2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）套卷193

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 Monthly variance reports are an example of which one of the following types of management information?A TacticalB StrategicC Non-financialD Operational考点 Chapter1Accountingformanagement解析 Monthly variance reports are an example of tactical management information.2. 单选题 A manager is assessing the performance of her team members. In accordance with the appraisal system of the organisation, she has been given a list of characteristics and performance elements, with notes on how to interpret and apply the terms: integrity, punctuality and so on. She is required to comment on how each appraisee measures up in terms of each factor Which appraisal technique is this organisation using? A Overall assessmenB GradingC Behavioural incidentD Guided assessment考点 Chapter17Performanceappraisal解析 Rationale： Overall assessment is narrative comment without the guidance on how the termsshould be applied. Grading uses rating scales (definitions of performance on each characteristic from 1-5, say). Behavioural incident methods compare specific behaviours against typical behaviour in each job. 3. 论述题 List the three categories of material flows under a system of (material) flow cost accounting.考点 Chapter2eEnvironmentalaccounting解析 Material System Delivery and disposal4. 材料题 材料全屏 L Co wants to be able to predict their overhead costs with more accuracy. The company accountant has analysed costs for the past six months: Note: perform all calculations to the nearest $ Production Overhead costs level (units) ($) January 10 3,352 February10.5 3,479 March 12 3,860 April 9 3,098 May 9.5 3,225 June 10.25 3,416 Further analysis has revealed: x = 61.25 y = 20,430 xy = 209;903 x2 = 630.56 63 【简答题】 Use regression analysis to identify the variable cost per unit. 考点 考点：Chapter15Budgeting解析 In the equation y = a + bx, b represents the variable cost per unit.Using the formula b = (6 x 209,903) - (61.25 x 20,430)】/(6 x 630.56) - 61.252=$2545. 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 company auditor has the right, at all times, to access the books, accounts and vouchers of the company.6. 单选题 The following data relates to one of a companys products. $ per unit $ per unit Selling price 27,00 Variable costs 12.00 Fixed costs 9.00 21.00 Profit6.00 Budgeted sales for control period 7 were 2,400 units, but actual sales were 2,550 units. The revenue earned from these sales was $67,320. Profit reconciliation statements are drawn up using marginal costing principles. What sales variances would be included in such a statement for period 7? A Price Volume $1,530 (A) $900 (F) B Price Volume $1,530 (A) $2.250 (F) C Price Volume $1,530 (A) $2.250 (A) D Price Volume $1,530 (F) $2.250 (F) 考点 Chapter22Applicationofperformancemeasurement解析 Actual sales 2,550 unitsBudgeted sales 2,400 unitsVariance in units 150 units(F)x standard contribution per unit ($(27 - 12) x$15Sales volume variance in $ $2,250 (F)Revenue from 2,550 units should have been (x $27) $ 68,850but was 67,320Selling price variance 1,530 (A)7. 单选题 An organisation is considering the costs to be incurred in respect of a special orderopportunity. The order would require 1,250 kgs of material D, that is readily available andregularly used by the organisation on its normal products. There are 265 kgs of material D in inventory which cost $795 last week. The current marketprice is $3.24 per kg. Material D is normally used to make product X. Each unit of X requires3 kgs of material D, and if material D is costed at $3 per kg, each unit of X yields acontribution of $15. What is the relevant cost of material D to be included in the costing of the special order? A $3,990B $4,050C $10,000D $10,300考点 Chapter6Short-termdecisions解析 The material is in regular use by the organisation and so would be replaced if it is used onthe special order. The material is readily available at a price of $3.24 per kg.Therefore the relevant cost of the material is 1,250 kgs $3.24 = $4,050.8. 单选题 The electricity account for the year ended 30 June 20X1 was as follows. Opening balance for electricity accrued at 1 July 20X0 Payments made during the year 1 August 20X0 for three months to 31 July 20X0 1 November 20X0 for three months to 31 October 20X0 1 February 20X1 for three months to 31 January 20X1 30 June 20X1 for three months to 30 April 20X1 1 August 20X1 for three months to 31 July 20X1 Which of the following is the appropriate entry for electricity? Accrued Charge to SPL at 30 June 20X1 year ended 30 June 20X1 A A $Nil $3,060B $460 $3,320C $560$3,320D $560 $3,420考点 Chapter10Accrualsandprepayments解析 ELECTRICITY ACCOUNT $ Balance b/fwd20X0: Paid bank 6001 August1 November 20X1: Paid bank 7201 February Paid bank 90030 June Paid bank84030 June Accrual c/d $840 x 2/3560SPL 3.320 3,6203，6209. 单选题 How many days notice is required for a meeting at which a special resolution is to be voted on?A 14B 21C 28考点 Chapter20Companymeetingsandresolutions解析 14 days notice is required for a special resolution.10. 单选题 Mark has received the agenda for the annual general meeting of Rova Ltd, a company he has shares in. Theagenda contains a number of resolutions to be proposed at the meeting, but being a new member Mark isnot certain as to what is exactly involved. In the context of company meetings, which of the following must be passed by a 75% majority to beeffective? A An ordinary resolution with special noticeB A special resolutionC A written resolution考点 Chapter20Companymeetingsandresolutions解析 Special resolutions require a 75% majority.11. 单选题 Which of the following conditions would need to be true for a price skimming policy to besensible?A An existing product where the owners have decided to increase prices to move theproduct up marketB Where the product has a long lifecycleC Where the product has a short lifecycleD Where only modest development costs had been incurred考点 Chapter5Pricingdecisions解析 Where the product has a short lifecycle12. 单选题 In the context of quality costs, what would customer compensation costs and test equipment running costs be classified as?A Customer compensation costs Test equipment running costs Internal failure costs Prevention costs B Customer compensation costs Test equipment running costs Internal failure costs Appraisal costs C Customer compensation costs Test equipment running costs External failure costs Appraisal costs D Customer compensation costs Test equipment running costs External failure costs Prevention costs 考点 Chapter13Alternativecostingprinciples解析 External failure costs are those incurred due to poor quality of goods delivered to customers； therefore this includes compensation costs.Appraisal costs are those incurred in the measuring of quality of output; therefore this includes test equipment running costs.13. 单选题 A manufacturing company uses 25,000 components at an even rate during a year. Each order placed with the supplier of the components is for 2,000 components, which is the economic order quantity.The company holds a buffer inventory of 500 components. The annual cost of holding one component in inventory is $2.What is the total annual cost of holding inventory of the component?A $2,000B $2,500C $3,000D $4,000考点 Chapter6Accountingformaterials解析 Annual holding cost=buffer (safety) inventory + reorder level/2) x holding cost per unit =500 + (2,000/2) x $2 =$3,00014. 单选题 X Co uses rolling budgeting, updating its budgets on a quarterly basis. After carrying out thelast quarters update to the cash budget, it projected a forecast cash deficit of $400,000 atthe end of the year. Consequently, the planned purchase of new capital equipment hasbeen postponed. Which of the following types of control is the sales managers actions an example of? A Feedforward controlB Negative feedback controlC Positive feedback controlD Double loop feedback control考点 Chapter8Budgetarysystems解析 This is an example of feed-forward control, as the manager is using a forecast to assist inmaking a future decision.15. 单选题 The following statements have been made about budgets and standards: (i) Budgets can be used in situations where output cannot be measured, but standardscannot be used in such situations. (ii) Budgets can include allowances for inefficiencies in operations, but standards useperformance targets which are attainable under the most favourable conditions. (iii) Budgets are used for planning purposes, standards are used only for controlpurposes. Which of the above statements is/are true? A (i) , (ii) and (iii)B (i) and (ii) onlyC (i) onlyD (ii) and (iii) only考点 Chapter10Budgetingandstandardcosting解析 Statement (ii) is not correct. Standards can include allowances for inefficiencies inoperations, through the use of attainable standards. Statement (iii) is not correct either,standards and budgets are both used for planning and control purposes.16. 单选题 In which of the following circumstances are participative budgets likely to be effective? (1) In very large organisations (2) During periods of economic affluence (3) When an organisations different units act autonomously (4) In newly-formed organisations A 4 onlyB 1 and 2C 1, 2 and 3D 1, 2, 3 and 4考点 Chapter13Performanceanalysisandbehaviouralaspects解析 The correct answers are: In very large organisations During periods of economic affluence When an organisations different units act autonomously.Imposed budgets are likely to be most effective in newly-formed organisations. Butparticipative budgets are likely to be effective in all other organisations.17. 材料题 Actual overheads cost $170,000 and 40,000 machine hours were worked.考点 考点：Chapter1Costing解析 $Actual overhead 170,000Absorbed overhead (40,000 $4) 160,000Under-absorbed overhead 10,000Reason: A combination of the reasons in (a) and (b).18. 单选题 Which type of resolution can ONLY be passed by a private company?A Written resolutionB Ordinary resolutionC Special resolutionD Special resolution with special notice考点 Chapter20Companymeetingsandresolutions解析 Only private companies may pass written resolutions.19. 材料题 Explain any criminal offences Sid may have committed考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Under the Criminal Justice Act 1993, Sid is an insider by virtue of his position as director in Trend plc andUmber plc. The information he holds is price-sensitive as it concerns large profits and large losses.Therefore, it would appear that he is liable under for dealing in price-affected securities. None of thedefences would apply to him as he clearly expected to make a profit in one transaction and to avoid a loss inthe other.20. 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)21. 单选题 Which of the following would not represent anethical objective in relation to employmentpractices?A Guarantee of minimum wagesB Proactive health, safety and welfarepromotionC Promotion of workforce diversityD Employability training考点 Chapter19Ethicalconsiderations解析 Rationale： Employability training helps employees to get other employment but it is not an ethical objective.22. 单选题 In negligence, what is the limit of a defendants liability for damages?A The full losses incurred by the claimantB The losses that the defendant could reasonably foreseeC The amount of losses that the defendant can afford to pay考点 Chapter7Thelawoftortsandprofessionalnegligence解析 A claimant is only liable for the losses that they could reasonably foresee and this may mean that thedefendant does not receive damages in respect of all the losses suffered.23. 材料题 Using throughput analysis, calculate the return per bottleneck hour of Product A.考点 考点：Chapter2dThroughputaccounting解析 Throughput return per production hour of the bottleneck resource = (selling price materialcost)/hours on the bottleneck resourceRank products on the basis of throughput return per bottleneck hour24. 单选题 Caroline has recently developed a new product. The nature of Carolines work is repetitive,and it is usual for there to be an 80% learning effect when a new product is developed. Thetime taken for the first unit was 22 minutes. An 80% learning effect applies. What is the time to be taken for the fourth unit in minutes? A 17.6 minutesB 14.08 minutesC 15.45 minutesD 9.98 minutes考点 Chapter9Quantitativeanalysisinbudgeting解析 25. 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.26. 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 $15,80069516,49527. 单选题 According to Douglas McGregor, Theory X people are motivated by:A money and securityB achievement at workC interpersonal relationshipsD recogn