2022年ACCA英国注册会计师考前冲刺押题卷含答案177

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1、2022年ACCA英国注册会计师考前冲刺押题卷含答案1. 单选题 Four years ago material X cost $5 per kg and the price index most appropriate to the cost of material X stood at 150.The same index now stands at 430.What is the best estimate of the current cost of material X per kg?A $1.74B $9.33C $14.33D $21.50考点 Chapter14Forecast

2、ing解析 $14.33 ($5 x 430 - 150)2. 单选题 Which of the following parties associated with a company may NOT act as its company secretary?A A companys sole directorB A companys accountantC A companys solicitor考点 Chapter19Othercompanyofficers解析 A companys sole director may not act as company secretary. A com

3、panys accountant or solicitormay act as company secretary.3. 材料题 材料全屏 Mr Yousef The following trial balance has been extracted from the ledger of Mr Yousef, a sole trader. TRIAL BALANCE AS AT 31 MAY 20X6 Dr Cr $ $ Sales 138,078 Purchases 82,350 Carriage 5,144 Drawings 7,800 Rent and insurance 6,622

4、Postage and stationery 3,001 Advertising 1,330 Salaries and wages 26,420 Irrecoverable debts 877 Allowance for receivables 130 Receivables 12,120 Payables 6,471 Cash on hand 177 Cash at bank 1,002 Inventory as at 1 June 20X5 11,927 Equipment at cost 58,000 Accumulated depreciation 19,000 Capital 53,

5、091 216,770 216,770 The following additional information as at 31 May 20X6 is available. 1 Rent is accrued by $210. 2 Insurance has been prepaid by $880. 3 $2,211 of carriage represents carriage inwards on purchases. 4 Equipment is to be depreciated at 15% per annum using the straight-line method. 5

6、 The allowance for receivables is to be increased by $40. 6 Inventory at the close of business has been valued at $13,551. 52 【论述题】 Prepare a statement of profit or loss for the year ended 31 May 20X6. 考点 考点：Chapter6Fromtrialbalancetofinancialstatements解析 MR YOUSEFSTATEMENT OF PROFIT OR LOSS FOR THE

7、 YEAR ENDED 31 MAY 20X6 $ $Sales 138,078Opening inventory 11,927Purchases (W1) 84,561 96,488Less closing inventory 13,551Cost of goods sold 82,937Gross profit 55,141Carriage out (W2) 2,933Rent and insurance (W3) 5,952Postage and stationery 3,001Advertising 1,330Salaries and wages 26,420Irrecoverable

8、 debts 877Depreciation charge (W4) 8,700Increase in allowance for receivables 40 49,253Net profit 5,8884. 单选题 Which of the following statements is correct?A An adverse direct material cost variance will always be a combination of an adverse material price variance and an adverse material usage varia

9、nceB An adverse direct material cost variance will always be a combination of an adverse material price variance and a favourable material usage varianceC An adverse direct material cost variance can be a combination of a favourable material price variance and a favourable material usage varianceD A

10、n adverse direct material cost variance can be a combination of a favourable material price variance and an adverse material usage variance考点 Chapter21Performancemeasurement解析 Direct material cost variance = material price variance + material usage varianceThe adverse material usage variance could b

11、e larger than the favourable material price variance. The total of the two variances would therefore represent a net result of an adverse total direct material cost variance.5. 单选题 The selling price of product Zigma is set to be $250 for each unit and sales for the comingyear are expected to be 500

12、units. If the company requires a return of 15% in the comingyear on its investment of $250,000 in product Zigma, the target cost for each unit for thecoming year isA $145B $155C $165D $175考点 Chapter2bTargetcosting解析 Sales revenue 500 units $250 $125,000Return on investment required 15% $250,000 $37,

13、500Total cost allowed $87.500Target cost per unit $1756. 单选题 You are given the following information： Receivables at 1 January 20X3 $10,000 Receivables at 31 December 20X3 $9,000 Total receipts during 20X3 (including cash sales of $5,000) $85,000 What is the figure for sales on credit during 20X3? A

14、 $81,000B $86,000C $79,000D $84,000考点 Chapter14Controlaccounts解析 Credit sales = $80,000 - $10,000 + $9,000 = $79,000.7. 单选题 Which one of the following statements is true?A Sales of mint choc chip rose steadily over the four monthsB Total sales fell in the month of JulyC In June, the gap between sale

15、s of strawberry and sales of chocolate reducedD Sales of blueberry rose in May and July考点 Chapter3Presentinginformation解析 In June, the gap between the sales of strawberry and the sales of chocolate reduced.8. 材料题 State the liability of Fi for the partnerships debts考点 考点：Chapter11Partnerships解析 Becau

16、se both the overdraft and contract for the books are binding on the partnership all three partners arepersonally liable if the partnership does not have sufficient funds to pay them. Fi is jointly liable for the debtsof the partnership to the third parties. However as the partnership agreement limit

17、s her liability to 100,000she will be able to claim any amount over this from Chi and Di.9. 单选题 A company makes and sells product X and product Y. Twice as many units of product Y aremade and sold as that of product X. Each unit of product X makes a contribution of $10 andeach unit of product Y make

18、s a contribution of $4. Fixed costs are $90,000. What is the total number of units which must be made and sold to make a profit of$45,000? A 7,500B 22,500C 15,000D 16,875考点 Chapter3Costvolumeprofit(CVP)analysis解析 Two units of Y and one unit of X would give total contribution of $18. Weighted average

19、contribution per unit = $18/3 units = $6Sales units to achieve target profit = ($90,000 + $45,000)/$6 = 22,50010. 论述题 BL is planning to manufacture a new product, product A. Development tests suggest that 60% of thevariable manufacturing cost of product A will be affected by a learning and experienc

20、e curve. This learningeffect will apply to each unit produced and continue at a constant rate of learning until cumulativeproduction reaches 4,000 units, when learning will stop. The unit variable manufacturing cost of the firstunit is estimated to be $1,200 (of which 60% will be subject to the effe

21、ct of learning), while the averageunit variable manufacturing cost of four units will be $405. Required Calculate the rate of learning that is expected to apply. 考点 Chapter9Quantitativeanalysisinbudgeting解析 11. 单选题 The following four data pairs have been obtained： (1, 5), (2, 6), (4, 9), (5, 11). Wi

22、thout carrying out any calculations, which of the following correlation coefficients best describes the relationship between x and y?A -0.98B -0.25C 0.98D 0.25考点 Chapter14Forecasting解析 From the data given, it is clear that the correlation is positive and strong. The correlation coefficient describin

23、g a positive strong relationship is 0.98.12. 材料题 材料全屏 Mick has operated a house building business as a sole trader for a number of years. The business is growingand in recent times, Mick has taken out a loan to buy business assets. Mick is considering tendering for acouple of very large contracts th

24、at should earn the business substantial sums, but also increases hispotential liability if he is in breach of contract. Now his accountant has recommended that he should consider registering as a company in order to gain thebenefits of separate corporate personality. 22 【论述题】 State what is meant by

25、separate corporate personality 考点 考点：Chapter13Companyformation解析 Separate corporate personality means that company is distinct as a separate legal person from its owners ormembers and hence a veil of incorporation exists between them. The distinction between a company andits members was clearly set

26、out in Salomon v Salomon & Co Ltd 1897.13. 单选题 A sum of money was invested for 10 years at 7% per annum and is original amount invested (to the nearest $)?now worth $2,000. What was the?A $1,026B $1,017C $3,937D $14,048考点 Chapter19Methodsofprojectappraisal解析 The discount factor for 10 years at 7% is

27、 0.508. Original amount invested = $2,000 x 0.508= $1,016But $1,016 x 1.0710 is just under $2,000 so $1,017 is the correct answer.14. 单选题 Volcano Co acquired 75% of the equity share capital of Lava Co on 1 September 20X3. The retained profits of the two individual companies at the beginning and end

28、of their financial year were as follows. Volcano Co Lava Co $000 $000 Retained earnings at 1 January 20X3596264 Retained earnings at 31 December 20X3650336 What is the parent companys share of consolidated retained earnings that should be reported in the consolidated statement of financial position

29、of the Volcano Group at 31 December 20X3? A $668,000B $674,000C $704,000D $722,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 Retained post-acquisition earnings of Lava Co = 4/12 x $(336,000 - 264,000) = $24,000.15. 单选题 Ann got trapped in a public toilet due to the lock being faulty.

30、 Rather than wait for help, she tried to climbout of the window but fell and broke her leg. Which of the following is this an example of? A Res ipsa loquiturB Volenti non fit injuriaC Novus actus interveniensD Contributory negligence考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Ann contributed

31、 to her injury by her actions.16. 单选题 In the context of employment law and statutory protection for the self-employed, which of the following statements is correct?A The self-employed are entitled to a minimum wageB The self-employed are entitled to a minimum notice periodC The self-employed are ent

32、itled to protection from unfair dismissalD There is no statutory employment protection available to the self-employed考点 Chapter8Contractofemployment解析 There is no statutory employment protection for the self-employed.17. 单选题 Stakeholders will have different objectives and companies may deal with thi

33、s 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 performance measures should be to increase short term profitB The only interest of the government is that companies pay th

34、eir taxesC Shareholders will be looking for increasing dividends and increased share priceD Only internal stakeholders need to be considered by companies考点 Chapter18Furtheraspectsofperformancemanagement解析 It is important that performance measures are set to encourage the long term growth ofthe compa

35、ny. 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 growth and compliance with laws. Companies have a range of stakeholders, all of which can affect the company and shouldbe consi

36、dered. Some of these stakeholders are external such as the government, thegeneral public and pressure groups.18. 单选题 Which of the following documents should be checked before a purchase invoice is paid, to confirm that the price and quantities are correct?A Price check Quantity check Purchase order

37、Purchase order B Price check Quantity check Goods received note Delivery note Goods C Price check Quantity check Purchase invoice Goods received note D Price check Quantity check Purchase order Goods received note 考点 Chapter6Accountingformaterials解析 The price should be checked against a copy of the

38、purchase order, or possibly against an official price list from the supplier. The purchase order should show the price the buyer has negotiated； including any discount. The quantity ordered might not be the same as the quantity delivered, so the quantity on the invoice should be checked against the

39、goods received note. The goods received note is preferable to the delivery note, because the delivery note might be signed quickly, before the stores department has had time to check for faulty items or to carry out a detailed count of the items delivered.19. 单选题 Which of the following communication

40、 mechanisms is designed to improve upward communication?A Notice boardsB Organisation manualC Team meetingsD Team briefings考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: Notice boards are unsuitable for upward communication, and organisation manualsand team briefings are for downward

41、 communication.Pitfalls: You needed to be aware of the nature of a team briefing, which is for information and instructions to be given (downward) to a team. 20. 材料题 Mai Co are considering setting up another division selling expensive watches. The two divisions would be run as profit centres, with h

42、ead office costs being allocated to each division. Managers bonuses will be dependent on the divisions meeting their targets. Targets that are being considered are: (i)Gross profit percentage (ii)Contribution (iii)Net profit for the division (iv)Return on capital employed. Which of the targets shoul

43、d be used to assess the performance of the divisional manager and provide motivation? A (i) onlyB (i) and (ii) onlyC (i), (ii) and (Hi) onlyD All of them考点 考点：Chapter21Performancemeasurement解析 B - net profit for the division would include the allocated head office expenses which are not controllable

44、, and would therefore affect motivation. ROCE is calculated using net profit so this would be misleading as well.21. 单选题 Which of the following statements concerning pre-incorporation contracts is correct?A Pre-incorporation contracts must be ratified by the companyB Pre-incorporation contracts cann

45、ot be ratified by the companyC Pre-incorporation contracts can be ratified by the company if the third party agrees考点 Chapter13Companyformation解析 Legally, pre-incorporation contracts cannot be ratified by the company.22. 单选题 A machine has an investment cost of $60,000 at time 0. The present values (

46、at time 0) of the expected net cash inflows from the machine over its useful life are： Discount rate Present value of cash inflows 10% $64,600 15%$58,200 20% $52,100 What is the internal rate of return (IRR) of the machine investment? A Below 10%B Between 10% and 15%C Between 15% and 20%D Over 20%考点

47、 Chapter19Methodsofprojectappraisal解析 $Investment (60,000)PV of cash inflow 64,600NPV 10%4,600$Investment (60,000)PV of cash inflow 58,200NPV 15% (1,800)The IRR of the machine investment is therefore between 10% and 15% because the NPV falls from $4,600 at 10% to -$1,800 at 15%. Therefore at some po

48、int between 10% and 15% the NPV = 0. When the NPV = 0, the internal rate of return is reached.23. 论述题 What are the three most important features of the balanced scorecard approach?考点 Chapter16私营机构的表现评估解析 It looks at both internal and external matters concerning the organisation. It is related to the

49、 key elements of a companys strategy. Financial and non-financial measures are linked together.24. 单选题 _is an analysis of statistics on birth and death rates, age structures of people and ethnic groups within a community. Which word correctly completes the sentence? A ErgonomicsB EconomicsC PsychographicsD Demographics考点 Chapter2Thebusinessenvironment解析 Rationale: The sta