2022年ACCA英国注册会计师考前难点冲刺押题卷含答案143

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1、2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 单选题 Which of the following will be completed by a production department requiring new materials to be obtained from suppliers?A A purchase orderB A delivery noteC A goods requisition noteD A goods received note考点 Chapter6Accountingformaterials解析 A goods requisition not

2、e (materials requisition) will be raised by the production department requesting that the stores department obtain material from suppliers. A purchase order will then be raised by the purchasing department and sent to the supplier. Delivery notes and goods received notes are used when supplies are d

3、elivered.2. 单选题 Which of the following is an example of an equitable remedy for breach of contract?A InjunctionB Action for the priceC Quantum meruit考点 Chapter6Breachofcontractandremedies解析 An injunction is an equitable remedy. Action for the price and quantum meruit are common lawremedies.3. 材料题 A

4、step fixed cost - when the vertical axis represents cost incurred.A Graph 3B Graph 4C Graph 5D Graph 6考点 考点：Chapter5Costbehaviour解析 Graph 3 shows that the step fixed costs go up in steps as the level of activity increases.4. 不定项选择题 Which two of the following statements about activity based costing a

5、re true?A ABC recognises the complexity of modern manufacturing by the use of multiple cost driversB ABC establishes separate cost pools for support activitiesC ABC reapportions support activity costsD BC is an appropriate costing system when overheads vary with time spent on production考点 Chapter2aA

6、ctivitybasedcosting解析 The correct answers are: ABC recognises the complexity of modern manufacturing by the use of multiple cost drivers ABC establishes separate cost pools for support activities5. 材料题 Actual overheads cost $180,000 and 40,000 machine hours were worked.考点 考点：Chapter1Costing解析 $Actua

7、l overhead 180,000Absorbed overhead (40,000 $4) 160,000Under-absorbed overhead 20,000Reason: Budgeted and actual overhead costs were the same but fewer machine hours were worked thanexpected.6. 单选题 Which THREE of the following statements about activity-based costing are correct? (1) Implementation o

8、f ABC is unlikely to be cost-effective when variable production costs are alow proportion of total production costs. (2) In a system of ABC, for costs that vary with production levels, the most suitable cost driveris likely to be direct labour hours or machine hours. (3) Activity based costs are not

9、 the same as relevant costs for the purpose of short-rundecision making. (4) Activity based costing is a form of absorption costing. A 1, 2 and 3B 2, 3 and 4C 1, 3 and 4D 1, 2 and 4考点 Chapter2aActivitybasedcosting解析 The correct answers are:2 In a system of ABC, for costs that vary with production le

10、vels, the most suitable costdriver is likely to be direct labour hours or machine hours.3 Activity based costs are not the same as relevant costs for the purpose of short-rundecision making.4 Activity based costing is a form of absorption costing.Implementation of ABC is likely to be cost-effective

11、when variable production costs are alow proportion of total production costs and overhead costs, traditionally assumed to befixed costs, are a large proportion of total production costs.At a unit level, the cost driver for production-related overheads is likely to be direct labourhours or machine ho

12、urs.It is a mistake to associate activity-based costs with the variable costs of an activity. Someof the costs may be variable in the short run, but others are not. So ABC costs should notbe treated as relevant costs for the purpose of short-term decision making. It is moreappropriate to think of AB

13、C as a form of absorption costing, where overheads are allocatedto activities and products on a more meaningful basis than with traditional absorptioncosting.7. 单选题 Which of the following would best fit into Maslov/s /ego/ category?A Loss of ones homeB Winning an employee of the month7 prizeC Challe

14、nging workD Regular staff parties考点 Chapter15Motivatingindividualsandgroups解析 This would meet the need for recognition and status. If an employee is concerned about the loss of their home, they arebeing motivated by basic needs. Challenging work would fall into Maslows self-fulfilment category, whil

15、e regular staffparties would motivate staff members in the sociaT category.8. 单选题 Which of the following would be data rather than information?A Sales increase/decrease per product in last quarterB Total sales value per productC Sales made per salesman as a percentage of total salesD Sales staff com

16、mission as a percentage of total sales考点 Chapter1Accountingformanagement解析 The other three items have been processed in some way to provide meaningful information whereas total sales value per product is the basic data for further processing.9. 单选题 Which of the following best describes a controllabl

17、e cost?A A cost which can be easily forecast and is therefore readily controllable using budgetary control techniquesB A cost which can be specifically identified with a particular cost objectC A cost which is easily controlled because it is not affected by fluctuations in the level of activityD A c

18、ost which can be influenced by its budget holder考点 Chapter17Makingbudgetswork解析 A cost which can be influenced by its budget holder.10. 单选题 A company produces and sells a single product whose variable cost is $6 per unit.Fixed costs have been absorbed over the normal level of activity of 200,000 uni

19、ts and have been calculated as $2 per unit.The current selling price is $10 per unit.How much profit is made under marginal costing if the company sells 250,000 units?A $500,000B $600,000C $900,000D $1,000,000考点 Chapter9AbsorptionandmarginalCosting解析 Contribution per unit = selling price - variable

20、cost =$10 - $6 =$4 per unitTotal contribution= 250,000 units x $4 per unit = $1,000,000Total fixed costs= 200,000 units x $2 per unit=$400,000Marginal costing profit = total contribution - total fixed costs =$1,000,000 - $400,000 =$600,00011. 单选题 Consider the following two statements: (1) Content th

21、eories focus managers attention of the calculation process that takes place when people decide whether certain rewards are worthwhile. (2) Process theories assume all people are the same; therefore a standard set of incentives could be applied to meet staff needs.Which of these statements is/are cor

22、rect? A (1) onlyB (2) onlyC BothD Neither考点 Chapter15Motivatingindividualsandgroups解析 Content theories focus on what motivates people; they consider that we are all driven by the same set of desires. Processtheories encourage a manager to communicate with staff to establish what rewards are of value

23、 to them and whether thetargets set are achievable and realistic.12. 单选题 DRP Ltd has recently introduced an ABC system. It manufactures three products, details ofwhich are set out below: Product: D R P Budgeted annual production (units) 100,000 100,000 50,000 Batch size (units) 100 50 25 Machine set

24、-ups per batch 3 4 6 Purchase orders per batch 2 1 1 Processing time per unit (minutes) 2 3 3 Three cost pools have been identified. Their budgeted costs for the year ending 30 June2003 are as follows: Machine set-up costs $150,000 Purchasing of materials $70,000 Processing $80,000 What is the budge

25、ted machine set-up cost per unit of product R? A $6.52B $0.52C $18.75D $1.82考点 Chapter2aActivitybasedcosting解析 Total set-ups = Budget production/batch size set-ups per batchD (100,000/100 3) 3,000R (100,000/50 4) 8,000P (50,000/25 6) 12,000 23,000Cost per set-up = $150,000/23,000 = $6.52Therefore co

26、st per unit of R = $6.52 8,000 set-ups/100,000 units = $0.52.13. 单选题 As a general rule, silence cannot constitute acceptance.A TrueB False考点 Chapter3FormationofcontractI解析 True. Generally, silence cannot constitute acceptance.14. 材料题 材料全屏 L Co wants to be able to predict their overhead costs with mo

27、re accuracy. The company accountant has analysed costs for the past six months: Note: perform all calculations to the nearest $ Production Overhead costs level (units) ($) January 10 3,352 February10.5 3,479 March 12 3,860 April 9 3,098 May 9.5 3,225 June 10.25 3,416 Further analysis has revealed: x

28、 = 61.25 y = 20,430 xy = 209;903 x2 = 630.56 63 【简答题】 Use regression analysis to identify the variable cost per unit. 考点 考点：Chapter15Budgeting解析 In the equation y = a + bx, b represents the variable cost per unit.Using the formula b = (6 x 209,903) - (61.25 x 20,430)】/(6 x 630.56) - 61.252=$25415. 单

29、选题 Which TWO of the following terms are associated with criminal law rather than civil law? (1) Punishment (2) Public law (3) Compensation (4) Claimant A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter1Lawandthelegalsystem解析 Criminal law is a form of public law and is associated with punishment. Civil

30、law is private law and isassociated with compensation. In a civil law case a claimant sues a defendant. In criminal law the parties are the accused and prosecution.16. 论述题 Fill in the blanks. Breakeven point in units for a multi-product organisation = Total fixed costs divided by_ . Breakeven point

31、in sales revenue for a multi-product organisation = Total fixed costs divided by_. 考点 Chapter3Costvolumeprofit(CVP)analysis解析 Breakeven point in units for a multi-product organisation = Total fixed costs divided byWeighted average contribution per unit .Breakeven point in sales revenue for a multi-p

32、roduct organisation = Total fixed costs divided byWeighted average C/S ratio.17. 单选题 Which of the following is a correct definition of span of control?A The number of employees subordinate in the hierarchy to a given managerB The number of levels in the hierarchy below a given managersC The number o

33、f employees directly responsible to a manager考点 Chapter5Businessorganisation,structureandstrategy解析 Rationale: This is the definition of span of control: all the others are distractors.Pitfalls： All the distractors are plausible： note the need to think them through carefully. Option A is close to th

34、e correct definition - but if you think about it, the number of subordinate employees includes all those below the manager, whereas span of control is direct reports only. 18. 单选题 Which of the following statements regarding sole traders is correct?A The business is legally distinct from the ownerB A

35、ll of a sole traders profits accrue to the ownerC Sole traders do not need to register for VAT考点 Chapter12Corporationsandlegalpersonality解析 All profits of a sole trader accrue to the owner. The business is not legally distinct from the ownerand sole traders may need to register for VAT.19. 单选题 _econ

36、omic growth is determined by supply-side rather than by demand side factors.Which word correctly completes thisstatement?A ActualB PotentialC National考点 Chapter3Themacroeconomicenvironment解析 Rationale: Potential growth is the rate at which the economy would grow if all resources were utilised: it is

37、 thereforedetermined by factors in the capacity of the economy (supply side), such as increases in the amount of resources available,or in the productivity or resources. Actual growth is determined both by growth in output (supply side) and aggregatedemand (demand side). Option C was merely a distra

38、ctor20. 单选题 In the tort of negligence, what is the legal effect of res ipsa loquitur?A The claimant must prove that the defendant was negligentB The defendant must prove that they were not negligentC The claimant must prove that they acted reasonably考点 Chapter7Thelawoftortsandprofessionalnegligence解

39、析 Where res ipsa loquitur applies, the burden of proof is reversed and the defendant must prove thatthey were not negligent.21. 材料题 State whether Envy Ltd is bound by the contract to buy the tablet computers考点 考点：Chapter19Othercompanyofficers解析 The powers of the company secretary have historically b

40、een very limited, but the common law increasingly recognises that they may be able to act as agents in some circumstances. Specifically, they may enter the company into contracts connected with the administrative side of the company. Envy Ltd will not be bound by the contract because it is commercia

41、l, rather than administrative, in nature.22. 单选题 Jas has been continuously employed for six years. Which of the following states the minimum period of notice she is entitled to? A One monthB Six weeksC Three months考点 Chapter9Dismissalandredundancy解析 Employees with six years service are entitled to o

42、ne weeks notice per year of employment.23. 单选题 Stakeholders will have different objectives and companies may deal with this by having arange of performance measures to assess the achievement of these objectives. Which of the following statements is true in relation to stakeholders? A The aim of all

43、performance measures should be to increase short term profitB The only interest of the government is that companies pay their taxesC Shareholders will be looking for increasing dividends and increased share priceD Only internal stakeholders need to be considered by companies考点 Chapter18Furtheraspect

44、sofperformancemanagement解析 It is important that performance measures are set to encourage the long term growth ofthe company. A focus on short term profit could result in risky and dysfunctionalbehaviour.The government is also interested in many other aspects including price stability,economic growt

45、h and compliance with laws. Companies have a range of stakeholders, all of which can affect the company and shouldbe considered. Some of these stakeholders are external such as the government, thegeneral public and pressure groups.24. 论述题 What can strategic management accounting provide information

46、or guidance about to a business?考点 Chapter14Performancemanagementinformationsystems解析 You could list a number of suggestions here. The Study Text gives examples but you may have others.Our list includes:(a) Competitors costs(b) Financial effect of competitor response(c) Product profitability(d) Cust

47、omer profitability(e) Pricing decisions(f) The value of market share(g) Capacity expansion(h) Decisions to enter or leave a business area(i) Brand values(j) Shareholder wealth(k) Cash flow(l) Effect of acquisitions and mergers(m) Introduction of new technology25. 材料题 材料全屏 Impact College Ltd provides

48、 private tuition. The college is managed by Jack, who also has responsibility forpersonnel matters. Fred and Gale are amongst the 60 lecturers currently employed by Impact College Ltd.They have both worked for Impact College for the past six years.Fred has been the staff trade union representative f

49、or the past three years and has had several confrontationswith Jack as to the working conditions of the colleges employees. Gale has been off work twice in the pastfour years on maternity leave, to Jacks stated annoyance, and is pregnant once again.It has transpired that Fred and Gale are amongst th

50、e ten members of staff selected for dismissal by thecollege and they suspect that Jack has pursued a personal vendetta against them.37 【论述题】 Identify what an employer must prove to avoid being found liable for unfair dismissal 考点 考点：Chapter9Dismissalandredundancy解析 When a case comes before an employ

51、ment tribunal it is for the employer to prove that the dismissal was fora fair reason (capability, conduct, redundancy, legal prohibition or another substantial reason). However,there are automatically unfair reasons for dismissal that the employee might raise, and in that case theemployer should be

52、 prepared to defend against them. In cases of redundancy, a fair selection processshould be used to select employees for dismissal.26. 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 stude

53、nts whichever versionof the exam they are taking. Bloom Limited was the subject of the following press story: Yellow sells two types of squash ball, the type A and the type B. The standard contributionfrom these balls is $4 and $5 respectively and the standard profit per ball is $1.50 and $2.40respe

54、ctively. The budget was to sell 5 type A balls for every 3 type B balls. Actual sales were up 20,000 at 240,000 balls with type A balls being 200,000 of that total.Yellow values its stock of balls at standard marginal cost. What is the value of the adverse sales mix variance? 考点 Chapter11Varianceana

55、lysis解析 27. 材料题 材料全屏 Truffle Co makes high quality, hand-made chocolate truffles which it sells to a local retailer. All chocolatesare made in batches of 16, to fit the standard boxes supplied by the retailer. The standard cost of labourfor each batch is $6.00 and the standard labour time for each batch is half an hour. In November, TruffleCo had budgeted production o