2022年ACCA英国注册会计师考前难点冲刺押题卷带答案272

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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 are on the job training methods? (i) Day-release (ii) Job rotation (iii) Coaching (iv) Temporary promotion A Method (iii) onlyB Methods (i) and (iii) onlyC Methods (ii), (iii) and (iv) onlyD Methods (i), (ii), (iii)and (iv) (2)考点 Chapter16Tra

2、ininganddevelopment解析 Rationale: Day release is off-the-job, because the learning comes from the employees attending a college or trainingcentre one day per week. The other methods are all on the job. Pitfalls: Note the variety of on the job methods: dont forget to include job rotation (which you mi

3、ght otherwise connect with job design and Herzberg) and temporary promotion (which you might not think of as training). 2. 单选题 X plc has a bad debt policy whereby aged receivables who are obviously not going to pay, are written off. The financial accountant does not enforce this policy This might be

4、 fraudulent insofar as it creates which of the following effects? A It removes funds from the businessB It resultsin theunderstatement of profits and net assetsC It results in the overstatement of profits and net assetsD It resultsin theintentional overstatement of profits andnet assets考点 Chapter10I

5、dentifyingandpreventingfraud解析 Rationale: One form of fraud is the intentional misrepresentation of the financial position of the business. Bad debt policy may be unenforced deliberately, in order to overstate profits 3. 单选题 Which of the following is not a complement to cars?A PetrolB TyresC Holiday

6、考点 Chapter4Microeconomicfactors解析 Rationale: An increase in demand for cars will lead to an increase in demand for petrol and tyres.It will not increase thedemand for holidays although people may use their4. 单选题 Which of the following auditors are deemed automatically reappointed each year unless sp

7、ecificcircumstances dictate otherwise?A Auditors of public limited companiesB Auditors of private limited companiesC Auditors of quoted companies考点 Chapter19Othercompanyofficers解析 Only auditors of private companies are deemed automatically reappointed unless specificcircumstances apply.5. 单选题 Which

8、of the following parties associated with a company appoints the company secretary?A The membersB The directorsC The auditor考点 Chapter19Othercompanyofficers解析 A company secretary is appointed by the directors.6. 论述题 Name two advantages of administration.考点 Chapter21Insolvencyandadministration解析 (1) I

9、t does not necessarily result in the dissolution of the company(2) It prevents creditors applying for compulsory liquidationSubsidiary advantages are(3) All creditors can apply for an administration order(4) The administrator may challenge past transactions of the company7. 材料题 whether the courts wi

10、ll lift the veil of incorporation to allow Doc to sue Fitt for breach of hisemployment contract考点 考点：Chapter12Corporationsandlegalpersonality解析 Fitt has a legal obligation not to pursue Docs clients and by setting up Gen Ltd he has attempted to use the veilof corporate personality to evade this obli

11、gation. The case of Gilford Motor Co Ltd v Horne 1933 suggests thatthe court would find in favour of Doc and enforce the agreement between Doc and Fitt.8. 单选题 In the context of case law, which of the following applies to an obiter dictum?A It is binding on all future courtsB It is binding on all low

12、er courtsC It is not binding on any courtsD It is not binding outside the court it was issued in考点 Chapter2Sourcesoflaw解析 Obiter dictum is not binding. It is the ratio decidendi that binds future courts.9. 单选题 In the tort of negligence, what is the effect of volenti non fit injuria?A The defendant i

13、s liable for the claimants injury unless proved otherwiseB The claimant accepted the risk of injury and the defendant is not liable for the claimants lossesC Neither the claimant nor the defendant is responsible for the claimants injury考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Volenti non

14、fit injuria means the claimant voluntarily accepted the risk of injury and the defendant isnot liable.10. 单选题 The following statements are often made about simple random sampling. (i) It ensures a representative sample. (ii) It eliminates selection bias.Which of the following is always true? A (i) o

15、nlyB (ii) onlyC Both (i) and (ii)D Neither (i) nor(ii)考点 Chapter2Sourcesofdata解析 Simple random sampling always eliminates selection bias but does not guarantee a representative sample.11. 单选题 Michigan is an insurance company. Recently, there has been concern that too manyquotations have been sent to

16、 clients either late or containing errors. The departmentconcerned has responded that it is understaffed, and a high proportion of current staff hasrecently joined the firm. The performance of this department is to be carefully monitored. Which ONE of the following non-financial performance indicato

17、rs would NOT be anappropriate measure to monitor and improve the departments performance? A Percentage of quotations found to contain errors when checkedB Percentage of quotations not issued within company policy of three working daysC Percentage of departments quota of staff actually employedD Perc

18、entage of budgeted number of quotations actually issued考点 Chapter16私营机构的表现评估解析 Measuring the budgeted number of quotations actually issued would be monitoring theoutput and activity of the department but it would not be helpful in improving thedepartments performance in terms of the accuracy or spee

19、d of quotations in the scenariodescribed.12. 单选题 Which of the following is not a major assumption of breakeven analysis?A It can only apply to one product or a constant sales mix.B Fixed costs are the same in total and unit variable costs are the same at all levels of output.C Sales prices vary in l

20、ine with levels of activity.D Production level is equal to sales level.考点 Chapter3Costvolumeprofit(CVP)analysis解析 Sales prices are constant at all levels of activity.13. 单选题 Which of the following items (that all generate future economic benefits, and whose costs can be measured reliably), is an int

21、angible non-current asset? 1 Computer hardware owned by a business 2 Operating software that operates the computer hardware in (1) 3 A patent bought by a business 4 An extension to an office building owned by a business A All four itemsB 1, 2 and 4 onlyC 1 and 2 onlyD 3 only考点 Chapter9Intangiblenon-

22、currentassets解析 A patent has no physical substance and provides future economic benefits; it is therefore anintangible non-current asset.Computer hardware is a tangible non-current asset as it is physical in substance and provides future economic benefits.Operating software that operates the compute

23、r hardware on first glance may appear to be an intangible non-current asset.However since it is an integral part of the computer hardware (which could not function without it) it is classed as part of the computer hardware.A building extension has physical substance and provides future economic bene

24、fits and is therefore a tangible non-current asset. 14. 单选题 What is the effect of a finding of contributory negligence in the law of tort?A It removes the requirement to pay damagesB It reverses the payment of damagesC It decreases the level of damages考点 Chapter7Thelawoftortsandprofessionalnegligenc

25、e解析 If a claimant is found to have contributed to their loss then damages will be reduced accordingly.15. 材料题 Are the following statements true or false?Statement one: A flexed budget cannot be produced for non-manufacturing costs such as sales commission.Statement two: All costs can be controlled i

26、n the long term.A Statement one Statement two True True B Statement one Statement two True False C Statement one Statement two False True D Statement one Statement two FalseFalse 考点 考点：Chapter20Standardcosting解析 Statement one Statement two False True16. 简答题 Explain what is meant by a flexed budget考点

27、 Chapter15Budgeting解析 Flexed budgetAn original budget is set at the beginning of the period based on the estimated level of activity. This is, then, flexed to correspond with the actual level of activity.17. 单选题 Which of the following is a statutory right of a company auditor?A To attend board meeti

28、ngsB To vote in the companys general meetingsC To access, at all times, the books, accounts and vouchers of the companyD To appoint non-executive directors考点 Chapter19Othercompanyofficers解析 A company auditor has the right, at all times, to access the books, accounts and vouchers of thecompany.18. 单选

29、题 Life cycle costing is particularly useful for products with a short expected life cycle.A TrueB false考点 Chapter2cLifecyclecosting解析 True. When the life cycle is short, estimates of life cycle costs and revenues are likely to be easier, and lifecycle costs should also be easier to monitor.19. 单选题 A

30、 person who is held out by a company as a director and performs the duties of a director without actuallybeing validly appointed is a:A Shadow directorB De facto directorC Non-executive directorD Executive director考点 Chapter18Companydirectors解析 The description is of a de facto director.20. 不定项选择题 Wh

31、ich two of the following statements about activity based costing are true?A Implementation of ABC is unlikely to be cost effective when variable production costs are a lowproportion of total production costs.B In a system of ABC, for costs that vary with production levels, the most suitable cost dri

32、ver is likely tobe direct labour hours or machine hours.C Activity based costs are the same as relevant costs for the purpose of short-run decision making.D Activity based costing is a form of absorption costing.考点 Chapter2aActivitybasedcosting解析 Implementation of ABC is likely to be cost effective

33、when variable production costs are a lowproportion of total production costs and overhead costs, traditionally assumed to be fixed costs, area large proportion of total production costs.At a unit level, the cost driver for production-related overheads is likely to be direct labour hours ormachine ho

34、urs.It is a mistake to associate activity based costs with the variable costs of an activity. Some of thecosts may be variable in the short run, but others are not. So ABC costs should not be treated asrelevant costs for the purpose of short-term decision making. It is more appropriate to think of A

35、BCas a form of absorption costing, where overheads are allocated to activities and products on a moremeaningful basis than with traditional absorption costing.21. 单选题 Which of the following statements concerning wrongful trading is correct?A Wrongful trading is a criminal offenceB Selling company sh

36、ares in the knowledge that the share price is about to fall is wrongful tradingC A case of wrongful trading is brought by a companys administratorD Intent to defraud is required to prove a case of wrongful trading考点 Chapter22Fraudulentandcriminalbehaviour解析 Wrongful trading is a civil offence that i

37、s brought by a companys liquidator or administrator. Nointent to defraud is required because the directors commit the offence if they allow the company totrade whilst in the knowledge that there is no reasonable prospect of the company avoiding goinginto liquidation.22. 材料题 State which of the partie

38、s is a de facto director考点 考点：Chapter18Companydirectors解析 Beni was not officially appointed as a director but is held out to be the companys managing director on its paperwork. He runs the business on Boos instructions and is therefore a de facto director.23. 简答题 A pie chart is being produced to rep

39、resent the sales from different regional offices of a business: $000 North 125 North West 180 East 241 South691 South East 147 Total 1,384 What would be the angle of the East divisions section on the pie chart (to the nearestwhole degree)? O 考点 Chapter3Presentinginformation解析 241/1,384 x 360 = 62.69

40、。= 6324. 单选题 Which rule of statutory interpretation states that words in a statute should be given their plain, ordinarymeaning unless this would give rise to a manifest absurdity or inconsistency with the rest of the statute?A Golden ruleB Mischief ruleC Contextual rule考点 Chapter2Sourcesoflaw解析 The

41、 golden rule states that words in a statute should be given their plain, ordinary meaning unlessthis would give rise to a manifest absurdity or inconsistency with the rest of the statute. The mischiefrule states that judges should consider what mischief the Act was trying to prevent. The contextualr

42、ule states that a word should be construed in its context.25. 单选题 During 20X4, B, a limited liability company, paid a total of $60,000 for rent, covering the period from 1 October 20X3 to 31 March 20X5. What figures should appear in the companys financial statements for the year ended 31 December 20

43、X4? comprehensiveincomefinancial position Statement of profit or loss and otherStatement of $ $ A 40,000 10,000 PrepaymentB 40,000 15,000 PrepaymentC 50,000 10,000 AccrualD 50,000 15,000 Accrual考点 Chapter10Accrualsandprepayments解析 Statement of profit or loss and other comprehensive income = $60,000

44、x 12/18=$40,000Statement of financial position =$60,000 x 3/18 prepayment = $10,00026. 单选题 Who should set directors reward and incentive packages, according to corporate governance provisions?A The board of directorsB The nomination committeeC A remuneration committee made up of independent non-exec

45、utive directors考点 Chapter7Corporategovernanceandsocialresponsibility解析 Rationale: Only Option C fulfils the requirement for full independence of the body that sets directors remuneration (toavoiddirectors awarding themselves unjustifiable rewards!). A nomination committee has the separate task of ov

46、erseeingboard appointments.27. 单选题 You are a sales representative who routinely visits customers in their homes and places of business topresent the latest products and take orders (where inventory is available).Whichof the following technology tools will most directly enhance your effectiveness? A

47、Computer telephony integrationB Electronic Data Interchange (EDI)C Mobile communications考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: A mobile phone enables both colleagues and customers to reach you when you are outof the office. It also enables you to call the office eg to check i

48、nventory availability of items, place immediate orders and so on. (If you had a laptop, this would be even better: you could have direct connection with office systems.) Options A and B all involve linked computer systems, so are not relevant. 28. 单选题 What is an attainable standard?A A standard whic

49、h includes no allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under perfect operating conditionsB A standard which includes some allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under

50、 efficient operating conditionsC A standard which is based on currently attainable operating conditionsD A standard which is kept unchanged, to show the trend in costs考点 Chapter20Standardcosting解析 An attainable standard assumes efficient levels of operation, but includes allowances for normal loss,

51、waste and machine downtime.29. 材料题 材料全屏 A company manufactures two joint products, P and R, in a common process. Data for June are as follows. $ Opening inventory 1,000 Direct materials added 10,000 Conversion costs 12,000 Closing inventory 3,000 Production Sales Sales price Units Units $ per unit P

52、 4,000 5,000 5 R 6,000 5,000 10 64 【单项选择题】 If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June? A $1.25B $2.22C $2.50D $2.75考点 考点：Chapter12Processcosting,jointproductsandby-products解析 Total production inventory $Opening inventory1,000Direct materials added 10,000Conversion costs 12,000 23,000Less closing inventory 3,000Total production cost20,000 Apportioned Production Sale value