2022年ACCA英国注册会计师考前难点冲刺押题卷带答案219

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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. 简答题 The following represent transactions on the material account for a company for the month of March 20X8: $000s Issued to production 144 Returned to stores 5 The material inventory at 1 March 20X8 was $23,000 and at 31 March 20X8 was $15,000. How much material was pu

2、rchased in March 20X8? $ O 考点 Chapter6Accountingformaterials解析 Materials inventory account $000s $000sOpening inventory 23Issued to production 144Purchases (bal fig) 131Returned to stores 5 Closing balance15 1591592. 单选题 The following data relates to one of a companys products. $ per unit $ per unit

3、 Selling price 27,00 Variable costs 12.00 Fixed costs 9.00 21.00 Profit6.00 Budgeted sales for control period 7 were 2,400 units, but actual sales were 2,550 units. The revenue earned from these sales was $67,320. Profit reconciliation statements are drawn up using marginal costing principles. What

4、sales variances would be included in such a statement for period 7? A Price Volume $1,530 (A) $900 (F) B Price Volume $1,530 (A) $2.250 (F) C Price Volume $1,530 (A) $2.250 (A) D Price Volume $1,530 (F) $2.250 (F) 考点 Chapter22Applicationofperformancemeasurement解析 Actual sales 2,550 unitsBudgeted sal

5、es 2,400 unitsVariance in units 150 units(F)x standard contribution per unit ($(27 - 12) x$15Sales volume variance in $ $2,250 (F)Revenue from 2,550 units should have been (x $27) $ 68,850but was 67,320Selling price variance 1,530 (A)3. 材料题 Prepare the companys statement of financial position as at

6、31 December 20X4, complying as far aspossible with IAS 1 Presentation of financial statements. Details of non-current assets, adjusted appropriately, should appear as they are presented in the question.考点 考点：Chapter20Preparationoffinancialstatementsforcompanies解析 SHUSWAPSTATEMENT OF FINANCIAL POSITI

7、ON AT 31 DECEMBER 20X4 Cost or Accumulated Carrying valuation depreciation value $000 $000 $000AssetsNon-current assetsLand and buildings 12,000 - 12,000Plant and equipment (W1) 19,600 7,950 11,650 23,650Current assetsInventories (3,000 - 140) 2,860Receivables (2,600 - 200 - 106) 2,294Cash at bank 1

8、,900Total assets 30,704Equity and liabilitiesEquityIssued share capital (6,000 + 2,000 (part (a) 8,000Share premium (part (a) 2,400Revaluation surplus (3,000 + 1,000) 4,000Retained earnings (W2) 12,310 26,710Non-current liabilitiesLoan notes (redeemable 20Y0) 2,000Current liabilitiesTrade payables (

9、2,100 - 106) 1,994Total equity and liabilities 30,704Workings1 Plant and equipment $000 Disposal - Cost 1,400 - Depreciation (700) - Carrying amount 700 Proceeds (part (a) (600) Loss on sale 100 Cost adjustment 21,000 - 1,400 = 19,600 Accumulated depreciation adjustment (9,000 - 700 - (1,400 x 25%)

10、= 7,9502 Retained earnings $000 Per draft 12,400 Irrecoverable debts (200) Inventory write down (500 - 360) (140) Loss on disposal of plant (W1) (100) Depreciation adjustment (1,400 x 25%) (W1) 350 12,3104. 单选题 Which of the following is the purpose of a negative pledge clause on a company charge?A T

11、o prevent the company from issuing a subsequent charge on the same assetB To prevent the company from selling the asset without the chargees permissionC To prevent the company from using the asset without the chargees permissionD To ensure the company pays the proceeds from the sale of the asset to

12、the chargeholder考点 Chapter16Loancapital解析 A negative pledge clause prevents the company from issuing subsequent charges on the same asset.5. 单选题 The supply curve of a firm operating in a competitive market is itsA Marginal cost curve above the average variable cost curveB Marginal cost curve above t

13、he average total cost curveC Average total cost curve beyond the point where the marginal cost curve cuts it from belowD Average variable cost curve below the average revenue curve考点 Chapter4Microeconomicfactors解析 Rationale: The supply curve for a perfectly competitive firm is its marginal cost curv

14、e above the average variable cost curve. The firm will not continue to produce if price is less than average variable cost.6. 单选题 HMF Co produces a single product. The budgeted fixed production overheads for the period are $500,000. The budgeted output for the period is 2,500 units. Opening inventor

15、y at the start of the period consisted of 900 units and closing inventory at the end of the period consisted of 300 units. If absorption costing principles were applied, the profit for the period compared to the marginal costing profit would be which of the following?A $125,000 higherB $125,000 lowe

16、rC $120,000 higherD $120,000 lower考点 Chapter9AbsorptionandmarginalCosting解析 UnitsOpening inv 900Closing inv 300Decrease600x$500,000)/ 2,500 )= 120,000 lower7. 单选题 Which of the following correctly describes the purpose of current Equal Pay regulations?A To ensure that there is no element of sexual or

17、 racial discrimination in determining pay ratesB To provide that job evaluation must be used in determining pay ratesC To provide that women have the right to equal pay to work of equal value to that of menD To ensure that women have the right to equal pay to men in the same job考点 Chapter13Diversity

18、andequalopportunities解析 Rationale: The right to equal pay for work of equal value was established by the Equal Pay(Amendment) Regulations 1984.This does not imply that the woman has to be in the same job (option D). Job evaluation is recommended as a way of establishing relative values of jobs, but

19、is not compulsory (option B). Equal Pay deals only with sexual discrimination - not race or other grounds.8. 单选题 At 31 March 20X2 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600. At 31 March 20X3 the heating oil in hand was $9,300 and there w

20、as an outstanding heating oil bill of $3,200.Payments made for heating oil during the year ended 31 March 20X3 totalled $34,600.Based on these figures, what amount should appear in the companys statement of profit or loss and other comprehensive income for heating oil for the year? A $23,900B $36,10

21、0C $45,300D $33,100考点 Chapter10Accrualsandprepayments解析 $Payments made34,600Add: opening balance8,200Less: opening accrual(3,600)Less: closing balance(9,300)Add: closing accrual3,20033,1009. 单选题 If you believe that you have Theory Y workers, which of the following should a manager adopt? (1) An auth

22、oritarian style (2) A participative style (3) An emphasis on employee development Tight controls A (1) and (4)B (l)and (3)C (2) and (3)D (2) and (4)考点 Chapter15Motivatingindividualsandgroups解析 (1) and (4) would be appropriate to Theory X workers, who must be coerced to get them to make an effort.For

23、 Theory Y workers, a participative, liberating, developmental approach would be appropriate. 10. 单选题 The following price and demand combinations have been given: P1 = 400, Q1 = 5,000 P2 = 380, Q2 = 5,500 The variable cost is a constant $80 per unit and fixed costs are $600,000 pa. What is the demand

24、 function? A P = 200 0.04QB P = 600 0.04QC P = 600 + 0.04QD P = 200 20Q考点 Chapter5Pricingdecisions解析 The demand formula is P = a + bQ, with b = change of price/change of demand quantity b = 20/500 = 0.04By substitution:400 = a 0.04 (5,000)400 = a 200a = 600Hence: P = 600 0.04Q11. 论述题 It takes 60 hou

25、rs to make the first unit of a product and a 95% learning curve applies. How long will it taketo make the second and third units?考点 Chapter9Quantitativeanalysisinbudgeting解析 Average time for first 2 units = 60 95% = 57 hoursTotal time for first two units = 57 2 = 114 hoursTime for 2nd unit = 114 60

26、= 54 hours.Total time for first 3 units = 3 55.315 hours = 165.945 hoursTime to make 3rd unit = (165.945 114) = 51.945 hours = 52 hours approximately.12. 单选题 Which of the following does company law require a statement of financial position to give?A A true and fair view of the profit or loss of the

27、company for the financial yearB An unqualified (or clean) report on the statement of affairs of the company as at the end of thefinancial year C A true and fair view of the statement of affairs of the company as at the end of the financial year考点 Chapter8Theroleofaccounting解析 Rationale： Option A ref

28、ers to the statement of profit or loss, not the statement of financialposition. Option B refers to auditreports.Pitfalls: If you were in a hurry, you might have selected option A immediately you saw the words true and fair. Avoid such mistakes by reading through all question options carefully, keepi

29、ng an open mind 13. 材料题 The management of J Co have heard about the concept of the time value of money. Required: (i)Complete the gaps in the following statement: The time value of money means that $1 now is worth (GAP 1) than $1 in the future. The reasons for this are risk, (Gap 2) and potential fo

30、r earning a return e.g. interest. (ii)Using a discount rate of 8%, and assuming that the cash flows arise at the end of a year, calculate the discounted payback period. 考点 考点：Chapter15Budgeting解析 (i) Gap 1 moreGap 2 inflation(ii)Year Cash flow x DF Cumulative cashflow 0 -18,750 -18,750 1 5,000 x 0.9

31、26 = 4,630 -14,120 2 5,000 x 0.857 = 4,285-9,835 3 5,000 x 0.794 = 3,970 -5,865 4 5,000 x 0.735 = 3,675 -2,190 55,000 x 0.681 = 3,405 +1,215As the cash flows arise at the end of the year payback will be 5 years Alternative workingThe project will payback when $18,750 = $5,000 x AF 8%AF(1-n)=3.75The

32、annuity factor for 4 years is 3.312, and 5 years is 3.993. Therefore the payback must occur at 5 years as the cash flows arise at the end of the year.14. 单选题 Which of the following statements about the impact of technological developments is not true?A Technology developments have supported corporat

33、e delayeringB Technology developments tend to adversely affect employee relationsC Technology developments creates risk for long-range product/market planningD Technology developments offer significant advantages for corporate communications考点 Chapter2Thebusinessenvironment解析 Rationale: Technology i

34、s no longer regarded purely as a threat to job security: it can also support higher-level skilling,options for home-working, cleaner and safer work environments, better employee communications (eg through an intranet)andso on. Option A is true, because IT systems support lower-level decision making

35、and direct communication betweenstrategic apex and operational staff: replacing the role of middle management. Option C is true,because new technologiesreduce product life cycles: products and processes can swiftly become obsolete. Option D should be obviously true: think ofemail at one end of the s

36、cale, and virtual organisations at the other.15. 单选题 In which of the following circumstances will an agency relationship NOT be terminated?A Bankruptcy of principalB Death of principalC Insanity of principalD Performance by the principal of their contractual obligations考点 Chapter10Agencylaw解析 The de

37、ath, insanity or bankruptcy of a principal or agent will terminate the agency relationship.Otherwise agency will continue until the parties agree to terminate the relationship.16. 单选题 Corporate governance is essentially of what significance?A Control systemB Strategic importanceC Risk management考点 C

38、hapter7Corporategovernanceandsocialresponsibility解析 Rationale: Corporate governance includes the selection of senior officers (with influence over the future direction of theorganisation), and relationships between the organisation and its key stakeholders. It is therefore regarded as being ofstrate

39、gic importance.17. 简答题 Your firm values inventory using the weighted average cost method. At 1 October 20X8, there were 60 units in inventory valued at $12 each. On 8 October, 40 units were purchased for $15 each, and a further 50 units were purchased for $18 each on 14 October. On 21 October, 75 un

40、its were sold for $1,200. What was the value of closing inventory at 31 October 20X8? $ O 考点 Chapter6Accountingformaterials解析 DateUnits Unit Inventory value value1 OctoberOpening inventory 607208 OctoberPurchase 40 units at $15 40 60014 OctoberPurchase 50 units at $18 5090021 OctoberSold 75 units: c

41、ost (75)14.80 (1,110)31 OctoberClosing inventory 7514.80 1,11018. 单选题 A company makes two products using the same type of materials and skilled workers. Thefollowing information is available: Product A Product B Budgeted volume (units) 1,000 2,000 Material per unit ($) 10 20 Labour per unit ($) 5 20

42、 Fixed costs relating to material handling amount to $100,000. The cost driver for thesecosts is the volume of material purchased. General fixed costs, absorbed on the basis of labour hours, amount to $180,000. Using activity-based costing, what is the total fixed overhead amount to be absorbed into