2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）套卷151

2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）1. 单选题 For a particular component, the re-order quantity is 6,000 units and the average inventory holding is 3,400 units.What is the level of safety inventory (in whole units)?A 400B 3,400C 3,000D 6,400考点 Chapter6Accountingformaterials解析 he level of safety inventory is 400 units（to the nearest whole unit)Let x = safety inventoryAverage inventory = safety inventory (x) +reorder quantity/23,400 = x+6,000/23,400=x+3,000x=3,400-3,000x =400 units2. 材料题 Which THREE of the following conditions are necessary for learning curve theory to apply?A A relatively new product.B A manual, rather than mechanised production process.C A relatively complex production process.D Production in batches of equal size.E Constant labour wage rates.考点 考点：Chapter9Quantitativeanalysisinbudgeting解析 The correct answers are: A relatively new product. A manual, rather than mechanised production process. A relatively complex production process.If a product is relatively new it means that workers are still learning.If a process is manual (as opposed to one that is mechanised), learning can reduce the time taken.If the production process is relatively complex there are processes and techniques to learn.Production can be in batches of any size equal sizes just make the calculations easier.Changing labour rates do not affect the application of learning curve theory.3. 单选题 In the context of audit, what are substantive tests designed to accomplish?A To establish whether internal controls are being applied as prescribedB To identify errors and omissions in financial recordsC To establish the causes of errors or omissions in financial recordsD To establish an audit trail考点 Chapter9Control,securityandaudit解析 Rationale: Substantive tests substantiate the figures in the accounts. They are used to discover whether figures are corrector complete, not why they are incorrect or incomplete, or how the figures got there. Option A is the aim of compliance tests4. 单选题 Which type of dividend is paid by the issue of additional shares?A Scrip dividendsB Equity dividendsC Capital dividends考点 Chapter17Capitalmaintenanceanddividendlaw解析 Scrip dividends are paid by issuing additional shares.5. 简答题 Describe the three elements of VFM考点 Chapter21Performancemeasurement解析 The value for money (VFM) concept has been developed as a useful means of assessing performance in an organisation which is not seeking profit. VFM concept revolves around the 3Es； as follows:If you follow through the diagram above, you will see that, ultimately, VFM relates money spent to objectives achieved.Economy (an input measure) - measures the relationship between money spent and the inputs. Are the resources used the cheapest possible for the quality required?Efficiency (link inputs with outputs) - is the maximum output being achieved from the resources used?Effectiveness (links outputs with objectives) - to what extent to which the outputs generated achieve the objectives of the organisation.6. 单选题 What amount should appear in the groups consolidated statement of financial position at 31 December 20X2 for non-controlling interest? A $49,000B $58,000C $51,000D $42,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 Non-controlling interest $Fair value of NCI at acquisition 42,000Plus NCIs share of post-acqn retained earnings (10% x (160 - 90)7,000NCI at reporting date 49,0007. 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 individual 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 account. 1The credit balance of $420 in Ahmeds payables ledger account had been set off against his account in the receivables 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) $780 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 credit 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. What is the revised total of the balances in the receivables ledger after the errors have been corrected? A $15,105B $16,195C $16,495D $16,915考点 Chapter14Controlaccounts解析 $15,80069516,4958. 单选题 Which of the following statements is true?A Strong values improve corporate performanceB Strong values can replace rules and controls in an organisationC Strong values minimise conflict within an organisationD Strong values are dangerous if they filter out uncomfortable environmental information考点 Chapter6Organisationalcultureandcommittees解析 Rationale： This is a problem with strong cultures (and ultra-cohesive groups).Pitfalls： The other statements are plausible： you need to come up with counter-arguments to show that they are not always true. B is most plausible because it makes a limited claim that values can replace rules： think of health and safety or financial controls, however, to disprove the claim. Ways in： You could rule out two of the statements because they are dogmatic (so that just one counter-example wouldmake them untrue).9. 单选题 Mr Smith has a limited income which restricts the number of different goods he can buy. Which one of the following bestdescribes the position at which Mr Smiths utility from purchasing different goods is maximised?A Marginal utility from each good is equalB Marginal utility from each good is 0C Ratio of marginal utility to price is equal for each good考点 Chapter4Microeconomicfactors解析 Rationale: Imagine you can buy a second car for $10,000 or buy a bike for $100 and they both give you the same extra utility. You wouldnt choose to buy the car as youre paying much more to achieve the same utility as you could get from buying the bike. If you get 10 times more utility for one thing compared to another youd be prepared to pay 10 times more for it10. 单选题 The management accountant of a business has identified the following information: Activity level 800 units 1,200 units Total cost $16,400 $23,600 The fixed costs of the business step up by 40% at 900 units. What is the fixed cost at 1,100 units? A $6,400B $7,600C $10,000D $14,000考点 Chapter9Quantitativeanalysisinbudgeting解析 This question uses the same data as Q96 therefore, initially calculate variable cost perunit as above to be $8.00 per unit, then substitute this value into the equation for thehigher level of activity as follows:$23,600 = 1.4FC + (1,200 $8VC)$23,600 = 1.4FC + $9,600$23,600 $9,600 1.4FC$14,000 = 1.4FC ( i.e. after increasing fixed costs by 40% upon exceeding 900 units)11. 单选题 Which TWO of the following are offences related to money laundering? (1) Failure to report (2) Placement (3) Integration (4) Tipping off A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter22Fraudulentandcriminalbehaviour解析 The three offences related to money laundering are laundering, failure to report and tipping off.12. 单选题 Which of the following accounting concepts means that similar items should receive a similar accounting treatment?A Going concernB AccrualsC MatchingD Consistency考点 Chapter3财务信息的定性特征解析 Consistency. To maintain consistency, the presentation and classification of items in the financial statements should stay the same from one period to the next, unless a change is required by an13. 单选题 Drippy is producing a list of relevant cash flows regarding a decision she has to make. She isconsidering launching a new type of USB memory stick that guarantees better protection tothe host computer. Drippy manages many existing products and has a standing arrangement with a technologymagazine for advertising space entitling her to advertise each month. The contract has justbeen signed and covers the next twelve months. Payment is made in the month followingan advert appearing. Drippy is going to use the magazine to advertise her exciting new USBstick. Is the cost of the advertising space best described as a: A Sunk costB Historic costC Relevant costD Committed cost考点 Chapter6Short-termdecisions解析 It could be argued that it is also a sunk cost but the better and more exact description isthat it is a committed cost as the cash has not yet been actually paid over.14. 单选题 Tree Co is considering employing a sales manager. Market research has shown that a goodsales manager can increase profit by 30%, an average one by 20% and a poor one by 10%.Experience has shown that the company has attracted a good sales manager 35% of thetime, an average one 45% of the time and a poor one 20% of the time. The companysnormal profits are $180,000 per annum and the sales managers salary would be $40,000per annum. Based on the expected value criterion, which of the following represents the correctadvice which Tree Co should be given? A Do not employ a sales manager as profits would be expected to fall by $1,300B Employ a sales manager as profits will increase by $38,700C Employ a sales manager as profits are expected to increase by $100D Do not employ a sales manager as profits are expected to fall by $39,900考点 Chapter7Riskanduncertainty解析 New profit figures before salary paid:Good manager: $180,000 1.3 = $234,000 Average manager: $180,000 1.2 = $216,000Poor: $180,000 x 1.1 = $198,000EV of profits = (0.35 $234,000) + (0.45 $216,000) + (0.2 $198,000) = $81,900 +$97,200 + $39,600 = $218,700Deduct salary cost and EV with manager = $178,700Therefore do not employ manager as profits will fall by $1,300.15. 单选题 Which of the following is a rule for valid consideration?A Consideration must pass from the promisorB Consideration must be adequate but not necessarily sufficientC Performance of the promise must be possibleD The promise must be given in writing考点 Chapter4FormationofcontractII解析 To be valid consideration, the promise must be possible. It must pass from the promise.Consideration must be sufficient but not necessarily adequate. It does not have to be given in writing.16. 单选题 Which costing method is based around a calculation involving a desired profit margin and a competitive market price?A Activity Based CostingB Total Quality ManagementC Target costingD Life cycle costing考点 Chapter13Alternativecostingprinciples解析 Target costing involves setting a target cost by subtracting a desired profit margin from a competitive market price.17. 材料题 Cost gap = _ _考点 考点：Chapter2bTargetcosting解析 Cost gap = (f) estimated cost (a) target cost18. 单选题 Which of the following would most clearly present a personnel risk of fraud?A Segregation of dutiesB High staff moraleC Staff not taking their full holiday entitlementsD Consultative management style考点 Chapter10Identifyingandpreventingfraud解析 Rationale: This may seem like normal behaviour in a workaholic office culture, but failure to take full holiday entitlement may signal an employee trying to prevent a temporary replacement from uncovering a fraud. The other options are factors in reducing risk: lack of segregation enables fraud to go undetected； low staff morale is often a motive for fraud (in retaliation against the firm)； and an autocratic management style may prevent questioning.Pitfalls: Ensure that you know what segregation of duties means: otherwise, it might look like a risk factor (because it sounds like allowing people to work independently and unsupervised, say).19. 单选题 To establish a case of passing-off, what must the claimant prove?A The consumer purchased fake goodsB The defendant is using a similar business model to the claimantC The name of the defendants business is similar enough to the claimants to mislead the consumerD There is some similarity between the name of the defendants business and that of the claimant考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Passing-off involves the use of a business name, trademark or description that is similar enough toanother business so that the consumer is misled to believe that one business is that of another.20. 单选题 When a provision is needed that involves a number of outcomes, the provision is calculated using the expected value of expenditure. The expected value of expenditure is the total expenditure of： A EachpossibleoutcomeB Each possible outcome weighted according to the probability of each outcome happeningC Eachpossibleoutcome divided bythe number of outcomesD Eachpossibleoutcome multipliedby the number of outcomes考点 Chapter11Provisionsandcontingencies解析 The expected value approach to calculating a provision takes each possible outcome (ie theamount of money that will need to be paid under each circumstance) and weights it according to the probability of that outcome happening. The total amount of each weighted value is the provision 21. 单选题 Busters draft financial statements for the year to 31 October 20X5 report a loss of $1,486. When he prepared the financial statements, Buster did not include an accrual of $1,625 and a prepayment of $834. What is Busters profit or loss for the year to 31 October 20X5 following the inclusion of the accrual and prepayment? A A loss of $695B A loss of $2,277C A loss of $3,945D A profit of $1,807考点 Chapter10Accrualsandprepayments解析 $Original loss (1,486） Accrual Prepayment （1，625） Revised loss 834 （2，277）22. 材料题 材料全屏 Greg is a member of the board of directors of Huge plc. He also controls a private limited company, Imp Ltd,through which he operates a management consultancy business. He also owns all the shares in Jet Ltd,through which he conducts an investment business. When Greg learns that Huge plc is going to make a take-over bid for Kop plc, he arranges for Jet Ltd to buy alarge number of shares in Kop plc on the London Stock Exchange, on which it makes a large profit when itsells them after the takeover bid is announced. He then arranges for Jet Ltd to transfer the profit to Imp Ltdas the charge for supposed consultancy work. The money is then transferred to Greg through the declarationof dividends by Imp Ltd. 38 【论述题】 State what is meant by securities being price sensitive in the context of insider dealing 考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Price sensitive means that if the information is made public, it is likely to have a significant effect on shareprice.23. 单选题 X plc intends to use relevant costs as the basis of the selling price for a special order: theprinting of a brochure. The brochure requires a particular type of paper that is not regularlyused by X plc although a limited amount is in X plcs inventory which was left over from aprevious job. The cost when X plc bought this paper last year was $15 per ream and thereare 100 reams in inventory. The brochure requires 250 reams. The current market price ofthe paper is $26 per ream, and the resale value of the paper in inventory is $10 per ream. What is the relevant cost of the paper to be used in printing the brochure? A $2,500B $4,900C $5,400D $6,500考点 Chapter6Short-termdecisions解析 The book value is not relevant as it is a sunk cost. The relevant cost of the paper ininventory is the resale value as that is its next best use. The remaining material requiredmust be bought at the replacement cost of $26.100 reams $10 $1,000150 reams $26 $3,900 $4,900 24. 单选题 Abe issued an invitation to tender for a contract and Bea submitted her terms. Which of the following statements is accurate? A Abe made an offer which Bea acceptedB Abe made an invitation to treat and Bea made an offerC Both Abe and Bea made invitations to treatD Abe made an offer and Bea made a counter-offer考点 Chapter3FormationofcontractI解析 An invitation to tender is not an offer but an invitation to treat. Bea made an offer when she submittedher terms.25. 单选题 Which of the following is not a feature of strategic management accounting?A External orientationB Historic focusC Non-financial orientationD Inputs from many areas of a business考点 Chapter14Performancemanagementinformationsystems解析 Strategic management accounting is forward looking in contrast to traditional managementaccounting, which is a backward-looking process.26. 单选题 Businesses in the form of sole traders are legally distinct from their owners.A TrueB False考点 Chapter12Corporationsandlegalpersonality解析 False. Sole trader businesses are not legally distinct from their owners.27. 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 entitled 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.28. 简答题 Explain what is meant by a cost variance?考点 Chapter20Standardcosting解析 A cost variance is a difference between a planned, budgeted or standard cost and the actual cost incurred.29. 材料题 State whether the fight organiser has any defence to a negligence claim by Rodger考点 考点：Chapter7Thelawoftortsandprofessionalnegligence解析 Volenti non fit injuria is the voluntary acceptance of the risk of injury and is a defence to a claim ofnegligence. It applies where the claimant expressly consented to the risk (such as on waiver forms signed bythose taking part in dangerous sports),