2022年ACCA英国注册会计师考前难点冲刺押题卷带答案171

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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 The research and development (R & D) function of a business: (i) Is primarily concerned with market research (ii) Can improve existing products as well as developing completely new products (iii) Has been less important for firms manufacturing computers to meet an

2、industry standard than for those firms developing the next generation of computers (iv) is always undertaken under contract by specialist external consultancies Which of the above statements are correct? A (i)and(ii) onlyB (ii)and(iii) onlyC (i),(iii)and (iv) only考点 Chapter6Organisationalcultureandc

3、ommittees解析 Rationale: R & D tends to be concerned with product research (not market research), and many organisations have internal R & D functions.Pitfalls： Be aware of the difference between product and market research.Ways in： If you were able to rule out statement (i), you were only left with t

4、wo options to choose from - and you should be able to rule out statement (iv) if you know any organisations with an internal R & D department, leaving you with the correctoption 2. 单选题 A business can make a profit and yet have a reduction in its bank balance. Which ONE of the following might cause t

5、his to happen? A The sale of non-current assets at a losB The charging of depreciation in the statement of profit or lossC The lengthening of the period of credit given to customersD The lengthening of the period of credit taken from suppliers考点 Chapter5Ledgeraccountsanddoubleentry解析 Thiswill mean l

6、ess cashcomingintothebank.3. 单选题 A company auditor has which of the following rights?A To vote in the companys general meetingsB To attend board meetingsC To appoint non-executive directorsD To access, at all times, the books, accounts and vouchers of the company考点 Chapter19Othercompanyofficers解析 A

7、company auditor has the right, at all times, to access the books, accounts and vouchers of the company.4. 单选题 The following statements have been made about planning and control as described in thethree tiers of Robert Anthony s decision-making hierarchy: (1) Strategic planning is concerned with maki

8、ng decisions about the efficient andeffective use of existing resources. (2) Operational control is about ensuring that specific tasks are carried out efficientlyand effectively. Which of the above statements is/are true? A (1) onlyB (2) onlyC Neither (1) nor (2)D Both (1) and (2)考点 Chapter14Perform

9、ancemanagementinformationsystems解析 (2) only5. 不定项选择题 Which two of the following statements are true? A private companyA Is defined as any company that is not a public companyB Sells its shares on the junior stock market known as the Alternative Investment Market and on theStock ExchangeC Must have a

10、t least one director with unlimited liabilityD Is a significant form of business organisation in areas of the economy that do not require largeamounts of capital考点 Chapter12Corporationsandlegalpersonality解析 A and D are correct. A private company cannot sell its shares to the public on any stock mark

11、et, so B isincorrect. Directors need not have unlimited liability, so C is incorrect.6. 单选题 In which of the following circumstances must a public company re-register as a private company?A If the market value of its shares falls below the nominal value of the sharesB If it has makes trading losses f

12、or three consecutive yearsC If it fails to pay its corporation tax liabilityD If its share capital falls below 50,000考点 Chapter13Companyformation解析 A public company must re-register as a public company if its share capital falls below 50,000.7. 单选题 development is a process whereby employees are offe

13、red a wide range ofdevelopmental opportunities, rather than focusing on skills required in the current job.Which word or phrase correctly completes this sentence? A ManagementB CareerC Personal考点 Chapter16Traininganddevelopment解析 Rationale: Option A relates specifically to management effectiveness a

14、nd succession; option B to planning opportunities fornew challenges and learning through career moves (whether vertical or lateral).8. 单选题 A promoter sent the documents needed to register a company to the Registrar of Companies on 1/1/X1. TheRegistrar received the documents on 4/1/X1. The certificat

15、e of incorporation is dated 6/1/X1 and it isreceived by the promoter on 8/1/X1. On which date was the company incorporated? A 1/1/X1B 4/1/X1C 6/1/X1D 8/1/X1考点 Chapter13Companyformation解析 The date on the certificate of incorporation is conclusive proof of the date of incorporation.9. 论述题 PG budgeted

16、sales for 20X8 were 5,000 units. The standard contribution is $9.60 per unit. A recession in20X8 meant that the market for PGs products declined by 5%. PGs market share also fell by 3%. Actualsales were 4,500 units. Required Calculate planning and operational variances for sales volume. 考点 Chapter12

17、Planningandoperationalvariances解析 Planning variance UnitsOriginal budgeted sales 5,000Revised budget sales (5%) 4,750 250 A Contribution per unit of $9.60 $2,400Operational variance UnitsRevised budget sales 4,750Actual sales 4,500 250 A Contribution per unit of $9.60 $2,400The fall in market size i

18、s uncontrollable by the management of PG and therefore results in a planningvariance. The fall in market share is controllable and forms part of the operational variance.10. 单选题 Evans Co purchased a machine with an estimated useful life of 10 years for $76,000 on 30 September 20X5. The machine had a

19、 residual value of $16,000.What are the ledger entries to record the depreciation charge for the machine in the year ended 30 September 20X8? A Dr Depreciation charge $6,000 Cr Accumulated depreciation$6,000B Dr Depreciation charge$6,000 Dr Non-current assets $12,000 Cr Accumulated depreciation $18,

20、000 C Dr Accumulated depreciation $6,000 Cr Depreciation charge$6,000D Dr Accumulated depreciation $18,000 Cr Non-current assets$18,000考点 Chapter8Tangiblenon-currentassets解析 Dr Depreciation charge$6,000 Cr Accumulated depreciation$6,00011. 单选题 Alpha is a sole trader who does not keep proper accounti

21、ng records. Alpha,s first year of trading was 20X4. From reviewing Alpha,s bank statements and the incomplete records relating to cash maintained, the following summary has been compiled ank and cash summary, Alpha, 20X4 $ Cash received from credit customers and paid into the bank 381,600 Expenses p

22、aid out of cash received from credit customers before banking 6,800 Cash sales 112,900 Other information, Alpha, 20X4 Irrecoverable debts written off 7,200 Discounts allowed to credit customers 9,400 Closing balance of Trade receivables 0 Which of the following correctly represents Alphas sales figu

23、re for 20X4? A $517,900B $112,900C $381,600D $510,900考点 Chapter17Incompleterecords解析 Sales = 381,600 + 6,800 + 112,900 + 7,200 + 9,400 = $517,90012. 单选题 A company has been formed within the last six months. Another long-established company considers thatbecause of similarity between their names ther

24、e may be confusion between it and the new company. Theonly action the long-established company can take is to bring a passing-off action if it is to prevent thenew company using its name.A TrueB False考点 Chapter14Constitutionofacompany解析 False. The long-established company can also complain to the Co

25、mpany Names Adjudicator.13. 单选题 The following statements have been made regarding different types of budget: (i) A flexible budget can be used to control operational efficiency. (ii) Incremental budgeting can be defined as a system of budgetary planning and controlthat measures the additional costs

26、that are incurred when there are unplanned extraunits of activity. (iii) Rolling budgets review and, if necessary, revise the budget for the next quarter toensure that budgets remain relevant for the remainder of the accounting period. Which of the above statement(s) are true? A (i) and (ii) onlyB (

27、ii) and (iii) onlyC (iii) onlyD (i) only考点 Chapter8Budgetarysystems解析 A flexible budget controls operational efficiency by producing a realistic budget costallowance for the actual level of activity achieved. This allows a more meaningful controlcomparison with the actual results. Statement (i) is t

28、herefore correct.Incremental budgeting uses the current periods results as a base and adjusts this to allowfor any known changes, including the cost increases caused by extra planned units ofactivity. Statement (ii) is therefore incorrect.In a rolling budget system an extra quarter is added to the e

29、nd of the budget when themost recent quarter has expired. The remaining budget might be updated at this point.Statement (iii) is therefore incorrect.14. 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 c

30、ompany 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 refe

31、rs 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, keepin

32、g an open mind 15. 单选题 Insider dealing is a criminal offence.A TrueB False考点 Chapter22Fraudulentandcriminalbehaviour解析 Insider dealing is a criminal offence.16. 单选题 P & Co maintain a receivables ledger control account within the nominal ledger. At 30 November 20X0, the total of the list of individua

33、l balances extracted from the receivables ledger was $15,800, which did not agree with the balance on the receivables ledger control account. An examination of the books revealed the following information, which can be used to reconcile the receivables ledger and the receivables ledger control accou

34、nt. 1The credit balance of $420 in Ahmeds payables ledger account had been set off against his account in the receivable ledger, but no entries had been made in the receivables and payables ledger control accounts. 2The personal account of Mahmood was undercast by $90. 3Yasmins balance of (debit) $7

35、80 had been omitted from the list of balances. 4Thomas personal account balance of $240 had been removed from the receivablesledger asabad debt, but no entry had been made in the receivables ledger control account. 5The January total of $8,900 in the sales daybook had been posted as $9,800. 6A credi

36、t note to Charles for $1,000, plus sales tax of $300, had been posted tothereceivablesledger control account as $1,300 and to Charles personal account as $1,000. 7The total on the credit side of Edwards personal account had been overcast by $125. Which of these items need to be corrected by journal

37、entries in the nominal ledger? A 1, 3, 4 and 5 onlyB 1, 4 and 5 onlyC 1, 2, 5 and 6 onlyD 2, 3, 6 and 7 only考点 Chapter14Controlaccounts解析 $ $ DR CRError 1 Payables ledger control 420 Receivables ledger control 420Error 4 Irrecoverable debts240 Receivables ledger control 240Error 5 Sales900 Receivabl

38、es ledger control 90017. 材料题 Prepare the consolidated statement of profit or loss for Liverton for the year ended 31 May 20X6.考点 考点：Chapter25Theconsolidatedstatementofprofitorloss解析 Working: group structureWorking: Consolidated gross profitProfit on sale by Liverton to Everpool： $200,000 - $110,000

39、= $90,000Unrealised profit： $90,000 x 60% = $54,500Consolidated gross profit： $2,700,000 + $1,150,000 - $54,000 = $3,796,000Cost of sales is the balancing figure.18. 单选题 A company is changing its costing system from traditional absorption costing based onlabour hours to Activity Based Costing. It ha

40、s overheads of $156,000 which are related totaking material deliveries. The delivery information about each product is below. Product: X Y Z Total units required 1,000 2,000 3,000 Delivery size 200 400 1,000 Total labour costs are $360,000 for 45,000 hours. Each unit of each product takes the samenu

41、mber of direct hours. Assuming that the company uses the number of deliveries as its cost driver, what is theincrease or decrease in unit costs for Z arising from the change from Absorption Costingto Activity Based Costing? A Decrease of $14 per unitB Increase of $14 per unitC Decrease of $30 per un

42、itD Increase of $30 per unit考点 Chapter2aActivitybasedcosting解析 Absorption costingSince the time per unit is the same for each product, the overheads per unit will also bethe same.$156,000 6,000 units = $26Activity based costingNumber of deliveries for X (1,000/200) 5Number of deliveries for Y (2,000

43、/400) 5Number of deliveries for Z (3,000/1,000) 3Total 13Cost per delivery = $156,000/13 = $12,000Cost per unit of Z = ($12,000/3,000 units) 3 deliveries = $12Decrease = $26 $12 = $14.19. 单选题 A large bag of cement cost $0.80 in 20X3. The price indices are as follows. 20X391 20X495 20X5103 20X6106 Ho

44、w much does a bag of cement cost in 20X6? A $0.69B $0.85C $0.93D $0.95考点 Chapter14Forecasting解析 106 /91x $0.80 = $0.9320. 单选题 Which of the following are acceptable bases for absorbing production overheads? (i) Direct labour hours(ii) Machine hours(iii) As a percentage of the prime cost(iv) Per unitA

45、 Methods (i) and (ii) onlyB Methods (iii) and (iv) onlyC Methods (i), (ii), (iii) and (iv)D Methods (i), (ii) or (iii) only考点 Chapter9AbsorptionandmarginalCosting解析 All of the methods are acceptable bases for absorbing production overheads. However, the percentage of prime cost has serious limitatio

46、ns and the rate per unit can only be used if all cost units are identical.21. 单选题 Bee injured her eye after failing to close a safety gate on a machine as instructed. She was also not wearingmandatory safety goggles as required by her contract of employment. Which of the following is this an example

47、 of? A Novus actus interveniensB Volenti non fit injuriaC Res ipsa loquiturD Contributory negligence考点 Chapter7Thelawoftortsandprofessionalnegligence解析 By not wearing the safety goggles, Bee accepted the risk of injury of not wearing them.22. 单选题 A sales team is assessed according to the number of s

48、ales calls made, number of leads generated, and number and value of sales made.Which appraisal technique is described in this example?A Behavioural incidentB Rating scaleC Guided assessmentD Results-oriented考点 Chapter17Performanceappraisal解析 Rationale: This involves setting specific targets and stan

49、dards of performance, and measuringperformance against them.Behavioural incident focuses on job behaviours； rating scales are the same as grading； and guided assessment is narrative comment on defined characteristics. 23. 单选题 Josh, Joanne, Ed, and Sue all work for D Co. Josh works in the finance dep

50、artment. Joanne works in the human resourcesdepartment. Ed is Sues line manager in the purchasing department. Which one of the staff members would be involved with payroll administration? A JoshB JoanneC EdD Sue考点 Chapter6Organisationalcultureandcommittees解析 Rationale： HR and line departments genera

51、lly provide details of salary/wage rates, time sheets etc - but the financedepartment generally administers payroll, so Josh is likely to be responsible24. 单选题 Which one of the following is not part of a corporate code of ethics?A Professional ethicsB Organisational cultureC Organisational self-inte

52、rest考点 Chapter19Ethicalconsiderations解析 Rationale： Organisational self-interest is a threat to independence and a source of conflict of interest. The other options are different varieties of ethical systems.25. 单选题 Fixed costs are conventionally deemed to be which of the following?A Constant per uni

53、t of outputB Constant in total when production volume changesC Outside the control of managementD Easily controlled考点 Chapter5Costbehaviour解析 Within the relevant range, fixed costs are not affected by the level of activity, therefore option B is correct.26. 单选题 Which of the following is not a recogn

54、ised qualification that allows an individual to act as a companysecretary?A ACCAB SolicitorC Business Studies degreeD Employment as a company secretary for three of the five preceding years考点 Chapter19Othercompanyofficers解析 A degree is not a recognised qualification for acting as a company secretary.27. 单选题 Which TWO of the following are grounds that must be fulfilled in order for a court to be required todisqualify a director? (1) Conviction of an indictable offence in connection wi