statements is/are true? A (i) , (ii) and (iii)B (i) and (ii) onlyC (i) onlyD (ii) and (iii) only考点 Chapter10Budget

33、ingandstandardcosting解析 Statement (ii) is not correct. Standards can include allowances for inefficiencies inoperations, through the use of attainable standards. Statement (iii) is not correct either,standards and budgets are both used for planning and control purposes.18. 材料题 State whether Elles re

34、ply at the end of March had lapsed through the passing of time.考点 考点：Chapter6Breachofcontractandremedies解析 There is nothing to indicate that Janes (counter) offer is not still open in March. An offer may be expressed to last for a specified time. It then expires at the end of that time. If, however,

35、 there is no express time limit set, it expires after a reasonable time.19. 单选题 A fire on 30 September 20X2 destroyed some of a companys inventory and its inventory records. The following information is available: $ Inventory 1 September 20X2318.000 Sales for September 20X2 612.000 Purchases for Sep

36、tember 20X2412.000 Inventory in good condition at 30 September 20X2214.000 Standard gross profit percentage on sales is 25% Based on this information, what is the value of the inventory lost? A $96,000B $271,000C $26,400D $57,000考点 Chapter17Incompleterecords解析 $Opening inventory 318,000Purchases 412

37、,000Closing inventory (214,000) 516,000Notional cost of sales(612,000 x 75%)(459,000)Inventory lost57,00020. 单选题 A company incurs the following costs at various activity levels： Total cost $ Activity level Units 250.000 5,000 312,5007,500 400.000 10,000 Using the high-low method what is the variable

38、 cost per unit? A $25B $30C $35D $40考点 Chapter5Costbehaviour解析 Activity level CostUnits $Highest 10,000 400,000Lowest 5,000 250,000 5,000 150,00021. 简答题 Explain what is meant by a flexed budget考点 Chapter15Budgeting解析 Flexed budgetAn original budget is set at the beginning of the period based on the

39、estimated level of activity. This is, then, flexed to correspond with the actual level of activity.22. 单选题 You are preparing the financial statements for a business. The cost of the items in closing inventory is $41,875. This includes some items which cost $1,960 and which were damaged in transit. Y

40、ou have estimated that it will cost $360 to repair the items, and they can then be sold for $1,200. What is the correct inventory valuation for inclusion in the financial statements? A $39,915B $40,755C $41,515D $42,995考点 Chapter7Inventory解析 Original inventory valuation$ 41,875Cost of damaged items(

41、1,960)NRV of damaged items (1,200 - 360)84040,75523. 单选题 The following four data pairs have been obtained： (1, 5), (2, 6), (4, 9), (5, 11). Without carrying out any calculations, which of the following correlation coefficients best describes the relationship between x and y?A -0.98B -0.25C 0.98D 0.2

42、5考点 Chapter14Forecasting解析 From the data given, it is clear that the correlation is positive and strong. The correlation coefficient describing a positive strong relationship is 0.98.24. 单选题 The management accountant of a business has identified the following information: Activity level 800 units 1,

43、200 units Total cost $16,400 $23,600 The fixed costs of the business step up by 40% at 900 units. What is the variable cost per unit? A $8.00B $18.00C $19.67D $20.00考点 Chapter9Quantitativeanalysisinbudgeting解析 25. 单选题 Which of the following best describes a top-down budget?A A budget which has been

44、set by scaling down individual expenditure items until the totalbudgeted expenditure can be met from available resourcesB A budget which is set by delegating authority from top management, allowing budgetholders to participate in setting their own budgetsC A budget which is set without permitting th

45、e ultimate budget holder to participate in thebudgeting processD A budget which is set within the framework of strategic plans determined by topmanagement考点 Chapter13Performanceanalysisandbehaviouralaspects解析 A budget which is set without permitting the ultimate budget holder to participate in thebu

46、dgeting process.26. 单选题 Leaf Limited has had a mixed year. Its market share has improved two percentage points to20% but the overall market had contracted by 5% in the same period. The budgeted saleswere 504,000 units and standard contribution was $12 per unit. The sales market size variance is: A $

47、1,680,000 FavB $1,680,000 AdvC $302,400 AdvD $302,400 Fav考点 Chapter12Planningandoperationalvariances解析 27. 单选题 What is the name given to the person in charge of a voluntary winding-up of a company?A AdministratorB RecieverC ChargeeD Liquidator考点 Chapter21Insolvencyandadministration解析 A liquidator is

48、 in charge of a voluntary winding-up. The official receiver is in charge of a compulsory winding-up. An administrator is in charge of an administration.28. 单选题 As a minimum, what percentage of the votes is required to pass an ordinary resolution?A 50%B 51%C 75%考点 Chapter20Companymeetingsandresolutio

49、ns解析 An ordinary resolution requires a simple majority of the votes cast to be passed. 50% is not enoughbecause no majority is achieved and those voting against the resolution can have the same numberof votes. 51% is therefore the minimum.29. 单选题 IAS 7 requires the statement of cash flows to open wi

50、th the calculation of net cash from operating activities, arrived at by adjusting net profit before taxation. Which one of the following lists consists only of items which could appear in such a calculation? A Depreciation, increase in receivables, decrease in payables, proceeds from sale of equipme

51、nt, increase in inventoriesB Increase in payables, decrease in inventories, profit on sale of plant, depreciation, decrease in receivables C Increase in payables, proceeds from sale of equipment, depreciation, decrease in receivables, increase in inventories D Depreciation, interest paid, proceeds f

52、rom sale of equipment, decrease in inventories考点 Chapter22Statementsofcashflows解析 Proceeds from sale of equipment are included in investing activities.30. 简答题 In which ways do management accountants helps manager of a business? YES NO Control Plan Co-ordinate Make decisions Motivate 考点 Chapter1Accou

53、ntingformanagement解析 YES NOControl对Plan对Co-ordinate对Make decisions对Motivate对31. 论述题 Bortamord anticipates that a 90% learning curve will apply to the production of a new item. The first itemwill cost $2,000 in materials, and will take 500 labour hours. The cost per hour for labour and variableoverhead is $5. You are required to calculate the total cost for the first unit and for the first eight units. 考点 Chapter9Quantitativeanalysisinbudgeting解析 32. 单选题 How many directors are