2022年ACCA英国注册会计师考试模拟卷含答案第266期

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1、2022年ACCA英国注册会计师考试模拟卷含答案1. 单选题 Which of the following statements concerning wrongful trading is correct?A Wrongful trading is a criminal offenceB Selling company shares in the knowledge that the share price is about to fall is wrongful tradingC A case of wrongful trading is brought by a companys adm

2、inistratorD Intent to defraud is required to prove a case of wrongful trading考点 Chapter22Fraudulentandcriminalbehaviour解析 Wrongful trading is a civil offence that is brought by a companys liquidator or administrator. Nointent to defraud is required because the directors commit the offence if they al

3、low the company totrade whilst in the knowledge that there is no reasonable prospect of the company avoiding goinginto liquidation.2. 单选题 Baxter Co purchased an asset for $100,000 on 1.1.X1. It had an estimated useful life of 5 years and it was depreciated using he straight line method. On 1.1.X3 Ba

4、xter Co revised the remaining estimated useful life to 8 years. What is the carrying amount of the asset at 31.12.X3? A $40,000B $52,500C $50,000D $62,500考点 Chapter8Tangiblenon-currentassets解析 $52,500Carrying amount at 1.1.X3 = 100,000 - (100,000 x 2/5) = $60,000New depreciation charge = Carrying am

5、ounRevised useful life = $60,000/8 years = $7,500Carrying amount at 31.12.X3 = $60,000 - $7,500 = $52,5003. 单选题 This question appeared in the June 2015 exam. Which of the following is an external source of information? A Value of sales, analysed for each customerB Value of purchases, analysed for ea

6、ch supplierC Prices of similar products, analysed for each competitor companyD Hours worked, analysed for each employee考点 Chapter15管理信息和管理报告的来源解析 All of the others are internal sources of information.4. 材料题 The management of J Co have heard about the concept of the time value of money. Required: (i)

7、Complete the gaps in the following statement: The time value of money means that $1 now is worth (GAP 1) than $1 in the future. The reasons for this are risk, (Gap 2) and potential for earning a return e.g. interest. (ii)Using a discount rate of 8%, and assuming that the cash flows arise at the end

8、of a year, calculate the discounted payback period. 考点 考点：Chapter15Budgeting解析 (i) Gap 1 moreGap 2 inflation(ii)Year Cash flow x DF Cumulative cashflow 0 -18,750 -18,750 1 5,000 x 0.926 = 4,630 -14,120 2 5,000 x 0.857 = 4,285-9,835 3 5,000 x 0.794 = 3,970 -5,865 4 5,000 x 0.735 = 3,675 -2,190 55,000

9、 x 0.681 = 3,405 +1,215As the cash flows arise at the end of the year payback will be 5 years Alternative workingThe project will payback when $18,750 = $5,000 x AF 8%AF(1-n)=3.75The annuity factor for 4 years is 3.312, and 5 years is 3.993. Therefore the payback must occur at 5 years as the cash fl

10、ows arise at the end of the year.5. 单选题 What is the name given to dividends that are paid part of the way through a companys financial year?A Semi-dividendsB Dividends paid in specieC Interim dividendsD Preference dividends考点 Chapter17Capitalmaintenanceanddividendlaw解析 Dividends paid part of the way

11、 through a companys financial year are known as interim dividends.Dividends paid in specie are paid using a method other than cash.6. 单选题 Montagues paint shop has suffered some bad publicity as a result of a customer claiming to be suffering from skin rashes as a result of using a new brand of paint

12、 sold by Montagues shop. The customer launched a court action against Montague in November 20X3, claiming damages of $5,000. Montagues lawyer has advised him that the most probable outcome is that he will have to pay the customer $3,000. What amount should Montague include as a provision in his fina

13、ncial statements for the year ended 31 December 20X3? A $nilB $5,000C $3,000D $8,000考点 Chapter11Provisionsandcontingencies解析 Montague should include a provision of $3,000 in his year-end financial statements as this is thebest estimate of theamount he will probably have to pay out.7. 论述题 BL is plann

14、ing 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 experience curve. This learningeffect will apply to each unit produced and continue at a constant rate of learning until cumulativeproduct

15、ion 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 effect of learning), while the averageunit variable manufacturing cost of four units will be $405. Required Calculate the rate of lea

16、rning that is expected to apply. 考点 Chapter9Quantitativeanalysisinbudgeting解析 8. 单选题 The inventory value for the financial statements of Global Co for the year ended 30 June 20X3 was based on a inventory count on 7 July 20X3, which gave a total inventory value of $950,000.Between 30 June and 7 July

17、20X6, the following transactions took place. $ Purchase of goods 11,750 Sale of goods (mark up on cost at 15%) 14,950 Goods returned by Global Co to supplier 1,500 What figure should be included in the financial statements for inventories at 30 June 20X3? A $952,750B $949,750C $926,750D $958,950考点 C

18、hapter7Inventory解析 950,000 - 11,750 + 1,500 + (14,950 x 100/115) = $952,7509. 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 students whichever versionof the exam they are taking. At the

19、end of 20X1, an investment centre has net assets of $1m and annual operatingprofits of $190,000. However, the bookkeeper forgot to account for the following: A machine with a net book value of $40,000 was sold at the start of the year for $50,000,and replaced with a machine costing $250,000. Both th

20、e purchase and sale are cashtransactions. No depreciation is charged in the year of purchase or disposal. The investmentcentre calculates return on investment (ROI) based on closing net assets. Assuming no other changes to profit or net assets, what is the return on investment (ROI)for the year? 考点

21、Chapter17Divisionalperformanceandtransferpricing解析 Revised annual profit = $190,000 + $10,000 profit on the sale of the asset = $200,000Revised net assets = $1,000,000 $40,000 NBV + $50,000 cash $250,000 cash +$250,000 asset = $1,010,000 ROI = ($200,000/$1,010,000) 100 = 19.8%10. 单选题 The following t

22、otals 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 $20,000D $18,000考点 Chapter5Ledge

23、raccountsanddoubleentry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 11. 单选题 The powers of a companys directors are defined in which company doc

24、ument?A Articles of AssociationB Memorandum of AssociationC Register of Directors考点 Chapter18Companydirectors解析 The power of a companys directors is defined in its Articles of Association.12. 单选题 Where a party accepts part payment for a debt, they may at a later date request payment of the amountout

25、standing unless the other party provided extra consideration when making the part payment. Which TWO of the following are valid extra consideration for part payment of a debt? (1) Payment in the form of goods rather than cash (2) Payment by a third party rather than the debtor (3) An intention by th

26、e debtor to be legally bound by the part payment (4) A guarantee by the debtor to make the payment on the date agreed in the contract A 1 and 2B 1 and 4C 2 and 3D 2 and 4考点 Chapter4FormationofcontractII解析 For the extra consideration to be valid, the creditor must become entitled to something that th

27、ey arenot already entitled to. In this case, goods rather than cash and payment by a third party are validexamples. A guarantee of payment and payment on time are not valid as extra consideration becausethe creditor is already entitled to them.13. 材料题 Explain whether Gale can claim unfair dismissal考

28、点 考点：Chapter9Dismissalandredundancy解析 Gales position is a little more straightforward. She is pregnant and she has been dismissed. Pregnancy is anautomatically unfair reason for dismissal that cannot be disputed. Therefore it is likely that she will succeedin proving that she was dismissed unfairly.

29、14. 材料题 State the liability of Fi for the partnerships debts考点 考点：Chapter11Partnerships解析 Because 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 f

30、or the debtsof the partnership to the third parties. However as the partnership agreement limits her liability to 100,000she will be able to claim any amount over this from Chi and Di.15. 单选题 Date Co owns 100% of the ordinary share capital of Prune Co. The following balances relate to Prune Co. At a

31、cquisition At 31.12.X8 Tangible non-current assets$000 $000 Freehold land 500 500 Plant and equipment 350 450 850 950 At acquisition, the fair value of Prune Cos land was $50,000 more than shown in the financial statements of Prune Co. At 31 December 20X8, Date Cos financial statements show a total

32、tangible non-current asset balance of $1,250,000. What amount should be included in the consolidated financial statements of the Date group at 31 December 20X8 for tangible non-current assets? A $2,250,000B $1,000,000C $1,850,000D $2,200,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析

33、 $950 + $1,250 + $50 = $2,250,00016. 单选题 Overruling a decision of a lower court affects the outcome of that earlier decision.A TrueB False考点 Chapter2Sourcesoflaw解析 False. The decision in that case will stand.17. 简答题 Which of the following documents would be completed in each situation? Material Requ

34、isition Purchase Requisition Goods received note Goods returned note Material returned to stores from production Form completed by the stores department detailing inventory requirements Materials returned to supplier Materials Requisition Purchase Requisition Goods received note Goods returned note

35、Form completed by stores on receipt of goods Form completed by production detailing inventory requirements. 考点 Chapter6Accountingformaterials解析 Material Purchase Goods received Goods returned RequisitionRequisitionnote noteMaterial returned to 对stores from productionForm completed by the 对stores dep

36、artment detailinginventory requirementsMaterials returned to supplier 对 Materials Purchase Goods received Goods returnedRequisitionRequisitionnote noteForm completed by 对stores on receipt of goodsForm completed by 对production detailing inventory requirements.18. 单选题 A company has decided to switch f

37、rom using the FIFO method of inventory valuation to using the average cost method (AVCO). In the first accounting period where the change is made, opening inventory valued by the FIFO method was $53,200. Closing inventory valued by the AVCO method was $59,800.Total purchases and during the period we

38、re $136,500. Using the continuous AVCO method, opening inventory would have been valued at $56,200. What is the cost of materials that should be included in the statement of profit or loss for the period? A $129,900B $132,900C $135,900D $140,100考点 Chapter7Inventory解析 The cost of materials used shoul

39、d be based on opening and closing valuations of inventory atAVCO. $Opening 56,200 inventory 136,500 Purchases 192,700Less: Closing inventory Cost of materials used (59,800) 132,90019. 单选题 Which of the following statements describes constructive dismissal?A The employer dismissing the employee withou

40、t the correct notice period and justificationB The employer dismissing the employee without any noticeC The employee resigns after they are required to work 40 hours per week when they are contracted towork 30D The employee resigns after they are not awarded a discretionary bonus考点 Chapter9Dismissal

41、andredundancy解析 Constructive dismissal occurs where the employer resigns following their employers breach ofcontract. Dismissal without correct notice and justification is wrongful dismissal. Dismissal withoutnotice is summary dismissal.20. 单选题 In the context of the English legal system, which of th

42、e following courts ONLY has civil jurisdiction?A Magistrates courtB County courtC High Court考点 Chapter1Lawandthelegalsystem解析 The Magistrates and High Court have criminal and civil jurisdiction. The County Court only has civiljurisdiction.21. 单选题 Which of the following statements relating to parent

43、companies and subsidiaries are correct? 1A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances. 2Goodwill on consolidation will appear as an item in the parent companys individual statement of financial position. 3Consolid

44、ated financial statements ignore the legal form of the relationship between parents and subsidiaries and present the results and position of the group as if it was a single entity. A 1 and 2 onlyB 1 and 3 onlyC 2 and 3 onlyD 3 only考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 A parent

45、may hold less than 50% of the share capital but more than 50% of the voting rights. Goodwill only appears in theconsolidated statement of financial position. Consolidated financial statements present the substance of the relationshipbetween parent and subsidiaries, rather than the legal form22. 单选题

46、Which of the following parties has their interest paid last out of a liquidated companys assets?A EmployeesB Unsecured creditorsC Members考点 Chapter21Insolvencyandadministration解析 When a company is liquidated, the members share any surplus remaining after all the other debtshave been repaid.23. 单选题 T

47、he bank statement on 31 October 20X7 showed an overdraft of $800. On reconciling the bankstatement, it was discovered that a cheque drawn by your company for $80 had not been presented for payment, and that a cheque for $130 from a customer had been dishonoured on 30 October 20X7, but that this had

48、not yet been notified to you by the bank.What is the correct bank balance to be shown in the statement of financial position at 31 October 20X7? A $1,010 overdrawnB $880 overdrawnC $750 overdrawnD $720 overdrawn考点 Chapter15Bankreconciliations解析 $Balance per bank statement (800)Unpresented cheque (80

49、)Dishonoured cheque (affects cash book only) (880)24. 单选题 An organisation is owned and run by central government agencies. The organisation is best described as which of thefollowing statements?A A voluntary sector organisationB A private sector organisationC A public sector organisation考点 Chapter1B

50、usinessorganisationsandtheirstakeholders解析 Rationale: Such an organisation is part of the public sector. The voluntary sector comprises charities and other organisations whose members are volunteers. Private sector comprises nongovernmental organisations,such as limited companie.Pitfalls: Watch out

51、for public and private sector terms - and be able to distinguish clearly between them.25. 单选题 Which of the following may NOT be achieved by written resolution?A Removal of an auditorB Alteration of the companys articlesC Variation of class rightsD Change to the companys name考点 Chapter20Companymeetin

52、gsandresolutions解析 Removal of an auditor (or a director) are the only items of business that may not be achieved by awritten resolution.26. 单选题 At 31 December 20X3 Q, a limited liability company, owned a building that had cost $800,000 on 1 January 20W4.It was being depreciated at 2% per year. On 31

53、 December 20X3 a revaluation to $1,000,000 was recognised. At this date the building had a remaining useful life of 40 years. What is the balance on the revaluation surplus at 31 December 20X3 and the depreciation charge in the statement of profit orloss for the year ended 31 December 20X4? Depreciation charge for year ended Revaluation surplus as at 31 31 December 20X4 (statement