2022年ACCA英国注册会计师考前难点冲刺押题卷含答案125

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 Certain types of charges need to be registered within 28 days of creation.A TrueB False考点 Chapter16Loancapital解析 Certain charges such as charges securing a debenture issue and floating charges need to beregistered within 21 days.2. 单选题 In tort no previous transaction or contractual relationship need exist.A TrueB False考点 Chapter7Thelawoftortsandprofessionalnegligence解析 True. No transaction or relationship is needed.3. 单选题 Which TWO types of agency are formed without the agents consent? (1) Agency by implied agreement (2) Agency by express agreement (3) Agency by estoppel (4) Agency by ratification A 1 and 2B 1 and 3C 2 and 3D 3 and 4考点 Chapter10Agencylaw解析 Agency by estoppel and implied agreement are known as agency without consent. A principalexpressly consents to agency by express agreement and ratification.4. 材料题 Calculate the production overheads to be absorbed by one unit of each of the products using the following costing methods. An activity based costing approach, using suitable cost drivers to trace overheads to products 考点 考点：Chapter2aActivitybasedcosting解析 ABC approachThese figures suggest that, with traditional absorption costing, Product M absorbs an unfairamount of overhead costs using a direct labour hour absorption rate. If overhead costs areabsorbed accordingly for each activity, based on the cost drivers for the activity, the resulting costsare more fair.5. 单选题 In the civil law system, cases are allocated to one of three tracks for processing. Which of the following is NOT a track in the civil law system? A FastB MediumC SmallD Multi考点 Chapter1Lawandthelegalsystem解析 In the civil law system, cases are allocated to either the fast, small or multi track depending onthe size and complexity of the claim.6. 单选题 Which ONE of the following statements does NOT describe a way in which an effective accounting system facilitates the provision of useful accounting information? A By requiring authorisation in line with organisational policiesB By processing and recording transactions in accordance with accounting rulesC By preventing transactions from being processed inaccuratelyD By enabling transactions to be recorded as necessary to permit preparation of financial statements 考点 Chapter5Ledgeraccountsanddoubleentry解析 No system can prevent a transaction being processed inaccurately, for example being posted to anincorrect but valid account code (although an effective system canreduce the likelihood of this). 7. 单选题 Services have certain qualities which distinguish them from products. Because of their physical elements such as vouchers, tickets, confirmations and merchandise are an important part of service provision.Which of the following words most accurately completes the sentence? A IntangibilityB InseparabilityC VariabilityD Perishability考点 Chapter6Organisationalcultureandcommittees解析 Rationale： Intangibility refers to the fact that there are no material or physical aspects to a service： physical elements help to reduce this effect, and make the provision concrete for the customer. Inseparability and perishability refer to the fact that services are created and consumed at the same time： they cannot be stored - and pose challenges to demand forecasting and scheduling. Variability refers to the fact that services are specific to the situation and cannot easily be standardised.Ways in： What do physical elements do for a customer purchasing eg a train ride or legal advice? If you knew the meaning of the term intan 8. 单选题 PlasBas Co uses recycled plastic to manufacture shopping baskets for local retailers. Thestandard price of the recycled plastic is $0.50 per kg and standard usage of recycled plasticis 0.2 kg for each basket. The budgeted production was 80,000 baskets. Due to recent government incentives to encourage recycling, the standard price of recycledplastic was expected to reduce to $0.40 per kg. The actual price paid by the company was$0.42 per kg and 100,000 baskets were manufactured using 20,000 kg of recycled plastic. What is the materials operational price variance? A $2,000 favourableB $1,600 favourableC $400 adverseD $320 adverse考点 Chapter12Planningandoperationalvariances解析 An operational variance compares revised price to actual price.20,000 kg should cost $0.40 per kg at the revised price (20,000 kg $0.40) = $8,00020,000 kg did cost $0.42 per kg (20,000 kg $0.42) = $8,400Variance = $400 adverse9. 单选题 Who should set directors reward and incentive packages, according to corporate governance provisions?A The board of directorsB The nomination committeeC A remuneration committee made up of independent non-executive directors考点 Chapter7Corporategovernanceandsocialresponsibility解析 Rationale: Only Option C fulfils the requirement for full independence of the body that sets directors remuneration (toavoiddirectors awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeingboard appointments.10. 论述题 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. Skye Limited has a two process environment, and details of these processes are as follows: Process P: Each machine produces 6 units an hour and Skye has 8 machines working at 90%capacity. Process Q: Each machine produces 9 units per hour and Skye has 6 machines working at85% capacity. One of Skye products is Cloud. Cloud is not particularly popular but does sell at a sellingprice of $20 although discounts of 15% apply. Material costs are $5 and direct labour costsare double the material cost. Cloud spends 0.2 hours in process P but 0.3 hours in process Q. What is Clouds throughput per hour in its bottleneck process? 考点 Chapter2dThroughputaccounting解析 The first step is to identify the bottleneck.Process P output is 6 8 0.9 = 43.2 per hour. Process Q output is 9 6 0.85 = 45.9 perhour. In the absence of other information, then process P is slower, and so is thebottleneck.Cloud:11. 单选题 Appraisal is a complex human relations and political exercise. Which of the following is not necessarily a helpful factor in the design of an appraisal scheme? A The purpose of the system is positive and clearly expressedB There is reasonable standardisation throughout the organisationC Time is allowed for appraisee preparation and appraiser trainingD There is an implied link between assessment and reward考点 Chapter17Performanceappraisal解析 Rationale: This is a double edged sword: a link between assessment and reward may motivateemployees to take appraisal seriously, but can also make it threatening if they fear that they havent done well. Moreover, there are other factors in setting rewards - and if there isnt a real connection between a positive appraisal and a meaningful reward, the implication that there is will only undermine the appraisal system. The other options are clearly positive. 12. 单选题 The following production and total cost information relates to a single product organisation for the last three months: Month Production Total cost units $ 1 1,200 66,600 2 900 58,200 3 1,400 68,200 The variable cost per unit is constant up to a production level of 2,000 units per month but a step up of $6,000 in the monthly total fixed cost occurs when production reaches 1,100 units per month.What is the total cost for a month when 1,000 units are produced? A $54,200B $55,000C $59,000D $60,200考点 Chapter4Costclassification解析 Use the two levels of production above 1,100 units per month for the high-low analysis as at these levels fixed costs are the same. Units Total cost ($) 1,400 68,200 1,200 66,600 200 1,600Variable cost per unit = ($1,600/200) = $8Total fixed cost (above 1,100 units) = $68,200 - (1,400 x $8) = $57,000Total cost for 1,000 units = ($57,000 - $6,000) + (1,000 x $8】=$59,00013. 单选题 When forming an unlimited liability partnership, a partnership agreement may be written.Which TWO statements regarding written partnership agreements are correct? (1) Terms in the agreement override terms implied by the Partnership Act 1890 (2) Written partnership agreements are required by law where there are more than 20 partners in thepartnership (3) Written partnership agreements must be in the form of a deed (4) Written partnership agreements are not required on formation and may be created at any point in thelife of the partnership A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter11Partnerships解析 Written partnership agreements are not required on formation of a partnership and, like any contract,may be created at any point. Terms in a written partnership agreement override terms in thePartnership Act 1890. They are not required by law when there are 20 partners and do not have to bein the form of a deed.14. 材料题 材料全屏 Dan operated a business for many years. Until recently, Eve and Fred both worked for Dan and weredescribed as self-employed and paid tax as self-employed persons. Dan provided all of the computerequipment and software they needed to perform their jobs. Eve was required to work solely on the projectsDan provided, and she had to attend Dans premises every day from 9am until 5pm.Fred usually worked at home and was allowed to work on other projects. Fred could even arrange for hiswork for Dan to be done by someone else if he was too busy to do it personally.After three years of employment, and as a result of a downturn in his business sector, Dan has told Eve andFred that there will be no more work for them and that they will not receive any further payment orcompensation from him for their loss of work.26 【论述题】 State how courts decide whether a person is employed or self employed 考点 考点：Chapter11Partnerships解析 The distinction between employees and independent contractors depends on many factors. The courts will primarily look at the reality of the situation rather than accept the form of the arrangement at face value. Initially, they will look at the relationship between the parties and any agreement between them. Where the employees status is still unclear, a series of tests will be applied; the control, integration and economic reality (multiple) tests15. 单选题 A budget for motivational purposes, with fairly difficult targets of performance, is an aspirations budget.A TrueB false考点 Chapter13Performanceanalysisandbehaviouralaspects解析 A budget for motivational purposes, with fairly difficult targets of performance, is an aspirations budget.16. 单选题 Which of the following would help to explain a favourable direct labour efficiency variance? (i) Employees were of a lower skill level than specified in the standard (ii) Better quality material was easier to process (iii) Suggestions for improved working methods were implemented during the period A (i), (ii) and (iii)B (i) and (ii) onlyC (ii) and (iii) onlyD (i) and(II) only考点 Chapter21Performancemeasurement解析 Statement (i) is not consistent with a favourable labour efficiency variance. Employees of a lower skill level are likely to work less efficiently, resulting in an adverse efficiency variance.Statement (ii) is consistent with a favourable labour efficiency variance. Time would be saved in processing if the material was easier to process.Statement (iii) is consistent with a favourable labour efficiency variance. Time would be saved in processing if working methods were improved.Therefore the correct answer is C.17. 单选题 Which of the following are circumstances where an agent may enforce a contract? (a) Where the agent is intended to take personal liability (b) Where it is usual business practice to allow enforcement (c) Where the agent acts on their own behalf even if they purport to act for a principal A (a), (b)B (b), (c)C (a), (c)D (a), (b) and (c)考点 Chapter10Agencylaw解析 They are all valid circumstances.18. 论述题 Match the type of investor to the attitude to risk: Risk averse (i) Minimax regret (ii) Relevant costing (iii) Perfect information (iv) Maximin (v) Maximax (iv) Expected values Risk seeker (i) Minimax regret (ii) Relevant costing (iii) Perfect information (iv) Maximin (v) Maximax (iv) Expected values Risk neutral (i) Minimax regret (ii) Relevant costing (iii) Perfect information (iv) Maximin (v) Maximax (iv) Expected values 考点 Chapter7Riskanduncertainty解析 The correct answers are:Attitude to risk Decision making method adoptedRisk averse MaximinRisk seeker MaximaxRisk neutral Expected valuesMaximax decisions are taken by risk-seeking decision makers, also known as optimists, as theyaim to maximise the maximum return available.Maximin decision are taken by risk-averse decision-makers, also known as pessimists, as they aimto maximise the minimum return available.A decision maker who bases these decisions on expected values is concerned with the most likelyoutcome and therefore ignores the variability of the returns. This is known as a risk-neutralapproach to decision making.19. 材料题 State how Graces statutory redundancy payment will be calculated (the actual calculation is notrequired)考点 考点：Chapter9Dismissalandredundancy解析 Grace has been employed for three years and is 33 years old. According the rules of statutory redundancypay she is entitled to a redundancy payment of one weeks pay per complete year of employment. She willtherefore receive three weeks pay (although a weeks pay is subject to a statutory maximum).20. 单选题 A companys motor vehicles at cost account at 30 June 20X6 is as follows MOTOR VEHICLES - COST $ $ Balance b/d 150,500 Disposal85,000 Addition120,950 Balance c/d186,450 271,450 271,450 What opening balance should be included in the following periods trial balance for motor vehicles - cost at 1 July 20X6? A $271,450 CRB $271,450 DRC $186,450 CRD $186,450 DR考点 Chapter5Ledgeraccountsanddoubleentry解析 Balance carried down from previous period shows debits exceed credits and so it is a debit balance brought down for the new period21. 单选题 Which type of audit is concerned with the monitoring of managements performance, concentrating on the outputs of the system and the efficiency of the organisation? A Systems auditB Operational auditC Probity auditD Social audit考点 Chapter9Control,securityandaudit解析 Rationale: A systems audit is based on the testing and evaluation of internal controls. A probity (or transaction) audit checks account entries to identify errors or omissions which may indicate fraud. A social audit measures the social responsibility or social impacts of the business.Pitfalls: This is another area of distinctive clusters of terminology: make sure you can identify operational, systems and transactions audits - and the types of tests they use (compliance v substantive)22. 单选题 Where a party accepts part payment for a debt, they may at a later date request payment of the amountoutstanding 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 the 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 they 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.23. 单选题 The cash book shows a bank balance of $5,675 overdrawn at 31 August 20X5. It is subsequently discovered that a standing order for $125 has been entered twice, and that a dishonoured cheque for $450 has been debited in the cash book instead of credited.What is the correct bank balance? A $5,100 overdrawnB $6,000 overdrawnC $6,250 overdrawnD $6,450 overdrawn考点 Chapter15Bankreconciliations解析 $Balance b/d 5,675o/dLess： standing order (125)Add: dishonoured cheque (450 x 2)9006,450 o/d24. 单选题 Of Mintzbergs nine managerial roles, which is being exercised by a manager who gathers information from contacts within and outside the organisation? A LeaderB MonitorC SpokespersonD Disseminator考点 Chapter11Leadingandmanagingpeople解析 Rationale: The monitor role involves scanning the environment and gathering information from a network of contacts.Asspokesperson, the manager can then provide information on behalf of the department or organisation to interested parties. As disseminator, (s)he can also spread relevant information to team members. The role of leader means hiring, firing and training staff.Pitfalls: Options B, C and D are all information roles, so the distinction between them is quite fine. However, questions have been set at this level of detail, so such models are worth learning.25. 单选题 Which of the following is correct?A Qualitative data is generally non-numerical informationB Information can only be extracted from external sourcesC Operational information gives detail