2022-2023年ACCA英国注册会计师试题库含答案（300题）第243期

2022-2023年ACCA英国注册会计师试题库含答案（300题）1. 单选题 A manufacturing firm is very busy and overtime is being worked. How would the amount of overtime premium contained in direct wages normally be classed?A Part of prime costB Factory overheadsC Direct labour costsD Administrative overheads考点 Chapter4Costclassification解析 Overtime premium is always classed as factory overheads unlessit is:Worked at the specific request of a customer to get the order completed.Worked regularly by a production department in the normal course of operations, in which case it is usually incorporated into the direct labour hourly rate.2. 单选题 Which is worth most, at present values, assuming an annual rate of interest of 8%?A $1,200 in exactly one year from nowB $1,400 in exactly two years from nowC $1,600 in exactly three years from nowD $1,800 in exactly four years from now考点 Chapter19Methodsofprojectappraisal解析 $PV of $1,200 inone year=$1,200x0.926 = 1,111.20PV of $1,400 intwo years=$1,400x0.857 = 1,199.80PV of $1,600 inthree years=$1,600x0.794 = 1,270.40PV of $1,800 infour years=$1,800x0.735 = 1,323.003. 单选题 B acquired a lorry on 1 May 20X0 at a cost of $30,000. The lorry has an estimated useful life of four years, and an estimated resale value at the end of that time of $6,000. B charges depreciation on the straight line basis, with a proportionate charge in the period of acquisition. What will the depreciation charge for the lorry be in Bs accounting period to 30 September 20X0? A $3,000B $2,500C $2,000D $5,000考点 Chapter8Tangiblenon-currentassets解析 $30,000-$6,000 4years_X_5months 12 months =$2,5004. 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.5. 单选题 The following statements relate to the materials mix variance: (i) A favourable total mix variance would suggest that a higher proportion of a cheapermaterial is being used instead of a more expensive one. (ii) A favourable total mix variance will usually result in a favourable material yieldvariance. Which of the above statements are true? A (i) onlyB (i) and (ii)C (ii) onlyD Both statements are false考点 Chapter11Varianceanalysis解析 A favourable material mix variance is more likely to lead to an adverse material yieldvariance.6. 单选题 Which of the following documents should accompany a return of goods to a supplier?A Debit noteB Remittance adviceC Purchase invoiceD Credit note考点 Chapter5Ledgeraccountsanddoubleentry解析 A debit note is sent to a supplier with a return of goods. A debit note is in effect a request for a credit note7. 单选题 Which of the following statements regarding parent companies is NOT correct?A A company is a parent company if it holds the majority of the voting rights in another companyB A company is a parent company if it has the right to exercise dominant influence over anothercompanyC A company is a parent company if it holds debentures in another companyD A company is a parent company of any subsidiaries that its subsidiary company controls考点 Chapter12Corporationsandlegalpersonality解析 Holding debentures in a company does not make that company a subsidiary. The other options are correct statements in regards to parent companies.8. 材料题 Which of the following is likely to lead to the variances stated above?A lower quality direct material has been purchasedB higher quality direct material has been purchased考点 考点：Chapter20Standardcosting解析 lower quality direct material has been purchased9. 单选题 Williams trial balance at 30 September 20X5 includes the following balances： Trade receivables $75,943 Receivables allowance $4,751 How should these balances be reported in Williams statement of financial position as at 30 September 20X5? A An asset of $71,192B An asset of $75,943 and a liability of $4,751C A liability of $71,192D A liability of $75,943 and an asset of $4,751考点 Chapter5Ledgeraccountsanddoubleentry解析 The receivables allowance is deducted from trade receivables and the net figure of $71,192 ($75,943 - $4,751) is reported in the statement of financial position.10. 论述题 Choose the correct words from those highlighted. Logical/physical access control is concerned with preventing those who do not have access/alreadyhave access to a terminal or computer from gaining access to hardware/data or software. 考点 Chapter15管理信息和管理报告的来源解析 Logical access control is concerned with preventing those who alreadyhave access to a terminal or computer from gaining access to data or software.11. 单选题 Which of the following is a disadvantage of a large panel or selection board interview compared to individual or one-to-one interviews? A number of people see the candidate at one sittingB Specialists can ask a questions about technical areas of the workC Questions tend to be more varied and more randomD There is less opportunity for personal rapport with the candidate考点 Chapter12Recruitmentandselection解析 Rationale： This is a disadvantage because there may not be a clear interview strategy, and candidates may have troubleswitching from one topic to another. Option A is an advantage, because it reduces individual bias, and saves time in sharing assessments (eg compared to a series of one-to-one interviews). Option B is an advantage, because a single interviewermay not be able to spot candidate weaknesses in technical areas. Option D is an advantage, because personal rapport may lead to favourable bias on the part of an interviewer. 12. 单选题 B, a limited liability company, receives rent for subletting part of its office premises to a number of tenants. In the year ended 31 December 20X4 B received cash of $318,600 from its tenants. Details of rent in advance and in arrears at the beginning and end of 20X4 are as follows 31 December 20X420X3 $ $ Rent received in advance 28,40024,600 Rent owing by tenants18,300 16,900 All rent owing was subsequently received What figure for rental income should be included in the statement of profit or loss of B for 20X4? A $341,000B $336,400C $300,800D $316,200考点 Chapter10Accrualsandprepayments解析 $ $Opening rent owing 16,900 Opening rent in advance 24,600Rent income (balancing figure) 316,200Cash received 318,600Closing rent in advance28,400Closing rent owing18,300 361,50013. 单选题 Which of the following types of legislation affects specific individuals or groups?A EnablingB PublicC Private考点 Chapter2Sourcesoflaw解析 Private Acts affect specific individuals or groups. Public Acts affect the general public. Enablinglegislation empowers a specific individual or body to produce the detail required by a parent Act.14. 材料题 材料全屏 Grub Co is a fast food restaurant. Historically they have always relied upon financial measures of performance, concentrating on ratios such as the number of burgers sold and the profit made per burger sold. Grub Co is now considering implementing a balanced scorecard approach. 50 【不定项选择题】 Complete the following statements about the balanced scorecard approach, choosing from the options available: Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2) A Gap 1key performance indicators agreed with managementB Gap 1a mission statementC Gap 1 operational plans in placeD Gap 2 short term improvements for the business.E Gap 2 the long term success of the business.考点 考点：Chapter21Performancemeasurement解析 Gap 1 BGap 2 E15. 单选题 Where an employee has been wrongfully dismissed, which of the following remedies are available to them?A Statutory compensationB DamagesC Re-engagementD Re-instatement考点 Chapter9Dismissalandredundancy解析 Wrongful dismissal involves a breach of contract and damages are payable for the loss of notice period only. The other remedies are for unfair dismissal.16. 单选题 H has in inventory 15,000 kg of M, a raw material which it bought for $3/kg five years ago,for a product line which was discontinued four years ago. M has no use in its existing statebut could be sold as scrap for $1.00 per kg. One of the companys current products (HN)requires 4 kg of a raw material, available for $5.00 per kg. M can be modified at a cost of$0.75 per kg so that it may be used as a substitute for this material. However, aftermodification, 5 kg of M is required for every unit of HN to be produced. H has now received an invitation to tender for a product which could use M in its presentstate. What is the relevant cost per kg of M to be included in the cost estimate for the tender? A $0.75B $1.00C $3.00D $3.25考点 Chapter6Short-termdecisions解析 Replacement material cost saved (4 kg $5.00) $20.00Less further processing cost ($0.75 5 kg) $3.75 Value of M in current use, for each unit made $16.25 Therefore opportunity cost of using M on the job being tendered for is $16.25/5 kg =$3.25 per kg.17. 单选题 An organisation has set up a team in which any member of the team can perform the full range of its tasks. The manager is able to share out tasks between members according to who is available to do a given job when it is required. What sort of team organisation does this describe? A Multi-disciplinary teamB Multi-skilled teamC Self-managed teamD Virtual team考点 Chapter14Individuals,groupsandteams解析 Rationale： A multi-skilled team is one which brings together versatile individuals who canperform any of the groups tasks.Multi-disciplinary (or multi-functional) teams bring together individuals with different skills and specialisms, so that their skillscan be pooled or exchanged. Self-managed teams are given discretion to plan their own task sharing and work methods, within defined task objectives： there is no suggestion that this is the case here. A virtual team is a geographically dispersed team, connected by information and communication technology (丨CT) links. 18. 单选题 Which of the following is NOT classified as bribery under the Bribery Act 2010?A An individual who accepts payment to perform a public dutyB A company that offers a client reasonable hospitalityC An employee of a company who offers a non-financial reward to a public official to perform a publicdutyD A foreign national who works overseas for a company registered in the UK that offers cash to a thirdparty for them to influence a public official考点 Chapter22Fraudulentandcriminalbehaviour解析 Reasonable hospitality is not bribery. Being bribed is an offence under the Act. Non-financial rewardsare as much a bribe as the offer of cash. The Act extends around the globe and applies to allcompanies registered in the UK. It is also an offence for a corporation to fail to prevent an employeecommitting bribery.19. 单选题 U Ltd produces a portfolio of products and focuses its efforts and resources on persuading customers to buy them.This is an example of which type of orientation? A ProductionB SalesC Marketing考点 Chapter6Organisationalcultureandcommittees解析 Rationale： A sales orientation assumes that customers must be persuaded to buy the products that the firm produces. A production orientation assumes that customer will buy whatever is produced： the focus of the firm is on meeting demand. A marketing orientation seeks to determine the needs, wants and values of customers and to produce what customers want to buy.Pitfalls： Dont confuse selling and marketing! 20. 单选题 Which one of the following is an example of internal information for the wages department of a large company?A A Code of Practice issued by the Institute of DirectorsB A new national minimum wageC Changes to tax coding arrangements issued by the tax authoritiesD The compan/s employees7 schedule of hours worked考点 Chapter2Sourcesofdata解析 Information from the Institute of Directors, the tax authorities (e.g. HM Revenue and Customs in the UK) and a government department (national minimum wage) are all examples of external information - i.e. information from an external source.21. 单选题 Breach of which of the following terms does NOT allow the possibility of the aggrieved party terminating thecontract?A A conditionB A warrantyC An innominate term考点 Chapter5Contentofcontracts解析 Breach of a condition allows the injured party to terminate the contract. Innomiate terms may allowtermination if they can be classified as conditions. Breach of a warranty only entitles the injuredparty to damages.22. 论述题 A product has the following costs. $ Direct materials 8 Direct labour 10 Variable overheads 4 Fixed overheads are $15,000 per month. Budgeted sales per month as 500 units What is the profit mark up (the nearest whole percentage) which needs to be added to marginalcost to establish a selling price that will allow the product to breakeven? 考点 Chapter5Pricingdecisions解析 136%Breakeven point is when total contribution equals fixed costs.At breakeven point, $15,000 = 500 (price - $22)So $30 = price $22So $52 = priceSo profit mark up = ($52 $22) / $22 100% = 136%23. 单选题 Which of the following is a defence to a charge of insider dealing?A The individual had reasonable grounds to believe that the information was about to be publishedB The individual had no expectation of profitC The individual was not seeking to profit from the transaction personallyD The individual had reasonable grounds to believe their action was in the public interest考点 Chapter22Fraudulentandcriminalbehaviour解析 No expectation of profit is a valid defence to a charge of insider dealing. The other options are not valid defences.24. 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. Bloom Limited was the subject of the following press story: “Bloom is proud to announce that it has managed to maintain its market share despite anoverall increase in the market size by 10%.” However, the sales director when challenged,by this journalist recently admitted having been forced to reduce prices by $1.50 per bunchon average on a budget volume of 12,000 bunches. All is not as rosy as it seems in Bloomsgarden! If the standard variable cost of a bloom bunch of flowers is $20 and the standardcontribution gained is $5 what is the favourable sales volume variance? 考点 Chapter11Varianceanalysis解析 The sales volume variance is $6,000 FavAQ SC = 13,200 5 = 66,000BQ SC = 12,000 5 = 60,000Volume variance = 6,000 Fav25. 单选题 Which of the following describes depreciation of fixtures?A not a cash cost so is ignored in the cost accountsB part of overheadsC part of prime costD is a cash outflow考点 Chapter4Costclassification解析 Answers A, C and D are incorrect, leaving B as the only possible answer. Depreciation of fixtures is an overhead cost, and could be production, administration or selling and distribution overheads, depending on the nature of the fixtures.26. 单选题 Which TWO of the following are questions that are asked to establish whether the defendant owed theclaimant a duty of care? (1) Was the harm obvious to a reasonable person? (2) Was there a relationship of proximity between the parties? (3) Did the claimant accept the risk of injury? (4) Is it fair, just and reasonable to impose a duty of care on the defendant? A 1 and 2B 1 and 3C 2 and 3D 2 and 4考点 Chapter7Thelawoftortsandprofessionalnegligence解析 The three questions that must be asked to establish a duty of care are: Was the harm reasonablyforeseeable? Was there a relationship of proximity between the parties? and is it fair, just andreasonable to impose a duty of care?27. 单选题 At 1 April 20X9, the payables ledger control account showed a balance of $142,320. At the end of April the following totals are extracted from the subsidiary books for April: $ Purchases day book 183,800 Returns outwards day book 27,490 Returns inwards day book 13,240 Payments to payables, after deducting $1,430 cash discount196,360 It is also discovered that: (a)The purchase day book figure is net of sales tax at 17.5%; the other figures all include sales tax. (b)A customers balance of $2,420 has been offset against his balance of $3,650 in the payables ledger. (c)A suppliers account in the payables ledger, with a debit balance of $800, has been included on the list of payables as a credit balance What is the corrected balance on the payables ledger control account? A $130,585B $144,835C $98,429D $128,985考点 Chapter14Controlaccounts解析 28. 单选题 Which of the following is an example of cyclical unemployment?A The entry of school leavers into the labour pool each yearB Lay-offs among agricultural labourers in winterC Automation of ticketing services in tourismD Recession in the building industry考点 Chapter3Themacroeconomicenvironment解析 Rationale: Recession is part of the business cycle: demand for output and jobs falls, and