2022年ACCA英国注册会计师考前难点冲刺押题卷含答案88

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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 To prevent dysfunctional transfer price decision-making, profit centres must be allowed to makeautonomous decisions. True or false?A TrueB False考点 Chapter17Divisionalperformanceandtransferpricing解析 False. They cannot be allowed to make entirely autonomous decisions

2、.2. 材料题 State the rules concerning other employment as an alternative to a redundancy payment考点 考点：Chapter9Dismissalandredundancy解析 An employer may choose to offer a redundant employee alternative employment. If the employeeunreasonably refuses the offer, they lose their entitlement to a redundancy

3、payment. Broadly speaking, thealternative employment must be in the same capacity, at the same place and on the same terms andconditions as the old employment. It should not be perceived as being lower in status.3. 单选题 Which of the following statements regarding Limited Liability Partnerships is cor

4、rect?A A written partnership agreement is required to form the partnershipB The partnership dissolves when a partner leavesC The partnership must have two designated members who are responsible for the publicityrequirements of the partnershipD The partnership is exempt from audit考点 Chapter11Partners

5、hips解析 An LLP must have two designated partners responsible for the publicity requirements of thepartnership. A written partnership agreement is not required to form the partnership. The partnershipdoes not dissolve when a partner leaves and is not exempt from audit.4. 单选题 The overhead cost of a bus

6、iness has been allocated and apportioned into the different cost centres. A pie chart has been used to present this information. The assembly department is represented by a section that has an angle of 45. The total overhead cost is $800,000. What is the value of the overhead that has been allocated

7、 and apportioned to assembly?A $360,000B $100,000C $120,000D $640,000考点 Chapter3Presentinginformation解析 45/360x $800,000 = $100,0005. 单选题 The following bank reconciliation statement has been prepared by a trainee accountant: Overdraft per bank statement 3,860 Less: unpresented cheques 9,160 Add: dep

8、osits credited after date 5,300 16,690 Cash at bank as calculated above 21,990 What should be the correct balance per the cash book? A $21,990 balance at bank as statedB $3,670 balance at bankC $11,390 balance at bankD $3,670 overdrawn考点 Chapter15Bankreconciliations解析 $Overdraft (3,860)Unpresented c

9、heques (9,160)(13,020)Outstanding16,690Cash at bank 3,6706. 单选题 Which one of the following statements about traditional (unlimited) partnerships is incorrect?A In England a partnership has no existence distinct from the partners.B A partnership must have a written partnership agreement.C A partnersh

10、ip is subject to the Partnership Act.D Each partner is an agent of the firm.考点 Chapter11Partnerships解析 A written agreement is not needed.7. 单选题 Which ONE of the following statements describes faithful representation, a qualitative characteristic of faithful representation?A Revenue earned must be ma

11、tched against the expenditure incurred in earning itB Having information available to decision-makers in time to be capable of influencing their decisions. C The presentation and classification of items in the financial statements should stay the same from one period to the next. D Financial informa

12、tion should be complete, neutral and free from error考点 Chapter3财务信息的定性特征解析 Financial information should be complete, neutral and free from error.8. 材料题 Which of the following statements is FALSE in relation to learning curve theory?A The learning curve theory states that the average time per unit pr

13、oduced is assumed todecease by a constant percentage every time total output doublesB When a certain level of units have been produced the learning process comes to an end andany extra units produced tend to take the same amount of timeC The formula for the learning curve is Y = aX b where Y is the

14、cumulative average time perunit to produce X units, X is the cumulative number of units, a is the time taken for the firstunit of output, and b is the index of learning.考点 考点：Chapter9Quantitativeanalysisinbudgeting解析 25 The FALSE statement is: The learning curve theory states that the average time p

15、er unit produced is assumed todecease by a constant percentage every time total output doublesThe important word cumulative is missing and the sentence should read:The learning curve theory states that the cumulative average time per unit produced is assumed todecrease by a constant percentage every

16、 time total output doubles.Cumulative average time means the average time per unit for all units produced so far, back to andincluding the first unit made.9. 单选题 Which of the following statements concerning exclusion clauses is correct?A Exclusion clauses can be incorporated into a contract after th

17、e contract is formedB Exclusion clauses are interpreted by the courts strictlyC Exclusion clauses are not regulated by statuteD Exclusion clauses may not exclude liability for negligence考点 Chapter5Contentofcontracts解析 Exclusion clauses are interpreted by the courts strictly. They must be incorporate

18、d before thecontract is formed and are regulated by statute law. Exclusion clauses may exclude liability fornegligence but not for death or injury due to negligence.10. 材料题 材料全屏 Non profit seeking organisations18 【论述题】 The absence of the profit measure in non profit seeking organisations causes prob

19、lems for themeasurement of their efficiency and effectiveness. Required (i) Explain why the absence of the profit measure should be a cause of the problems referredto. (ii) Explain how these problems extend to activities within business entities which have a profitmotive. Support your answer with ex

20、amples. 考点 考点：Chapter18Furtheraspectsofperformancemanagement解析 (i) Effectiveness refers to the use of resources so as to achieve desired ends or objectives oroutputs.In a profit-making organisation, objectives can be expressed financially in terms of a targetprofit or return. The organisation, or pr

21、ofit centres within the organisation, can be judged tohave operated effectively if they have achieved a target profit within a given period.In non-profit seeking organisations, effectiveness cannot be measured in this way. Theorganisations objectives cannot be expressed in financial terms at all, an

22、d non-financialobjectives need to be established. The effectiveness of performance could be measured interms of whether targeted non-financial objectives have been achieved, but there are severalproblems involved in trying to do this.(1) The organisation might have several different objectives which

23、 are difficult toreconcile with each other. Achieving one objective might only be possible at theexpense of failing to achieve another. For example, schools have the objective ofproviding education. They teach a certain curriculum, but by opting to educatestudents in some subjects, there is no time

24、available to provide education in othersubjects.(2) A non-profit seeking organisation will invariably be restricted in what it can achieveby the availability of funds. The health service, for example, has the objective ofproviding health care, but since funds are restricted there is a limit to the a

25、mount ofcare that can be provided, and there will be competition for funds between differentparts of the service.(3) The objectives of non-profit seeking organisations are also difficult to establishbecause the quality of the service provided will be a significant feature of theirservice. For exampl

26、e, a local authority has, amongst its various different objectives,the objective of providing a rubbish collection service. The effectiveness of thisservice can only be judged by establishing what standard or quality of service isrequired.(4) With differing objectives, none of them directly comparab

27、le, and none that can beexpressed in profit terms, human judgement is likely to be involved in decidingwhether an organisation has been effective or not. This is most clearly seen ingovernment organisations where political views cloud opinion about thegovernments performance.Efficiency refers to the

28、 rate at which resources are consumed to achieve desired ends.Efficiency measurements compare the output produced by the organisation with theresources employed or used up to achieve the output. They are used to control theconsumption of resources, so that the maximum output is achieved by a given a

29、mount ofinput resources, or a certain volume of output is produced within the minimum resourcesbeing used up.In profit-making organisations, the efficiency of the organisation as a whole can bemeasured in terms of return on capital employed. Individual profit centres or operating unitswithin the org

30、anisation can also have efficiency measured by relating the quantity of outputproduced, which has a market value and therefore a quantifiable financial value, to theresources (and their costs) required to make the output.In non-profit seeking organisations, output does not usually have a market valu

31、e, and it istherefore more difficult to measure efficiency. This difficulty is compounded by the fact thatsince these organisations often have several different objectives, it is difficult to comparethe efficiency of one operation with the efficiency of another. For example, with the policeforce, it

32、 might be difficult to compare the efficiency of a serious crimes squad with theefficiency of the traffic police, because each has its own outputs that are not easilycomparable in terms of value achieved.In spite of the difficulties of measuring effectiveness and efficiency, control over theperforma

33、nce of non-profit seeking organisations can only be satisfactorily achieved byassessments of value for money (economy, efficiency and effectiveness).(ii) The same problems extend to support activities within profit-motivated organisations,where these activities are not directly involved in the creat

34、ion of output and sales. Examplesinclude research and development, the personnel function, the accountancy function and soon.(1) Some of the outputs of these functions cannot be measured in market values.(2) The objectives of the functions are not easily expressed in quantifiable terms.Examples(1) W

35、ithin the personnel department, outputs from activities such as training and someaspects of recruitment can be given market price values by estimating what the sameservices would cost if provided by an external organisation. Other activities,however, do not have any such market valuation. Welfare is

36、 an example. Its objectiveis to provide support for employees in their personal affairs, but since this objectivecannot easily be expressed as quantifiable targets, and does not have a market pricevaluation, the effectiveness and efficiency of work done by welfare staff cannot bemeasured easily.(2)

37、Within the accountancy department, outputs from management accountants aremanagement information. This does not have an easily-measured market value, andinformations value depends more on quality than quantity. The contribution ofmanagement accounting to profitability is difficult to judge, and so t

38、he efficiency andeffectiveness of the function are difficult to measure.11. 论述题 Five measures to control the ability of individuals to compromise the security of an organisation werelisted in the chapter. What are they?考点 Chapter15管理信息和管理报告的来源解析 Careful recruitment Job rotation Supervision and obser

39、vation by a superior Review of computer usage (for example via systems logs) Enforced vacations12. 单选题 The following information is available for the year ended 31 December 20X4 for a keep proper accounting records： Inventories at 1 January 20X4 Inventories at 31 December 20X4 Purchases Gross profit

40、 percentage on sales = 30% Based on this information, what was the traders sales figure for the year? A $900,000B $819,000C $920,000D $837,200考点 Chapter17Incompleterecords解析 $Cost of sales Opening inventory 38,000Purchases637.000Less: closing inventory(45,000)Sales 630,000 x 100/70 = $900,000630.000

41、13. 单选题 Which of the following transactions would result in an increase in capital employed?A Selling inventory at a profitB Writing off a bad debtC Paying a payable in cashD Increasing the bank overdraft to purchase a non-current asset考点 Chapter26Interpretationoffinancialstatements解析 Profit will be

42、 an addition to owners capital14. 材料题 A linear variable cost - when the vertical axis represents cost per unitA Graph 1B Graph 2C Graph 3D Graph 6考点 考点：Chapter5Costbehaviour解析 Graph1showsthat cost per unit remains the same at different levels of activity.15. 单选题 Leaf limited has had a mixed year. It

43、s market share has improved two percentage points to20% but the overall market had contracted by 5% in the same period. The budgeted saleswere 504,000 units and standard contribution was $12 per unit. What is the level of actual sales? A Two percentage points up on budget at 510,080 unitsB Three per

44、cent down overall on budget at 488,880 unitsC Three percent up on budget at 519,120 unitsD Up by a little over five and a half percent to 532,000 units考点 Chapter12Planningandoperationalvariances解析 16. 单选题 Which of the following statements are true? (i) A flexed budget allows businesses to evaluate a

45、 managers performance more fairly (ii) A fixed budget is useful for defining the broad objectives of the organisation (iii) Relying on fixed budgets alone would usually give rise to massive variancesA (i) and (iii) onlyB (i) and (ii) onlyC (ii) and (iii) onlyD (i), (ii) and (iii)考点 Chapter16Thebudge

46、taryprocess解析 Statement (i) is true because certain factors are often out of the managers control. The level of sales (or production) will be out of the managers control and a flexed budget will account for this. Statement (ii) is true. The major purpose of a fixed budget is at the planning stage wh

47、en it seeks to define the broad objectives of the organisation. Statement (iii) is true because forecast volumes are very unlikely to be equal to actual volumes and so the variances will contain large volume differences.17. 单选题 The following details have been extracted from the receivables collectio

48、n records of C Co. Invoices paid in the month after sale 60% Invoices paid in the second month after sale 25% Invoices paid in the third month after sale12% Bad debts 3% Invoices are issued on the last day of each month. Customers paying in the month after sale are entitled to deduct a 2% settlement

49、 discount. Credit sales values for June to September are budgeted as follows. June July August September $35,000 $40,000 $60,000 $45,000 What is the amount budgeted to be received from credit sales in September? A $46,260B $49,480C $50,200D $50,530考点 Chapter16Thebudgetaryprocess解析 $August sales $60,

50、000 x 60% x 98%* 35,280July sales $40,000 x 25% 10,000June sales $35,000 x 12% 4,200 49,480*This reductionallows for the 2% settlement discount.If you selected option A you misinterpreted month after sale to be the month the sale was made. The invoices are issued on the last day of each month, there

51、fore cash receipts in respect of each months sales will begin in the following month.Option C makes no allowance for the settlement discount and option D includes the receipt of bad debts； those amounts will never be received cash.18. 单选题 A company operates a job costing system. Job number 1012 requ

52、ires $45 of direct materials and $30 of direct labour. Direct labour is paid at the rate of $7.50 per hour. Production overheads are absorbed at a rate of $12.50 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.What is the total cost of job number 1012?

53、A $170B $195C $200D $240考点 Chapter10Job,batchandservicecosting解析 Total cost - job number 1012 $Direct materials 45Direct labour30Prime cost75Production overheads (30/7.5 x $12.50)50Total production cost125Non-production overheads (0.6 x $75) 45Total cost - job number 101217019. 单选题 A customer return

54、s a faulty product to a firm for repair under a warranty scheme. The firm operates a total quality management system.Which of the following best describes the cost of the repair?A Aninternal failurecostB Anexternal failurecostC Anappraisal costD A prevention cost考点 Chapter13Alternativecostingprincip

55、les解析 Anexternal failurecost20. 单选题 What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff?A A fixed costB A variable costC A mixed costD A step cost考点 Chapter5Costbehaviour解析 The cost described will increase in steps, remaining fixed

56、at each step until another supervisor is required. Such a cost is known as a step cost.21. 材料题 Identify three major non-financial factors that AB would need to consider in making its eventualdecision as to what to do.考点 考点：Chapter6Short-termdecisions解析 Non-financial factors that must be considered i

57、n reaching the decision(i) The workforce. If the recommended course of action is undertaken, the workforce willproduce enough units of X in the next 13 weeks to satisfy sales demand over the next year(with 18 weeks supply of existing finished goods inventories and a further 35 weekssupply obtainable

58、 from direct materials inventories). When production of Y begins, thedirect labour content of production will fall to $2.85 per kg less than 40% of the currenteffort per kg produced but sales demand will not rise. The changeover will therefore meana big drop in labour requirements in production. Redundancies seem inevitable, and mightbe costly. By switching to producing Y as soon as possible, the redundancies might be lessimmediate, and could be justified more easily to employees and their union representativesth