2022年ACCA英国注册会计师必考试题库含答案14

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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 The following question is taken from the December 2011 exam paper. The following shows the total overhead costs for given levels of a companys total output. Cost Output $ Units 4,0001,000 7,000 2,000 10,000 3,000 9,500 4,000 A step up in fixed costs of $500 occurs at a

2、n output level of 3,500 units. What would be the variable overhead cost per unit (to the nearest $0.01) using the high-low technique? A $1.67per unitB $1.87per unitC $2.75per unitD $3.00 per unit考点 Chapter5Costbehaviour解析 ACCA examining team commentsThis question relates to study guide reference A3(

3、h).The high-low technique estimates variable cost per unit by looking at the change in costs between the highest and lowest levels of output. The correct answer is A. This can be calculated by finding the change in cost between the highest and lowest output levels not explained by the step in fixed

4、costs ($9,500 - $4,000 - $500 = $5,000) , and dividing by the change in output between the highest and lowest output levels. ($5,000 / (4,000 units - 1,000 units) = $1.67 per unit.Many candidates incorrectly based their calculations on the change in costs between the highest and lowest levels of cos

5、t, and hence selected option D ($10,000 - $4,000)/ (3,000 units -1,000units) or C ($10,000 - $4,000 - $500)/ (3,000 units - 1,000 units). This mistake suggests some confusion between the independent variable, output, and the dependent variable, cost.2. 单选题 Listed below are some comments on accountin

6、g concepts.1 Financial statements always treat the business as a separate entity.2 Materiality means that only items having a physical existence may be recognised as assets.3 Provisions are estimates and therefore can be altered to make the financial results of a business more attractive to investor

7、s.Which, if any, of these comments is correct, according to the IASBs Conceptual Framework for Financial Reporting? A 1 onlyB 2 onlyC 3 onlyD None of them考点 Chapter3财务信息的定性特征解析 Statement only is correct (2)Materiality concerns whether an item in the financial statements can influence users decisions

8、.(3)Information should be a faithful representation of the economic phenomena it purports to represent. This includes being neutral, ie without bias in the selection or presentation of the financial information. Therefore information must not be manipulated in any way in order to influence the decis

9、ions of the users. 3. 单选题 Which of the following statements is/are correct?(i) A by-product is a product produced at the same time as other products which has a relatively low volume compared with the other products(ii) Since a by-product is a saleable item it should be separately costed in the proc

10、ess account, and should absorb some of the process costs(iii) Costs incurred prior to the point of separation are known as common or joint costsA (i) and (ii)B (i) and (iii)C (ii) and (iii)D (iii) only考点 Chapter12Processcosting,jointproductsandby-products解析 Statement (i) is incorrect because the val

11、ue of the product described could be relatively high even though the output volume is relatively low. This product would then be classified as a joint product.Statement (ii) is incorrect. Since a by-product is not important as a saleable item, it is not separately costed and does not absorb any proc

12、ess costs.Statement (iii) is correct. These common or joint costs are allocated or apportioned to the joint products.4. 单选题 _Systems pool data from internal and external sources and make information available to senior managers, for strategic, unstructured decision-making.Which word or phrase correc

13、tly completes this sentence? A ExpertB Decision SupportC Executive SupportD Management Suppor考点 Chapter8Theroleofaccounting解析 Rationale: This is the definition of an Expert System. It is distinguished from a DSS by supporting decision-making at a higher and less structured level. Expert systems draw

14、 on a knowledge base to solve well-defined technical problems.Pitfalls: Management, Expert and Decision were plausible distractors: make sure you can distinguish between the different types of system, and how they contribute to decision-making and problem solving. 5. 单选题 The following data represent

15、s a time series： X 36 Y 41 34 38 42 A series of three point moving averages produced from this data has given the first two values as 38 and 39. What are the values of (X, Y) in the original time series? A (38, 39)B (38, 40)C (40, 38)D (39, 38)考点 Chapter14Forecasting解析 X = 38 and Y = 40X + 36 + Y =

16、38 336 + Y + 41 = 39 3Y = (3 x 39) - 36 - 41 = 40 X + 36 + 40 = 38 3X = (38 x 3) - 36 - 40 = 386. 单选题 Which of the following statements about the requirements of IAS 37 Provisions, contingent liabilities and contingent assets are correct? 1 A contingent asset should be disclosed by note if an inflow

17、 of economic benefits is probable. 2 No disclosure of a contingent liability is required if the possibility of a transfer of economic benefits arising is remote. 3 Contingent assets must not be recognised in financial statements unless an inflow of economicbenefits is virtually certain to arise A Al

18、l three statementsarecorrectB 1 and 2 onlyC 1 and 3 onlyD 2 and 3 only考点 Chapter11Provisionsandcontingencies解析 All 3 statements are correct7. 单选题 Which of the following statements about the valuation of inventory are correct, according to IAS 2 Inventories? 1 Inventory items are normally to be value

19、d at the higher of cost and net realisable value. 2 The cost of goods manufactured by an entity will include materials and labour only. Overhead costs cannot be included. 3 LIFO (last in, first out) cannot be used to value inventory. 4 Selling price less estimated profit margin may be used to arrive

20、 at cost if this gives a reasonable approximation to actual cost. A 1, 3 and 4 onlyB 1 and 2 onlyC 3 and 4 onlyD None of the statements are correct考点 Chapter7Inventory解析 Statement 1) inventory should be valued at the lower of cost and NRV not the higherStatement 2) production overheads based on a no

21、rmal level of production should be included 8. 单选题 How long does a company have to file amended articles with the Registrar if they have been altered?A 14 daysB 15 daysC 21 daysD 28 days考点 Chapter14Constitutionofacompany解析 A company has 15 days to file amended articles with the Registrar.9. 单选题 A fl

22、oating charge will crystallise on the occurrence of which of the following events?A Sale of the assets subject to the chargeB Resignation of the finance directorC The chargee appointing a receiver考点 Chapter16Loancapital解析 Active intervention by the chargee, such as appointing a receiver, will cause

23、the charge to crystallise. The other options will not cause the charge to crystallise.10. 材料题 材料全屏 Adam, who operates an accountancy practice, charges 1,000 per year for producing business accounts fortax purposes. Unfortunately he has had some difficulty in recovering his fees from two clients as f

24、ollows. Bob, a car mechanic, told Adam that he could only raise cash to pay half of his fees but that he wouldservice Adams car for the coming year. Adam reluctantly agreed to this proposal. Dawn, a not very successful musician, also told Adam that she could only pay half the money she owed himas sh

25、e needed to use the other half to finance her new recording. Once again Adam agreed to accept the halfpayment. Dawns recording subsequently became a major hit and she made 100,000 profit from it. Adam himself is now in financial difficulty and needs cash to pay his own tax bill. 30 【论述题】 Explain whe

26、ther Adam can require Bob to pay his fees in full 考点 考点：Chapter4FormationofcontractII解析 Adam agreed to accept Bobs servicing of his car as a payment in kind. He may not recover any further sumfrom Bob. Consideration need not be adequate at law but must be sufficient so the question of whetherservici

27、ng of the car is valuable enough is not relevant.11. 单选题 The following extract is taken from a draft version of companys statement of cash flows, prepared by a trainee accountant. $000 Net cash flow from operating activities Profit before tax Depreciation charges 484 Profit on sale of property, plan

28、t and equipment 327 Increase in inventories 35 Decrease in trade and other receivables (74) Increase in trade payables (41) Cash generated from operations29 760 Four possible mistakes that may have been made by the trainee accountant are listed below. 1The profit on sale of property, plant and equip

29、ment should be subtracted, not added. 2The increase in inventories should be added, not subtracted. 3The decrease in trade and other receivables should be added, not subtracted. 4The increase in trade payables should be subtracted, not added. Which of the four mistakes did the trainee accountant mak

30、e when preparing the draft statement? A 1and2 onlyB 1and3 onlyC 2and4 onlyD 3and4 only考点 Chapter22Statementsofcashflows解析 The corrected extract is as follows: $!000Net cash flow from operating activities Profit before tax484Depreciation charges 327Profit on sale of property, plant and equipment(35)I

31、ncrease in inventories(74)Decrease in trade and other receivables 41Increase in trade payables 29Cash generated from operations 77212. 单选题 In a company limited by shares, what is the limit of a members liability?A The amount they guaranteed to pay in the event of the company being liquidatedB The am

32、ount of share capital they have purchased, including any amounts outstanding on the sharesthat they ownC Nothing, the company is liable for its own debts考点 Chapter12Corporationsandlegalpersonality解析 In a company limited by shares, a members liability is limited to the amount of company sharecapital

33、they have purchased, including any amounts outstanding.13. 论述题 Returning to the question above, now assume that the company operates a marginal costing system. Required Recalculate any variances necessary and produce an operating statement. 考点 Chapter11Varianceanalysis解析 (a) There is no fixed overhe

34、ad volume variance.(b) The standard contribution per unit is $(20 6.60) = $13.40, therefore the sales volume variance of250 units (A) is valued at ( $13.40) = $3,350 (A).The other variances are unchanged, therefore an operating statement might appear as follows.Note. The profit here is the same as t

35、he profit calculated by standard absorption costing because therewere no changes in inventory levels. Absorption costing and marginal costing do not always produce anidentical profit figure.14. 单选题 Cleverclogs is short of labour for a new one-off project needing 600 hours of labour and haschoices as

36、 to where to source this. He could hire new people temporarily from an agencyat a cost of $9 per hour. Alternatively he could recruit new temporary staff at a fixed costof advertising of $1,200 but then only pay $6 per hour for the time. He could also redirectsome staff from existing work who are cu

37、rrently paid $7 per hour and who make sandalsthat generate a contribution of $3 per hour after all variable costs. Sandals are a goodselling product and Cleverclogs will lose the production and the related sales whilst staff isworking on the new one-off project. What is the relevant cash flow? A $1,

38、800B $3,600C $4,200D $4,800考点 Chapter6Short-termdecisions解析 The options are:Agency 600 $9/hr = $5,400Internal transfer 600 (7 + 3) = $6,000Hire new $1,200 + (600 $6/hr) $4,800Cleverclogs would select the lower of the costs and so this is the relevant cash flow.15. 单选题 The following circumstances may

39、 arise in relation to the launch of a new product: (i) Demand is relatively inelastic. (ii) There are significant economies of scale. (iii) The firm wishes to discourage new entrants to the market. (iv) The product life cycle is particularly short. Which of the above circumstances favour a penetrati

40、on pricing policy? A (ii) and (iii) onlyB (ii) and (iv)C (i), (ii) and (iii)D (ii), (iii) and (iv) only考点 Chapter5Pricingdecisions解析 If demand is inelastic or the product life cycle is short, a price skimming approach wouldbe more appropriate.16. 论述题 What objectives might the following not for profi

41、t organisations have? (a) An army (d) A political party (b) A local council (e) A college (c) A charity 考点 Chapter18Furtheraspectsofperformancemanagement解析 Here are some suggestions.(a) To defend a country(b) To provide services for local people (such as the elderly)(c) To help others/protect the en

42、vironment(d) To gain power/enact legislation(e) To provide education17. 单选题 Which one of the following statements is true?A Limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year B For organisations that have limited company status,

43、ownership and control are legally separate.C The benefit of being a sole trader is that you have no personal liability for the debts of your business. D Ordinary partnerships offer the same benefits as limited companies but are usually formed by professionals such as doctors and solicitors. 考点 Chapt

44、er1Businessorganisationsandtheirstakeholders解析 Rationale: In a limited company, the owners (shareholders) are separate from the managers of the concern (board ofdirectors).Pitfalls: Some options look plausible because of the wording. Limited doesnt mean only being allowed to trade up to - but looks

45、as if it might. The second half of the statement about partnerships is true - but this doesnt mean that the firsthalf is also true.Ways in: You should have been able to rule out A (no companys turnover is limited), C (sole traders do have personal liability for debts: they do not have limited liabil

46、ity) and D (ordinary partnerships are different from limitedcompanies)18. 单选题 Which of the following is NOT a right granted to a pregnant employee?A Time-off for ante-natel careB Protection from unfair dismissalC Statutory maternity leaveD Flexible working on return to work考点 Chapter8Contractofemplo

47、yment解析 An employer may reasonably refuse a request for flexible working.19. 单选题 Which of the following statements is true?A Strong values improve corporate performanceB Strong values can replace rules and controls in an organisationC Strong values minimise conflict within an organisationD Strong va

48、lues are dangerous if they filter out uncomfortable environmental information考点 Chapter6Organisationalcultureandcommittees解析 Rationale： This is a problem with strong cultures (and ultra-cohesive groups).Pitfalls： The other statements are plausible： you need to come up with counter-arguments to show

49、that they are not always true. B is most plausible because it makes a limited claim that values can replace rules： think of health and safety or financial controls, however, to disprove the claim. Ways in： You could rule out two of the statements because they are dogmatic (so that just one counter-e

50、xample wouldmake them untrue).20. 材料题 材料全屏 G Co makes the following purchases and sales. 1 January Purchases Sales4.000units for $10,000 31 JanuaryPurchases 1.000units for $2,000 15 February Sales3.000units for $13,000 28 February Purchases1,500 units for $3,750 14 March Sales500 units for $1,200 54

51、 【单项选择题】 At 31 March which of the following closing inventory valuations using FIFO is correct? A $8,000B $7,500C $7,000D $6,500考点 考点：Chapter6Accountingformaterials解析 See workings above. If you selected the wrong option then check your workings carefully against the above table.21. 单选题 What is an ac

52、ronym used to describe the key elements of an organisations external environment?A SWOTB SMARTC PEST考点 Chapter2Thebusinessenvironment解析 Rationale： PEST stands for Political, Economic, Socio-cultural and Technological.Pitfalls： SWOT (Strengths, Weaknesses, Opportunities, Threats) is a related exercis

53、e, as PEST data is fed into the O/T part of the business appraisal.Ways in: Youcould eliminate as many distractors as you could identify: SMART (Specific, Measurable, Attainable, Relevant,Time-bounded) refers to objective-setting.22. 单选题 In material flow cost accounting (MFCA), input manufacturing c

54、osts are categorised into material costs,waste treatment costs and which of the following?A System costs and energy costsB Positive product costsC Negative product costsD Positive products costs and negative product costs考点 Chapter2aActivitybasedcosting解析 Input costs consist of material costs, waste

55、 management costs, energy costs and system costs(labour and overhead costs).Output costs are allocated between positive products (good finished output) and negative productcosts (cost of waste and emissions).23. 单选题 Leaders may be distinguished from managers by the fact that they do not depend on_in

56、 the organisation.Which of the following types of power correctly completes this statement?A Expert powerB Position powerC Physical power考点 Chapter11Leadingandmanagingpeople解析 Rationale： Position power is legitimate organisational authority, by virtue of a position in the organisation hierarchy： managers depend largely on it for their influence. Leaders are often required to exercise informal, interpersonal forms of influence, such as person power (cha