2022年ACCA英国注册会计师考前难点冲刺押题卷含答案109

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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 statements describes constructive dismissal?A The employer dismissing the employee without the correct notice period and justificationB The employer dismissing the employee without any noticeC The employee resigns after they are required to w

2、ork 40 hours per week when they are contracted towork 30D The employee resigns after they are not awarded a discretionary bonus考点 Chapter9Dismissalandredundancy解析 Constructive dismissal occurs where the employer resigns following their employers breach ofcontract. Dismissal without correct notice an

3、d justification is wrongful dismissal. Dismissal withoutnotice is summary dismissal.2. 简答题 Explain the meaning of responsibility accounting.考点 Chapter21Performancemeasurement解析 In responsibility accounting, a specific manager is given the responsibility for a particular aspect of the budget, and wit

4、hin the budgetary control system, he or she is often made accountable for actual performance. Managers are therefore made accountable for their area of responsibility.Responsibility accounting is based on the application of the controllability principle: a manager should be made responsible and acco

5、untable only for the costs and revenues that he or she is in a position to control.3. 单选题 How can an employee show acceptance when the terms of their employment contract have changed? (i) Signing a wholly new contract (ii) Working under the new terms (iii) Agreeing verbally A (iii) onlyB (i) and (ii

6、) onlyC (ii) and (iii) onlyD (i), (ii) and (iii)考点 Chapter8Contractofemployment解析 All the options are acceptable methods of showing agreement to the new terms.4. 单选题 Which of the following is/are primary sources of data? (i) Historical records of transport costs to be used to prepare forecasts for b

7、udgetary planning (ii) The Annual Abstract of Statistics, published by the Office for National Statistics in the United Kingdom (iii) Data collected by a bank in a telephone survey to monitor the effectiveness of the banks customer services A (i) and (ii)B (i) and (iii)C (i) onlyD (iii) only考点 Chapt

8、er2Sourcesofdata解析 Data collected by survey for a particular project are a primary data source. Historical records of transport costs were not collected specifically for the preparation of forecasts, therefore these are secondary data. The Annual Abstract of Statistics is a source of secondary exter

9、nal data.5. 单选题 The following totals appear in the day books for March 20X8. $ Sales day book 40,000 Purchases day book 20,000 Returns inwards day book 2,000 Returns outward day book 4,000 Opening and closing inventories are both $3,000. What is the gross profit for March 20X8? A $22,000B $24,000C $

10、20,000D $18,000考点 Chapter5Ledgeraccountsanddoubleentry解析 Dr receivables, Cr sales$250 $22,000 $ $Sales 40,000Returns inwards (2,000)Opening inventory 3,000 38,000Purchases20,000Returns outwards (4,000)Closing inventory (3,000) Gross profit (16,000) 22,000 6. 论述题 Identify four reasons why environment

11、al costs are important to management accountants.考点 Chapter2eEnvironmentalaccounting解析 (a) Environmental costing can help to produce more accurate product or service pricing, leading toincreased profitability.(b) Poor environmental behaviour can result in fines and damage to reputation.(c) Recording

12、 environmental costs is important, as some may require regulatory compliance.(d) Saving energy generally leads to cost savings.7. 单选题 The following statements have been made about feed-forward control budgetary systems: (1) Feedforward control systems have an advantage over other types of control in

13、 that itestablishes how effective planning was. (2) Feedforward control occurs while an activity is in progress. Which of the above statement(s) is/are true? A (1) onlyB (2) onlyC Neither (1) nor (2)D Both (1) and (2)考点 Chapter8Budgetarysystems解析 (1) is wrong, it that would be feedback control. (2)

14、is also wrong, feed-forward controloccurs before the activity starts.8. 材料题 What should the title be in Gap 1?考点 考点：Chapter20Standardcosting解析 Actual contribution9. 单选题 The following, with one exception, are potential problems for time management. Which is the exception?A An open door policy of mana

15、gementB A sociable work groupC An assertive style of communication考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: An assertive style of communication will help in time management, because it enablesyou to say no (appropriately) to interruptions and unscheduled demands. The other optio

16、ns are problems: options A and B are invitations to waste time in non-essential communication. 10. 单选题 Which of the following strategies would be immediately acceptable methods to reduce anidentified cost gap?A Reduce the desired margin without discussion with business ownersB Reduce the predicted s

17、elling priceC Source similar quality materials from another supplier at reduced costD Increase the predicted selling price考点 Chapter2bTargetcosting解析 To reduce the acceptable margin would normally require agreement from the owners andaltering selling prices in any direction is not valid as the start

18、 point of target costing is tofind a competing products price, this cannot be changed.11. 材料题 Using a discount factor of 8%, calculate the net present value of purchasing the new machine.考点 考点：Chapter15Budgeting解析 Net present value = $18,750 + ($5,000 x 4.623) = $4,36512. 单选题 Expiry of a fixed-term

19、contract without renewal amounts to a dismissal.A TrueB False考点 Chapter9Dismissalandredundancy解析 True. Non-renewal constitutes dismissal.13. 单选题 Micro Co acquired 90% of the $100,000 ordinary share capital of Minnie Co for $300,000 on 1 January 20X9 when the retained earnings of Minnie Co were $156,

20、000. At the date of acquisition the fair value of plant held by Minnie Co was $20,000 higher than its carrying amount. The fair value of the non-controlling interest at the date of acquisition was $75,000. What is the goodwill arising on the acquisition of Minnie Co? A $119,000B $99,000C $139,000D $

21、24,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 $Fair value of consideration Plus fair value of NCI at acquisition 300,000Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed:75,000Share capital156,000Retained earnings at acquisition 100,000

22、Fair value adjustment at acquisition 20,000 Goodwill 276,000 99,00014. 单选题 An innominate term is one that could either be classified as a condition or a warranty. How is the classification of an innominate term as a condition or a warranty determined? A By the operation of statute lawB By the offero

23、rC By the courtsD By the offeree考点 Chapter5Contentofcontracts解析 The classification of an innominate term is determined by the courts.15. 单选题 A line graph is being produced to show the cost of advertising and sales revenue for a business. Which values would be shown on which axis?A Both on the y-axis

24、B Both on the x-axisC Cost of advertising on the x-axis and sales revenue on the y-axisD Sales revenue on the x-axis and cost of advertising on the y-axis考点 Chapter3Presentinginformation解析 The sales revenue is dependent on the money spent on advertising. The more advertising that is done the higher

25、the sales revenue should be. Not vice versa16. 单选题 The following bank reconciliation statement has been prepared for a company： $ Overdraft per bank statement 39,800 Add: Deposits credited after date 64,100 103,900 Less: Unpresented cheques presented after date 44,200 Overdraft per cash book 59,700

26、Assuming the amount of the overdraft per the bank statement of $39,800 is correct, what should be the balance in the cash book? A $158,100 overdrawnB $19,900 overdrawnC $68,500 overdrawnD $59,700 overdrawn考点 Chapter15Bankreconciliations解析 $Overdraft per bank statement39,800Less: deposits credited af

27、ter date(64,100)Add: unpresented cheques44,200Overdraft per cash book19,90017. 单选题 A supplier sends you a statement showing a balance outstanding of $14,350. Your own records show a balance outstanding of $14,500. Which one of the following could be the reason for this difference? A The supplier sen

28、t an invoice for $150 which you have not yet receivedB The supplier has allowed you $150 cash discount which you had omittedto enter in your ledgers.C You have paid the supplier $150 which he has not yet accountedD You have returned goods worth $150 which the supplier has not yet accounted考点 Chapter

29、14Controlaccounts解析 A, C and D would make the suppliers statement $150 highe18. 论述题 Match the type of investor to the attitude to risk: Risk averse (i) Minimax regret (ii) Relevant costing (iii) Perfect information (iv) Maximin (v) Maximax (iv) Expected values Risk seeker (i) Minimax regret (ii) Rel

30、evant costing (iii) Perfect information (iv) Maximin (v) Maximax (iv) Expected values Risk neutral (i) Minimax regret (ii) Relevant costing (iii) Perfect information (iv) Maximin (v) Maximax (iv) Expected values 考点 Chapter7Riskanduncertainty解析 The correct answers are:Attitude to risk Decision making

31、 method adoptedRisk averse MaximinRisk seeker MaximaxRisk neutral Expected valuesMaximax decisions are taken by risk-seeking decision makers, also known as optimists, as theyaim to maximise the maximum return available.Maximin decision are taken by risk-averse decision-makers, also known as pessimis

32、ts, as they aimto maximise the minimum return available.A decision maker who bases these decisions on expected values is concerned with the most likelyoutcome and therefore ignores the variability of the returns. This is known as a risk-neutralapproach to decision making.19. 单选题 Bert has extracted t

33、he following list of balances from his general ledger at 31 October 20X5： $ Sales 258,542 Opening inventory 9,649 Purchases142,958 Expenses 34,835 Non-current assets (carrying amount) 63,960 Receivables 31,746 Payables 13,864 Cash at bank 1,783 Capital 12,525 What is the total of the debit balances

34、in Berts trial balance at 31 October 20X5? A $267,049B $275,282C $283,148D $284,931考点 Chapter5Ledgeraccountsanddoubleentry解析 The debits are as follows: $Opening inventory 9,649Purchases 142,958Expenses 34,835Non-current assets 63,960Receivables 31,746Cash at bank1,783 284,93120. 简答题 Pliant pic produ

35、ces cars and motorbikes. The company is split into four different divisions: Car sales division - this departments manager has been given responsibility for selling the cars, as well as keeping control of the divisions costs. Motorbike sales division - this departments manager has been given respons

36、ibility for selling the motorbikes as well as controlling divisional costs. In addition, he has been told to plan what assets he should purchase for the coming year. Manufacturing division - this division makes the cars and bikes and passes them to the finishing division. The divisional manager is o

37、nly responsible for controlling the divisions costs. Finishing division - this division tests the cars and cleans them ready to be sold. They transfer the goods to the sales divisions and charge the sales divisions a set price, which is set by the finishing divisions manager. The manager is also res

38、ponsible for managing the divisions costs as well as the investment in divisional assets.Are these centres being operated as a cost, profit or investment centre? Division Cost centre Profit centre Investment centre Car sales Motorbike sales Manufacturing Finishing 考点 Chapter4Costclassification解析 Div

39、ision Cost centre Profit centre Investment centreCar sales 对Motorbike sales 对Manufacturing 对Finishing 对21. 单选题 Which of the following statements about budgeting and motivation are true?(i) A target is more motivating than no target at all(ii) The problem with a target is setting an appropriate degre

40、e of difficulty(iii) Employees who are challenged tend to withdraw their commitmentA All of themB (ii) and (iii)onlyC (i) and (ii) onlyD (iii) only考点 Chapter17Makingbudgetswork解析 It is generally agreed that the existence of some form of target or expected outcome is a greater motivation than no targ

41、et at all. Therefore (i) is true. The establishment of a target, however, raises the question of the degree of difficulty or challenge of the target. Therefore (ii) is true. If the performance standard is set too high or too low sub-optimal performance could be the result. The degree of budget diffi

42、culty is not easy to establish. It is influenced by the nature of the task, the organisational culture and personality factors. Some people respond positively to a difficult target. Others, if challenged, tend to withdraw their commitment. So (iii) is not true.22. 单选题 A control system that reacts to

43、 historical changes in the business environment, usually tomaintain a desired state of operations, is known as:A Feedback controlB Feedforward controlC A rolling budgetD Top-down control考点 Chapter8Budgetarysystems解析 The correct answer is: Feedback control.An example of feedforward control is using t

44、he information from a forecast, rather than ahistorical result, to decide on appropriate control measures. Feedback is where past actualfigures have been compared to a plan and this has necessitated making corrective actiongoing forward. A rolling budget is a budget model that is regularly updated t

45、o take accountof a changing environment. Top down is a form of control where the budget is imposedupon the lower levels of the organisation from those above.23. 材料题 Explain any of a directors statutory duties that Caz may have breached考点 考点：Chapter18Companydirectors解析 Turning to the case in question

46、, it appears that Caz has not disclosed either her interest in Era Ltd or herinterest in this particular contract. Under s177 of the Companies Act, the interest should have been stated atthe board meeting that Caz attended that approved the contract. It was not. It should also have beendeclared unde

47、r s182 of the Companies Act once it had occurred but it was not either. She will thereforehave to account to Dull plc for any profit that she makes on the transaction and she may also be subject to afine. Had she dealt honestly with Dull plc by declaring her interest and obtaining company approval,

48、shewould have been permitted to retain any profit that is made.24. 单选题 Which of the following statements about provisions and contingencies is/are correct? 1 A company should disclose details ofthe change in carrying amount of a provision from the beginning to the end of the year. 2 Contingent asset

49、s must be recognised in the financial statements in accordance with the prudence concept. 3 Contingent liabilities must be treated as actual liabilities and provided for if it is probable that they will arise. A 3 onlyB 2 and 3 onlyC 1 and 3 onlyD All three statements are correct考点 Chapter11Provisio

50、nsandcontingencies解析 Contingent assets should not be recognised in the financial statements. However, they should bedisclosed if it is probable that the economic benefits associated with the asset will flow to the entity. If it becomes probable that the a transfer of economic benefits associated wit

51、h a contingent liability will happen, then the contingent liability is no longer contingent and a liability should be recognised in the financial statements 25. 单选题 Which TWO of the following correctly describe the requirements for private and public companies to keepaccounting records? (1) Private companies must keep their accounting records for three years (2) Private companies must keep their accounting records for six years (3) Publ