2022年ACCA英国注册会计师考试密押卷带答案275

2022年ACCA英国注册会计师考试密押卷带答案1. 单选题 An organisation manufactures a single product. The total cost of making 4,000 units is $20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged. What is the variable cost per unit of the product?A $0.80B $1.20C $1.25D $2.00考点 Chapter5Costbehaviour解析 Using the high-low method:Units Cost $20,00040,0004,000 20,00016,00020,000Variable cost per unit=$20,000 /16,000 units = $1.252. 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 details of long-term plans onlyD Quantitative data is always accurate考点 Chapter1Accountingformanagement解析 Qualitative data is normally non-numerical. Information comes from both internal and external sources. Operational information is usually short-term (current) in nature. Quantitative data will be as accurate as possible.3. 单选题 A company manufactures and sells toys and incurs the following three costs:(i) Rental of the finished goods warehouse(ii) Depreciation of its own fleet of delivery vehicles(iii) Commission paid to sales staff.Which of these are classified as distribution costs?A (i) and (ii) onlyB (i) and (iii) onlyC (ii) and (iii) onlyD (i), (ii) and (iii)考点 Chapter4Costclassification解析 (i) and (ii) only4. 材料题 Explain whether Fred can claim any compensation for the loss of his job考点 考点：Chapter11Partnerships解析 Using the three tests it would appear that Fred is self-employed. The main reason for this is the fact that Dan has little control over Freds work. For example, he can work at home, on other projects and even delegate his work to others if he so decides. As self-employed, Fred has no rights with regard to his loss of work and may not claim any payment or compensation from Dan5. 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).6. 单选题 Which of the following items could appear in a companys statement of cash flows? 1Surplus on revaluation of non-current assets 2Proceeds of issue ofshares 3Proposed dividend 4Irrecoverable debtswritten off 5Dividends received A 1, 2 and 5 onlyB 2, 3, 4, 5 onlyC 2 and 5 onlyD 3 and 4 only考点 Chapter22Statementsofcashflows解析 Only the proceeds of a share issue and dividends received involve the movement of cash.7. 单选题 In a situation where there are no production resource limitations, which of the following items of information must be available for the production budget to be completed?(i) Sales volume from the sales budget(ii) Material purchases from the purchases budget(iii) Budgeted change in finished goods inventory(iv) Standard direct labour cost per unitA (i), (ii) and (iii)B (i),(iii) and(iv)C (i) and (iii)D All of them考点 Chapter16Thebudgetaryprocess解析 Since there are no production resource limitations, sales would be the principal budget factor therefore the sales budget must be prepared before the production budget (i). The budgeted change in finished goods inventory (iii) would then indicate the required volume for the production budget. Therefore the correct answer is C. Item (ii), the material purchases, would be information derived from the production budget after adjusting for material inventory changes, and item (iv), the standard direct labour cost per unit, would be required for the production cost budget, but not for the production budget, which is expressed in volume terms.8. 论述题 What objectives might the following not for profit organisations have? (a) An army (d) A political party (b) A local council (e) A college (c) A charity 考点 Chapter18Furtheraspectsofperformancemanagement解析 Here are some suggestions.(a) To defend a country(b) To provide services for local people (such as the elderly)(c) To help others/protect the environment(d) To gain power/enact legislation(e) To provide education9. 单选题 A company manufactures two joint products and one by-product in a single process. Data for November are as follows. $ Raw material input 216,000 Conversion costs 72,000 There were no inventories at the beginning or end of the period. Output Sales price Units $ per unit Joint product E21,000 15 Joint product Q 18,000 10 By-product X 2,000 2 By-product sales revenue is credited to the process account. Joint costs are apportioned on a sales value basis. What were the full production costs of product Q in November (to the nearest $)? A $102,445B $103,273C $104,727D $180,727考点 Chapter12Processcosting,jointproductsandby-products解析 Net process costs $Raw material input216,000Conversion costs72,000Less by-product revenue(4,000)Net process cost 284,000 ApportionedProductionUnits Sales value$ costE 21,000 (x $15) 315,000 ($284,000 x315/495) 180,727Q 18,000 (x $10) 180,000 ($284,000 x180/495)103,273 495,000 284,00010. 单选题 How much is the minimum issued share capital of a public company?A 12,500B 25,000C 50,000考点 Chapter12Corporationsandlegalpersonality解析 The minimum issued share capital of a public company is 50,000.11. 单选题 In the context of corporate insolvency, which of the following describes the purpose of an administrationorder?A To allow the company to pay its debts before it is liquidatedB To prevent legal actions being taken against itC To attempt to rescue the company as a going concern考点 Chapter21Insolvencyandadministration解析 The main purpose of administration is to attempt to rescue the company as a going concern. Duringthis time the company will be protected from legal action but this is not the purpose ofadministration.12. 单选题 Which of the following is not a technique of scientific management or Taylorism?A Micro-design of jobsB Work study techniques to establish efficient methodsC Multi-skilled teamworkingD Financial incentives考点 Chapter11Leadingandmanagingpeople解析 Rationale: Skilling was an important aspect of scientific management - but multi-skilled team working wasnt. Taylorsapproach to job design (referred to in option A) was to break jobs down into single, simple tasks which were given to an individual as a whole (specialised, repetitive) job for an individual. The other options are key techniques (which, as a question in the Pilot Paper pointed out, are still prevalent in some work environments today 13. 单选题 _constitutes any financial transactions whose purpose is to conceal the origins of the proceeds of criminal activity. Which word(s) completes the sentence?A FraudB Money launderingC Teeming and ladingD Misrepresentation of results考点 Chapter10Identifyingandpreventingfraud解析 Rationale: The statement is the definition of money laundering.14. 单选题 Consider the price and demand for tickets to travel by sea ferry. The price of travelling by hovercraft (a substitute form oftravel) goes up. Which of the following would you expect to happen?A The demand curve for sea ferry tickets will shift to the left, and their price will go down. Moresea ferry tickets will be soldB The demand curve for sea ferry tickets will shift to the right, and their price will go up. More ferry tickets will be sold. C The demand curve for sea ferry tickets will shift to the right and their price will go down. More sea ferry tickets will be sold.D The demand curve for sea ferry tickets will shift to the right and their price will go up. Fewer sea ferry tickets will be sold.考点 Chapter4Microeconomicfactors解析 Rationale: As sea ferry tickets and hovercraft tickets are substitute goods, an increase in the price of hovercraft tickets willcause a shift to the right (increase in demand) for sea ferry tickets. Given no change in supply conditions, the consequencewill be an increase in the number of sea ferry tickets sold, at a higher price than before.15. 单选题 In relation to exclusion clauses, which of the following describes the contra proferentem rule?A Exclusion clauses are valid unless unreasonableB Any ambiguity in exclusion clauses are interpreted against the person seeking to rely on themC Exclusion clauses must be validly incorporated into the contract考点 Chapter5Contentofcontracts解析 The contra proferentem rule states that any ambiguity in exclusion clauses is to be interpretedagainst the person seeking to rely on them.16. 材料题 Explain whether Mo is entitled to payment from Katch Ltd in respect of the contract entered into byLen考点 考点：Chapter18Companydirectors解析 The circumstances in which Katch Ltd finds itself are very similar to that of the Freeman & Lockyer vBuckhurst Park Properties (Mangal) Ltd 1964 case. Len has been allowed by the board to act as if he wereChief Execute Officer and therefore as a third party Mo is entitled to assume that he has the implied authorityof one. This authority permits him to bind the company in commercial contracts, so the company will bebound by the advertising contract entered into by Len. Katch Ltd therefore has a liability to pay Mo or besued for breach of contract.17. 单选题 The lASBs Conceptual Fram are these six characteristics?A Relevance, Faithful representation, Comparability, Verifiability, Timeliness and UnderstandabilityB Accuracy, Faithful representation, Comparability, Verifiability, Timeliness and UnderstandabilityC Relevance, Faithful representation, Consistency, Verifiability, Timeliness and UnderstandabilityD Relevance, Comparability, Consistency, Verifiability, Timeliness and Understandability考点 Chapter3财务信息的定性特征解析 Relevance, Faithful representation, Comparability, Verifiability, Timeliness and Understandability.18. 单选题 Before a private company can hold a general meeting on short notice, members holding a certainpercentage of the companys shares must agree. Which one of the following percentages is correct?A 51%B 90%C 75%D 95%考点 Chapter20Companymeetingsandresolutions解析 90%19. 论述题 An investment centre with capital employed of $570,000 is budgeted to earn a profit of $119,700 nextyear. A proposed fixed asset investment of $50,000, not included in the budget at present, will earn aprofit next year of $8,500 after depreciation. The companys cost of capital is 15%. What is the budgetedROI and residual income for next year, both with and without the investment? ROI Residual income Without investment . . With investment . . 考点 Chapter17Divisionalperformanceandtransferpricing解析 ROI Residual incomeWithout investment 21.0% $34,200With investment 20.7% $35,20020. 单选题 Which one of the following costs would be classified as revenue expenditure on the invoice for a new company car?A Road taxB Number platesC Fitted stereo radioD Delivery costs考点 Chapter8Tangiblenon-currentassets解析 Numberplates,radioanddeliverycostsareincludedinthecapitalcostofacquiringthecar.Road tax is an annual charge againstrevenue21. 单选题 Zee plc is a retailer of sportswear. Last year its turnover was 3 million and its balance sheet total was1.5 million. Zee plc is exempt from audit. A TrueB False考点 Chapter19Othercompanyofficers解析 Although its turnover and balance sheet total suggest the company is small and exempt from audit,the company is a plc and therefore the exemption does not apply. Zee plc must have an audit.22. 单选题 Joseph has just started his first job in an accountancy department. A qualified senior member of staff explains to him what the main aim of accounting is. Which of the following options is the correct aim of accounting? A To maintain ledger accounts for every asset and liabilityB To provide financial information to users of such informationC To produce a trial balanceD To record every financial transaction individually考点 Chapter8Theroleofaccounting解析 Rationale： This is the main or overall aim of accounting.23. 材料题 State whether Vic is legally permitted to perform the role of company secretary考点 考点：Chapter19Othercompanyofficers解析 Under the Companies Act, a sole director may not be appointed as company secretary. Therefore Vic will have to appoint someone else or decide that the company does not need a company secretary. This is permissible because as a limited company, Envy Ltd is not required to have a company secretary.24. 单选题 Which of the following statements concerning exclusion clauses is correct?A Exclusion clauses can be incorporated into a contract after the 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 incorporated 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.25. 单选题 Which ONE of the following statements describes faithful representation, a qualitative characteristic of faithful representation?A Revenue earned must be matched 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 information 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.26. 单选题 What is the name given to the person in charge of a voluntary winding-up of a company?A AdministratorB RecieverC ChargeeD Liquidator考点 Chapter21Insolvencyandadministration解析 A liquidator is in charge of a voluntary winding-up. The official receiver is in charge of a compulsory winding-up. An administrator is in charge of an administration.27. 材料题 State whether Ann has entered into a binding contract with Chas考点 考点：Chapter3FormationofcontractI解析 the parties negotiated face-to-face it is likely that the use of the post is outside the contemplation of the parties and therefore any acceptance should not be by post. However, Chas acceptance arrived within the stipulated time and therefore an enforceable contract for sale exists from this point.28. 简答题 Explain what is meant by the principal budget factor考点 Chapter15Budgeting解析 The principal budget factor is the limiting factor since this determines all other budgets.In most companies, the level of demand determines the size and scale of the operation which is why many budgetary planning processes begin with the sales budget.29. 单选题 The cost driver for quality inspection is likely to be batch sizeA TrueB false考点 Chapter2aActivitybasedcosting解析 It is more likely to be the number of production runs.30. 单选题 In relation to contract law, which of the following describes a warranty?A A term vital to the contract, that if breached, entitles the injured party to treat the contract asdischargedB A term subsidiary to the main purpose of the contract, that if breached, entitles the injured party toclaim damagesC A term that is not expressly stated by the parties考点 Chapter5Contentofcontracts解析 A warranty is a term subsidiary to the main purpose of the contract, that, if breached, entitles theinjured party to claim damages. A condition is a term vital to the contract. An implied term is a termthat is not expressly stated by the parties.31. 单选题 A company uses process costing to value its output. The following was recorded for the period: Input materials 2,000 units at $4.50 per unit Conversion costs 13,340 Normal loss 5% of input valued at $3 per unit Actual loss 150 units There were no opening or closing inventories.What was the valuation of one unit of output to one decimal place? A $11.8B $11.6C $11.2D $11.0考点 Chapter21Performancemeasurement解析 nput costs = 2,000 units x $4.50 = $9,000Conversation costs= $13,340Normal loss= 5% x 2,000 units x $3 =$300Expected output= 2,000 units - 100 units =1,900 unitsCost per unit of output =Input costs/ Expected output=$9,000 + $13,340 - $300/ 1,900 units=$22,040/1,900 units=$11.6 (to one decimal point)32. 单选题 According to Drucker, which one of the following is a management task?A InformationalB Developing peopleC Decisional考点 Chapter11Leadingandmanagingpeople解析 Rationale: Drucker grouped the work of the manager into five categories, the fifth being developing people. The other options are from Mintzbergs managerial role types. 33. 单选题 According to Fielder, which of the following are true of psychologically distant managers? 1 They judge their staff on the basis of performance 2 They are primarily task-oriented 3 They prefer formal consultation methods rather than seeking staff opinions 4 They are closer to their staff A 1 and 2B 2 and