2022年ACCA英国注册会计师考前难点冲刺押题卷带答案51

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1、2022年ACCA英国注册会计师考前难点冲刺押题卷带答案1. 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 Chapter8Contractofemployment解析 An employer may reasonably refuse a

2、 request for flexible working.2. 单选题 Which of the following statements in relation to effective consideration is correct?A It must be both adequate and sufficientB It must be adequate but need not be sufficientC It must be sufficient but need not be adequate考点 Chapter4FormationofcontractII解析 Conside

3、ration must be sufficient but need not be adequate.3. 简答题 What is the difference between a budget and a forecast?考点 Chapter15Budgeting解析 Budget and forecastA forecast is a prediction of what is expected to happen,a budget is a quantified, formal plan that the organisation is aiming to achieve.4. 单选题

4、 WQT Co manufactures a single product and an extract from their flexed budget for production costs is as follows. Activity level 80% 90% $ Direct material2,400 2,700 Labour 2,120 2,160 Production overhead 4,060 4,080 8,580 8,940 What would the total production cost allowance be in a budget flexed at

5、 the 83% level of activity? (to the nearest $) A $6,266B $6,888C $8,586D $8,688考点 Chapter15Budgeting解析 The total production cost allowance in a budget flexed at the 83% level of activity would be $8,688 (to the nearest $)Direct material cost per 1% = $30Labour and production overhead： $At 90% activi

6、ty 6,240At80% activity 6,180Change 10% 60Variable cost per 1% activity =$60/10% =$6Substituting in 80% activity：Fixed cost of labour and production overhead =$6,180-(80x$6) =$5,700Flexed budget cost allowance: $Direct material $30 x 83 2,490Labour and production overhead： variable $6 x 83 498 fixed

7、5,7008,6885. 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 an output level

8、 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(h).The high-lo

9、w 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 costs ($9,500

10、- $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 cost, and hence s

11、elected 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.6. 单选题 Which of the following is in the correct chronological se

12、quence for sales documents?A Enquiry - Order- Invoice - PaymentB Order- Enquiry- Invoice-PaymentC Enquiry - Order - Payment - InvoiceD Enquiry - Invoice -Order - Payment考点 Chapter6Accountingformaterials解析 The sales process may begin with an enquiry from a potential customer. The customer then places

13、 the order. When the order is delivered, the customer is sent an invoice. The customer is then required to pay the invoice within the credit period allowed.7. 单选题 Which of the following is NOT a characteristic of service costing?A High levels of direct costs as a proportion of total costsB Intangibi

14、lity of outputC Use of composite cost unitsD Can be used for internal services as well as external services考点 Chapter10Job,batchandservicecosting解析 For most services it is difficult to identify many attributable direct costs. A high level of indirect costs must be shared over several cost units, the

15、refore option A is not a characteristic of service costing.8. 单选题 Which of the following would help to explain a favourable direct labour efficiency variance? (i) Employees were of a lower skill level than specified in the standard (ii) Better quality material was easier to process (iii) Suggestions

16、 for improved working methods were implemented during the period A (i), (ii) and (iii)B (i) and (ii) onlyC (ii) and (iii) onlyD (i) and(II) only考点 Chapter21Performancemeasurement解析 Statement (i) is not consistent with a favourable labour efficiency variance. Employees of a lower skill level are like

17、ly to work less efficiently, resulting in an adverse efficiency variance.Statement (ii) is consistent with a favourable labour efficiency variance. Time would be saved in processing if the material was easier to process.Statement (iii) is consistent with a favourable labour efficiency variance. Time

18、 would be saved in processing if working methods were improved.Therefore the correct answer is C.9. 单选题 Which of the following statements regarding zero based budgeting are correct? (1) It is best applied to support expenses rather than to direct costs. (2) It can link strategic goals to specific fu

19、nctional areas. (3) It carries forward inefficiencies from previous budget periods. (4) It is consistent with a top-down budgeting approach. A (3) and (4)B (1) and (2)C (2) and (3)D (1) and (4)考点 Chapter8Budgetarysystems解析 ZBB is useful for support expenses as they are discretionary and it can be us

20、ed to linkstrategic goals to specific functional areas, so Statements 1 and 2 are correct.10. 单选题 Which of the following is associated with a negative Public Sector Net Cash Requirement?A The government is running a budget deficit.B The governments expenditure exceeds its incomeC The government is r

21、unning a budget surplusD Public Sector Debt Repayment (PSDR) is high.考点 Chapter3Themacroeconomicenvironment解析 Rationale: A budget surplus occurs when a governments income exceeds its expenditure: there is a negative PSNCR orPSDR. When a governments expenditure exceeds its income, so that it must bor

22、row to make up the difference, there is apositive PSNCR and we say that the government is running a budget deficit.Ways in: If you recognised that a negativePSNC means no borrowing, you might have been able to start eliminating someoptions11. 论述题 The selling price of Product X is set at $550 for eac

23、h unit and sales for the coming year are expected to be800 units. A return of 30% on the investment of $500,000 in Product X will be required in the coming year. What is the target cost for each unit of Product X? 考点 Chapter2bTargetcosting解析 The correct answer is: $362.50Required return: $500,000 30

24、% = $150,000Total sales revenue: $550 800 units = $440,000Therefore total cost = $440,000 $150,000 = $290,000Unit cost = $290,000/800 = $362.5012. 单选题 Mobiles Co sells goods with a one year warranty under which customers are covered for any defect that becomes apparent within a year of purchase. In

25、calendar year 20X4, Mobiles Co sold 100,000 units.The company expects warranty claims for 5% of units sold. Half of these claims will be for a major defect, with an average claim value of $50. The other half of these claims will be for a minor defect, with an average claim value of $10. What amount

26、should Mobiles Co include as a provision in the statement of financial position for the year ended 31 December 20X4? A $125,000B $ 25,000C $300,000D $150,000考点 Chapter11Provisionsandcontingencies解析 Mobiles Co should provide on the basis of the expected cost.The expected cost would becalculated as (2

27、.5% x 100,000 x $50) + (2.5% x 100,000 x $10) = $125,000 + $25,000 =$150,000.13. 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 areabsorbed at the rate of $8 per hour worked.

28、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 between this figure and the 500 labour ho

29、urs 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 charged against the project decision? A $3,

30、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 are not an incurred cost.14. 单选题 Which

31、 of the following is an example of a valid offer?A A display of goods for saleB An Internet shop that advertises products for saleC A newspaper advert that includes a specific statement, made to the world at large, offering arewardfor the return of a particular itemD An invitation for potential supp

32、liers to tender for the provision of services考点 Chapter3FormationofcontractI解析 Although newspaper adverts are usually considered invitations to treat, they will be regarded asoffers if they are made to the world at large and are sufficiently specific. The other options areexamples of invitations to

33、treat.15. 单选题 All the following, with one exception, are examples of advantages of a computer-based accounting system over a manual system. Which statement is the exception? A Financial calculations can be performed more quickly and accuratelyB Financial information can be presented to other busines

34、s departments in a variety of formsC There is much stronger provision for data securityD The system is easier to update as new information becomes available考点 Chapter8Theroleofaccounting解析 Rationale: The system does not by itself provide for data security: appropriate controls have to be designed an

35、d implemented by users. Computer files are as vulnerable to theft and wilful damage as manual files, and are perhaps even more vulnerable to corruption or loss of data through user error 16. 单选题 W is registered for sales tax. The managing director has asked four staff in the accounts department why

36、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 replies 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

37、 of exempt products.D The companysold some products to businesses not registeredfor sales tax.考点 Chapter13Salestax解析 A, B and C 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. 17. 单选

38、题 Which of the following will the Registrar of Companies hold on a companys file?A Copies of all ordinary resolutionsB Certificate of incorporationC Minutes from board meetings考点 Chapter13Companyformation解析 As well as sending a certificate of incorporation to the company, the Registrar will keep a c

39、opy on thecompanys file. Not all ordinary resolutions will be filed. Copies of board minutes are not sent to theRegistrar.18. 材料题 Calculate the chain base index for sales in February 20X4 and March 20X4考点 考点：Chapter15Budgeting解析 Chain base index in February $15,000/$12,000 x l00 = 125Chain base inde

40、x in March $21,000/$15,000 x l00 = 14019. 单选题 Which one of the following would not lead directly to a shift in the demand curve for overseas holidays?A An advertising campaign by holiday tour operatorsB A fall in the disposable incomes of consumersC A rise in the price of domestic holidaysD A rise i

41、n the price of overseas holidays考点 Chapter4Microeconomicfactors解析 Rationale: A rise in the price of overseas holidays will lead to a movement along the demandcurve rather than a shift in thedemand curve.20. 单选题 The following documents are used in accounting for raw materials:(i) goods received note(

42、ii) materials returned note(iii) materials requisition note(iv) delivery noteWhich of the documents may be used to record raw materials sent back to stores from production?A (i) and (ii)B (i) and (iv)C (ii) onlyD (ii) and (iii)考点 Chapter6Accountingformaterials解析 A materials returned note is used to

43、record materials sent back to stores from production. A materials requisition note is a request from production to stores for material. A goods received note is produced by the stores department to record the receipt of goods into stores and a delivery note is provided by the supplier when goods are

44、 delivered.21. 单选题 A company has used expected values to evaluate a one-off project. The expected valuecalculation assumed two possible profit outcomes which were assigned probabilities of0.4 and 0.6. Which of the following statements about this approach are correct? (1) The expected value profit is

45、 the profit which has the highest probability of beingachieved. (2) The expected value gives no indication of the dispersion of the possible outcomes. (3) Expected values are relatively insensitive to assumptions about probability. (4) The expected value may not correspond to any of the actual possi

46、ble outcomes. A (2) and (4) onlyB (2), (3) and (4)C (1), (2) and (3)D (3) and (4) only考点 Chapter7Riskanduncertainty解析 The expected value does not give an indication of the dispersion of the possibleoutcomes; a standard deviation would need to be calculated, so Statement 2 is correct.The expected val

47、ue is an amalgamation of several possible outcomes and their associatedprobabilities so it may not correspond to any of the actual possible outcomes, soStatement 4 is correct.22. 单选题 Flow cost accounting is a technique which can be used to account for environmental costs.Inputs and outputs are measu

48、red through each individual process of production. Which of the following is NOT a category used within flow cost accounting? A Material flowsB System flowsC Delivery and disposal flowsD Waste flows考点 Chapter2eEnvironmentalaccounting解析 Waste flows are not a category used within flow cost accounting,

49、 however, the otherthree categories are.23. 单选题 Which of the following variances should a production manager be held responsible for?A Material price planning varianceB Material price operational varianceC Material usage planning varianceD Material usage operational variance考点 Chapter12Planningandop

50、erationalvariances解析 Material usage operational variance. Material usage variances are in the productionmanagers control. Material price variances are usually the responsibility of the purchasingmanager.Operational variances can be controlled by a line manager. In this instance the productionmanager

51、 can control efficiencies within the production process, influencing the operationalvariance. Planning variances are attributable to the manager responsible for approving theoriginal standard, usually a more senior director24. 单选题 A manufacturer and retailer of kitchens introduces an enterprise reso

52、urce planning system. Which of the following is NOT likely to be a potential benefit of introducing this system? A Schedules of labour are prepared for manufacturingB Inventory records are updated automaticallyC Sales are recorded into the financial ledgersD Critical strategic information can be sum

53、marised考点 Chapter14Performancemanagementinformationsystems解析 The tracking and summarising of critical strategic information is done by an ExecutiveInformation System (EIS).The other three options are all likely to be potential benefits which would result from theintroduction of an ERPS.25. 论述题 A div

54、ision with capital employed of $400,000 currently earns an ROI of 22%. It can make an additionalinvestment of $50,000 for a five year life with nil residual value. The average net profit from thisinvestment would be $12,000 after depreciation. The divisions cost of capital is 14%. What are the resid

55、ual incomes before and after the investment? 考点 Chapter17Divisionalperformanceandtransferpricing解析 26. 单选题 Which TWO of the following are AUTOMATICALLY unfair grounds for dismissing an employee? (1) Engaging in trade union activity (2) Constructive dismissal (3) Dismissal on transfer of employment to a new undertaking (4) Redundancy A 1 and 2B 2 and 3C 3 and 4D 1 and 3考点 Chapter9Dismissalandredundancy解析 Dismissal for engaging in trade union activity or on transfer of employment are automatically unfairreasons for dismissal.27. 材料题 材料全屏 Jinx