2022年ACCA英国注册会计师必考试题库含答案68

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1、2022年ACCA英国注册会计师必考试题库含答案1. 单选题 An organisation is a social arrangement which pursues collective_, which controls its own performance and which has a boundary separating it from its environment. Which of the following words best completes this sentence? A ProfitsB StakeholdersC GoalsD Tactics考点 Chapt

2、er1Businessorganisationsandtheirstakeholders解析 Rationale： Collective goals or aims are a feature of organisations.Pitfalls： Watch out for closely related terminology likegoals and tactics. You might have thought tactics would fit here, but they are the lower level plans of functions: they maynot be

3、shared by the organisation as a whole.Ways in: If you didnt know the definition, you could have got to the answer byruling out the other options. Stakeholders doesnt fit pursues; profits are not the objective of all organisations; and tactics are at a lower level than goals.2. 简答题 What would an adve

4、rse 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 and a favourable materials usage variance indicates that there is an inverse relationship between the

5、two. This might be caused by purchasing higher quality material.3. 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 = 18,7504. 单选题 _is an analysis of statistic

6、s on birth and death rates, age structures of people and ethnic groups within a community. Which word correctly completes the sentence? A ErgonomicsB EconomicsC PsychographicsD Demographics考点 Chapter2Thebusinessenvironment解析 Rationale: The statement defines demographics. Ergonomics is a study of the

7、 interaction ofhumans and their environments (used in design of office equipment and furniture, for example). Psychographics is the study of psychological factors (used in selection testing, for example).Ways in: You could eliminate as many distractors as you could define in other ways.5. 简答题 Which

8、of the following documents would be completed in each situation? Material Requisition Purchase Requisition Goods received note Goods returned note Material returned to stores from production Form completed by the stores department detailing inventory requirements Materials returned to supplier Mater

9、ials Requisition Purchase Requisition Goods received note Goods returned note Form completed by stores on receipt of goods Form completed by production detailing inventory requirements. 考点 Chapter6Accountingformaterials解析 Material Purchase Goods received Goods returned RequisitionRequisitionnote not

10、eMaterial returned to 对stores from productionForm completed by the 对stores department detailinginventory requirementsMaterials returned to supplier 对 Materials Purchase Goods received Goods returnedRequisitionRequisitionnote noteForm completed by 对stores on receipt of goodsForm completed by 对product

11、ion detailing inventory requirements.6. 单选题 In a decision about whether or not to sell a joint product at the split-off point or after further processing,joint costs are relevant.A TrueB False考点 Chapter6Short-termdecisions解析 False7. 单选题 PQR sells one product. The cost card for that product is given

12、below: $ Direct materials 4 Direct labour5 Variable production overhead 3 Fixed production overhead 2 Variable selling cost3 The selling price per unit is $20. Budgeted fixed overheads are based on budgeted production of 1,000 units. Opening inventory was 200 units and closing inventory was 150 unit

13、s. Sales during the period were 800 units and actual fixed overheads incurred were $1,500. What was the total contribution earned during the period? A $2,000B $2,600C $4,000D $2,500考点 Chapter9AbsorptionandmarginalCosting解析 Total variable cost= $(4 + 5 + 3 + 3) = $15Contribution per unit= $20-$15 = $

14、5Total contribution earned= $5 x 800 = $4,0008. 材料题 材料全屏 Gem Ltd has a number of different types of worker that perform services for it. The professionals are highly-skilled individuals who perform services for clients of Gem Ltd at a range ofdifferent locations owned by the company. Clients have th

15、e right to choose which professional they see andat what time. The techies are skilled technical workers that develop and maintain Gem Ltds information systems. Theyare not told what work needs to be done, but are expected to identify and solve problems that arise. Theorder in which jobs are done an

16、d how the jobs are done is a decision for each techie. The mechanics are unskilled workers who maintain the fleet of Gem Ltds company vehicles. They areprovided with the tools they need to do their job and are provided with a list of work that needs doing eachday. 27 【论述题】 State whether the professi

17、onals are employees or independent contractors 考点 考点：Chapter8Contractofemployment解析 The issue regarding the professionals is their integration with the company. Using the integration test, the courts consider whether the employee is so skilled that they cannot be controlled in the performance of the

18、ir duties. In Cassidy v Ministry of Health 1951 a doctor was held to be an employee as they were selected for a particular task and integrated into the organisation to perform certain surgical operations. If patients had the right to choose the doctor, this would indicate that the doctor was not so

19、integrated and they would have been treated as an independent contractor. It is therefore likely that the professionals will be classified as independent contractors.9. 单选题 Which of the following statements relating to limited liability partnerships is correct?A They are limited to a maximum of 20 m

20、embersB They must have a minimum of two membersC They must have at least one unlimited member考点 Chapter11Partnerships解析 Like all partnerships, LLPs must have at least two members.10. 单选题 Which of the following accurately defines the internal rate of return (IRR)?A Theaverage annual profit from an in

21、vestment expressed as a percentage of theinvestment sumB The discount rate (%) at which the net present value of the cash flows from an investment is zeroC Thenet present value of the cash flows from an investment discounted at the required rate ofreturnD The rate (%) at which discounted net profits

22、 from an investment are zero考点 Chapter19Methodsofprojectappraisal解析 IRR is the discount rate at which the net present value of the cash flows from an investment is zero.11. 单选题 Which of the following is correct concerning the market value of a companys shares?A Market value must be greater than nomi

23、nal valueB Market value must be lower than nominal valueC Market value equals nominal valueD Market value may be equal, greater or lower than nominal value考点 Chapter15Sharecapital解析 A shares market value is based on the prospects of the company and may be equal, greater or lowerthan nominal value.12

24、. 材料题 State the duties to FGH Ltd that Fay has breached考点 考点：Chapter18Companydirectors解析 Under the Companies Act 2006, Fay is in breach of her s175 duty to avoid conflict of duty and personalinterest. This is because she did not disclose her interest in Ix plc and she obtained a personal advantageth

25、rough this interest. She is also in breach of her s176 duty not to accept benefits from third parties whenshe accepted the substantial payment from Ix plc for passing on information.13. 单选题 Which TWO of the following are advantages of using a debenture trust deed? (1) The deed creates a charge or ch

26、arges over the companys assets which creates security (2) A single trustee of the debentureholders is appointed so the company only has to deal with oneperson (3) Debentures covered by a debenture trust deed have a higher priority of repayment on liquidation thandebentures not covered by a deed (4)

27、The process of selling a debenture covered by a debenture trust deed is substantially faster than theprocess of selling a debenture not covered by a debenture trust deed. A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter16Loancapital解析 A debenture trust deed creates security for the debentures via char

28、ges. A single person (a trustee) is appointed. This means the company only has to deal with one person rather than a number of individual debentureholders. Debentures covered by a debenture trust deed do not have a higher priority of repayment and are not necessarily faster to sell.14. 单选题 Which of

29、the following may NOT be achieved by written resolution?A Removal of an auditorB Alteration of the companys articlesC Variation of class rightsD Change to the companys name考点 Chapter20Companymeetingsandresolutions解析 Removal of an auditor (or a director) are the only items of business that may not be

30、 achieved by awritten resolution.15. 单选题 The costs below relate to the month of June. Fixed budget Flexed budget Actual 2,200 units 2,000 units 2,000 units Total direct materials $165,000 $150,000 $140,000 What was the total direct material variance? A $10,000AdverseB $10,000FavourableC $25,000Adver

31、seD $25,000Favourable考点 Chapter21Performancemeasurement解析 $10,000 Favourable.The total direct materials variance can be found by comparing the flexed budget figures with the actual figures. $Total materials cost shouldhave been 150,000But was 140,000Variance 10,000(F)16. 材料题 Identify three major non

32、-financial factors that AB would need to consider in making its eventualdecision as to what to do.考点 考点：Chapter6Short-termdecisions解析 Non-financial factors that must be considered in reaching the decision(i) The workforce. If the recommended course of action is undertaken, the workforce willproduce

33、enough units of X in the next 13 weeks to satisfy sales demand over the next year(with 18 weeks supply of existing finished goods inventories and a further 35 weekssupply obtainable from direct materials inventories). When production of Y begins, thedirect labour content of production will fall to $

34、2.85 per kg less than 40% of the currenteffort per kg produced but sales demand will not rise. The changeover will therefore meana big drop in labour requirements in production. Redundancies seem inevitable, and mightbe costly. By switching to producing Y as soon as possible, the redundancies might

35、be lessimmediate, and could be justified more easily to employees and their union representativesthan a decision to produce enough X in the next three months to eliminate furtherproduction needs for about nine months.(ii) Customers interests. Product Y is a superior and more effective compound than

36、X. Itwould be in customers interests to provide them with this improved product as soon aspossible, instead of delaying its introduction until existing inventories of direct materials forX have been used up.(iii) Competition. CD is expected to start selling Y overseas, and quite possibly in directco

37、mpetition with AB. CD has the advantage of having developed Y itself, and appears to useit in the preliminary stage of an alternative technical process. The competitive threat to AB istwofold: (1) CD might take away some of the replacement demand for Y from AB so that ABssales of X or Y would fall.

38、(2) CD might compete with AB to install its total technical process into customersfactories, and so the competition would be wider than the market for compound Y.17. 单选题 Which of the following statements are false? (i) If a sample is selected using random sampling, it will be free from bias. (ii) A

39、sampling frame is a numbered list of all items in a sample. (iii) In cluster sampling there is very little potential for bias. (iv) In quota sampling, investigators are told to interview all the people they meet up to a certain quota. A (i), (ii), (iii) and (iv)B (i), (ii) and (iii)C (ii) and (iii)D

40、 (ii) only考点 Chapter2Sourcesofdata解析 A sampling frame is a numbered list of all items in a population (not a sample). Cluster sampling involves selecting one definable subsection of the population which therefore makes the potential for bias considerable.18. 单选题 How much should be invested now (to t

41、he 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 = $24,000 r = cost of capital as a proportion = 5% = 0.05PV =24,000

42、/0.05=$480,00019. 单选题 A firm has to pay a $0.50 per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firms accounts?A selling expenseB direct expenseC production overheadD administrative overhead考点 Chapter4Costclassification解

43、析 As the royalty relates to every unit produced, it is therefore classified as a direct expense.20. 单选题 Which of the following items should be included in current assets? (i) Assets which are not intended to be converted into cash (ii) Assets which will be converted into cash in the long term (iii)

44、Assets which will be converted into cash in the near future A (i) onlyB (ii) onlyC (iii) onlyD (ii) and (iii)考点 Chapter8Tangiblenon-currentassets解析 Items (i) and (ii) are non-current assets. Only item (iii) is a current asset.21. 单选题 Which TWO of the following are offences connected with the insolve

45、ncy of a company? (1) Wrongful trading (2) Market abuse (3) Making a false declaration of solvency (4) Bribery A 1 and 3B 1 and 4C 2 and 3D 2 and 4考点 Chapter22Fraudulentandcriminalbehaviour解析 Wrongful trading is committed when the directors allow a company to trade when there is noreasonable prospec

46、t of the company avoiding liquidation. Making a false declaration of solvency iscommitted when the company wishes to arrange a members voluntary liquidation and the directorsfalsely declare that the company is solvent.22. 单选题 On a vote on a show of hands, how many votes is each member granted?A OneB

47、 One per share heldC As many votes as their shareholding entitles them to考点 Chapter20Companymeetingsandresolutions解析 On a vote on a show of hands, each member receives one vote.23. 单选题 X Co sells goods with a one year warranty and had a provision for warranty claims of $64,000 at 31 December 20X0. D

48、uring the year ended 31 December 20X1, $25,000 in claims were paid to customers. On 31 December 20X1, X Co estimated that the following claims will be paid in the following year： ScenarioProbabilityAnticipated cost Worst case 5% $150,000 Best case 20%$25,000 Most likely 75%$60,00 What amount should

49、X Co record in the statement of profit or loss for the year ended 31 December 20X1 in respect of the provision? A $57,500B $6,500C $18,500D $39,000考点 Chapter11Provisionsandcontingencies解析 Provision required at 31.12.X1 = (0.05 x 150) + (0.20 x 25) + (0.75 x 60)Provision b/f at 31.12.X0Utilised durin

50、g yearIncrease required - charge to SPLProvision c/f at 31.12.X124. 单选题 Which TWO of the following are most likely to be performance measures for a not for profitorganisation? (1) Efficient resource allocation. (2) Return on investment (ROI) and residual income (RI) (3) Minimising the cost of resour

51、ces used. (4) Success measured against competition A 1 and 2B 2 and 3C 3 and 4D 1 and 3考点 Chapter18Furtheraspectsofperformancemanagement解析 Efficient resource allocation and minimising the cost of resources used.Not for profit organisations do not usually measure themselves against competition.Howeve

52、r, sometimes they use benchmarking against similar departments or organisations.Not for profit organisations dont use ROI or RI.25. 单选题 A manufacturing company decides which of three mutually exclusive products to make inits factory on the basis of maximising the companys throughput accounting ratio

53、. Current data for the three products is shown in the following table: Product X Product Y Product Z Selling price per unit $60 $40 $20 Direct material cost per unit $40 $10 $16 Machine hours per unit 10 20 2.5 Total factory costs (excluding direct materials) are $150,000. The company cannot makeeno

54、ugh of any of the products to satisfy external demand entirely as machine hours arerestricted. Which of the following actions would improve the companys existing throughputaccounting ratio? A Increase the selling price of product Z by 10%B Increase the selling price of product Y by 10%C Reduce the material cost of product Z by 5%