2022-2023年ACCA英国注册会计师试题库含答案（300题）第24期

2022-2023年ACCA英国注册会计师试题库含答案（300题）1. 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.2. 单选题 The financial year of Mitex Co ended on 31 December 20X1. An inventory count on January 4 20X2 gave a total inventory value of $527,300. The following transactions occurred between January 1 and January 4. $ Purchases of goods 7,900 Sales of goods (gross profit margin 40% on sales) 15,000 Goods returned to a supplier 800 What inventory value should be included in Mitex Cos financial statements at 31 December 20X1? A $525,400B $527,600C $529,200D $535,200考点 Chapter7Inventory解析 Inventory count, 4 January 20X2 527,300Purchases since end of year (7,900)Cost of sales since end of year(15,000 x 60%)9,000Purchase returns since end of year 800Inventory at 31 December 20X1 529,2003. 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.4. 单选题 The term secondary stakeholders describes which group of stakeholders?A Stakeholders who conduct transactions with the organisationB Stakeholders who have a contractual relationship with the organisationC Stakeholders who do not have a contractual relationship with the organisation考点 Chapter1Businessorganisationsandtheirstakeholders解析 Rationale: Secondary stakeholders are stakeholders who do not have a contractual relationshipwith the organisation.Primary stakeholders are stakeholders who do have a contractual relationship with the organisation.5. 单选题 Which of the following describes the general duty of a promoter?A Reasonable skill and careB Competence and accuracyC Due diligence考点 Chapter13Companyformation解析 The general duty of a promoter is reasonable skill and care.6. 单选题 In a decision about whether or not to sell a joint product at the split-off point or after further processing,joint costs are relevant.A TrueB False考点 Chapter6Short-termdecisions解析 False7. 填空题 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. The time for the first batch of 50 units was 400 hours but the labour budget is the subjectof a learning effect where the learning rate is 90%. The rate of pay for labour is $12 perhour. The business had received and satisfied an order for 600 units but it has now received asecond order for another 800 units. The value of b is = 0.152 What will be the cost of this second order? (no decimals please) 考点 Chapter9Quantitativeanalysisinbudgeting解析 8. 单选题 A company manufactures a specific clinical machine used in hospitals. The company holds a2% share of the market and the total market demand has been constant at 250,000machines for the last few years. The budgeted selling price for each machine is $10,000 andstandard contribution is equivalent to 10% of the budgeted selling price. An initial performance review of the companys actual results showed a sales volume of5,600 machines had been achieved. The total market demand for the machines, though,had risen to 300,000 units. What is the market share variance for the clinical machines? A $200,000 favourableB $400,000 adverseC $600,000 favourableD $1,000,000 adverse考点 Chapter12Planningandoperationalvariances解析 Market share variance compares revised sales volume to actual sales volume.Revised sales volume (300,000 units 2%) = 6,000 units Actual sales volume = 5,600 unitsDifference = 400 units adverseValued at standard contribution of $1,000Variance = $400,000 adverse9. 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.10. 不定项选择题 Which two of the following costs are likely to rise when just in time (JIT) manufacturing is introduced?A Set-up costsB Raw material handling costsC Raw material storage costsD Customer order costs考点 Chapter2aActivitybasedcosting解析 The correct answers are: Set up costs. Raw material handling costs.These two costs are likely to increase, as batch sizes get smaller.Remember, the whole aim of JIT is to hold no inventory. Thus raw material storage costs should fall,not rise. Customer order costs will not be changed by the introduction of JIT.11. 单选题 A company incurs the following costs at various activity levels： Total cost $ Activity level Units 250.000 5,000 312,5007,500 400.000 10,000 Using the high-low method what is the variable cost per unit? A $25B $30C $35D $40考点 Chapter5Costbehaviour解析 Activity level CostUnits $Highest 10,000 400,000Lowest 5,000 250,000 5,000 150,00012. 单选题 Research has indicated that workers in country A display characteristics such as toughness and the desire for material wealth and possessions, while workers in country B value personal relationships, belonging and the quality of life. According to Hofstedes theory, these distinctions relate to which of the following cultural dimensions? A Power - distanceB Masculinity - femininityC Individualism - collectivismD Uncertainty avoidance考点 Chapter6Organisationalcultureandcommittees解析 Examiners comments: The examiner commented that only 27% of students chose the correct answer. Make sure that you learn the distinctions between the cultural dimensions. 13. 单选题 The following receivables ledger control account prepared by a trainee accountant contains a number of errors: RECEIVABLES LEDGER CONTROL ACCOUNT $ $ 20X4 20X4 1 JanBalance 614,000 31 Dec Credit sales 301,000 31 Jan Cash from credit customers 311,000 Discounts allowed 3,400 Contras against amounts Irrecoverable debts due to suppliers inwritten off 32,000 payables ledger 8,650Interest charged on overdue accounts 1,600 Balance595,650 933,650 933,650 What should the closing balance on the control account be after the errors in it have been corrected? A $561,550B $578,850C $581,550D $568,350考点 Chapter14Controlaccounts解析 $ $Opening balance 614,000Cash from customers 311,000Credit sales 301,000Discounts allowed 3,400Interest charged on overdue Irrecoverable debts written off 32,000accounts 1,600 Contras 8,650 916,600 Closing balance 561,550 916,60014. 单选题 Which TWO of the following are included in the content of a companys model articles of association? (1) Payment of dividends (2) Payment of charitable donations (3) Formation of a remuneration committee (4) Appointment of directors A 1 and 2B 1 and 4C 2 and 3D 2 and 4考点 Chapter14Constitutionofacompany解析 Payment of dividends and appointment of directors are included in the content of model articles ofassociation. Payment of charitable donations and formation of a remuneration committee are notincluded.15. 论述题 KSO budgeted to sell 10,000 units of a new product during 20X0. The budgeted sales price was $10 perunit, and the variable cost $3 per unit.Actual sales in 20X0 were 12,000 units and variable costs of sales were $30,000, but sales revenue wasonly $5 per unit. With the benefit of hindsight, it is realised that the budgeted sales price of $10 washopelessly optimistic, and a price of $4.50 per unit would have been much more realistic. Required Calculate planning and operational variances for sales price. 考点 Chapter12Planningandoperationalvariances解析 The only variances are selling price variances.Planning (selling price) variance $ per unitOriginal budgeted sales price 10.00Revised budgeted sales price 4.50Sales price planning variance 5.50 (A)The planning variance is adverse because the revised sales price is lower than the sales price in theoriginal budget. As a result, actual profit will not achieve the budgeted profit level.The total sales price planning variance is obtained by multiplying the planning variance per unit by theactual number of units sold (not the budgeted number of units sold).Sales price planning variance = $5.50 per unit (A) 12,000 units sold= $66,000 (A).Operational (selling price) varianceThe sales price operational variance is calculated in the same way as a normal sales price variance,except that the sales price in the revised budget is used, not the original budget. $12,000 units sold for (12,000 $5) 60,000They should have sold for ( $4.5) 54,000Operational (selling price) variance 6,000 (F)16. 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.17. 单选题 To establish a case of passing-off, what must the claimant prove?A There is some similarity between the name of the defendants business and that of the claimantB The defendant is using a similar business model to the claimantC The consumer purchased fake goodsD The name of the defendants business is similar enough to the claimants to mislead the consumer考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Passing-off involves the use of a business name, trademark or description that is similar enough to another business so that the consumer is misled into believing that one business is that of another.18. 单选题 A court will never enforce a liquidated damages clause, as any attempt to discourage breach is void.A TrueB False考点 Chapter6Breachofcontractandremedies解析 False. Courts will enforce liquidated damages clauses if they are genuine.19. 单选题 With regard to share capital, which of the following constitutes a variation of class rights?A Issuing shares of the same class to allottees who are not already members of the classB Returning capital to preference shareholdersC Subdividing shares of another class with the incidental effect of increasing the voting strength of thatother classD Changing the amount of dividend payable to a class of preference share考点 Chapter15Sharecapital解析 Class rights are rights that attach to a specific class of share. It would therefore be a variation ofclass rights if the amount of dividend payable on a class of preference share is changed. The otheroptions are examples of what does not constitute a variation of class rights.20. 单选题 A total cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term. What type of cost is this?A A fixed costB A variable costC A semi-variable costD A stepped fixed cost考点 Chapter5Costbehaviour解析 The cost described is a stepped fixed cost. A stepped fixed cost is fixed in nature but only within certain levels of activity.21. 单选题 Last month, when a company had an opening inventory of 16,500 units and a closing inventory of 18,000 units, the profit using absorption costing was $40,000. The fixed production overhead rate was $10 per unit.What would the profit for last month have been using marginal costing?A $15,000B $25,000C $55,000D $65,000考点 Chapter9AbsorptionandmarginalCosting解析 Increase in inventory = (18,000 - 16,500) units=1,500 unitsDifference in profit = 1,500 units x $10 = $15,000Profits under marginal costing will be $15,000 less than profits under absorption costing ie $40,000 - $15,000 = $25,000.22. 单选题 A company pays rent quarterly in arrears on 1 January, 1 April, 1 July and 1 October each year. The rent was increased from $90,000 per year to $120,000 per year as from 1 October 20X2. What rent expense and accrual should be included in the companys financial statements for the year ended 31 January 20X3? Rent expense Accrual $ $ A 100,000 20,000B 100,000 10,000C 97,500 10,000D 97,500 20,000考点 Chapter10Accrualsandprepayments解析 $February to March 20X2 (22,500 x 2/3)15,000April to June22,500July to September22,500October to December30,000January 20X3 (30,000 x 1/3)10,000Rent for the year100,000Accrual 30,000 x 1/3 = 10,00023. 单选题 Which of the following best explains what is meant by capital expenditure?A Expenditure on non-current assets, including repairs and maintenanceB Expenditure on expensive assetsC Expenditure relating to the issue of share capitalD Expenditure relating to the acquisition or improvement of non-current assets考点 Chapter8Tangiblenon-currentassets解析 Improvements are capital expenditure, repairs and maintenance are not.24. 材料题 What was the sales volume profit variance for February?A $900 (F)B $1,200 (F)C $900 (A)D $2,100 (A)考点 考点：Chapter22Applicationofperformancemeasurement解析 Budgeted sales volume per month =Budgeted material cost of sales /Standard material cost per unit=$2,300/$10=230 unitsBudgeted profit margin per unit=Budgeted monthly profit margin /Budgeted monthly sales volume=$6,900/230=$30per unitBudgeted sales volume 230 unitsActual sales volume200 unitsSales volume variance in units 30 units (A)Standard profit per unit x$30Sales volume variance in $ $900(A)25. 单选题 At which point in a contractual arrangement is a representation made?A When the offeree submits their acceptance to the offerorB During pre-contract negotiationsC When the offeror submits their offer to the offereeD Once both parties have provided consideration under their agreement考点 Chapter5Contentofcontracts解析 A representation is something that induces the formation of a contract but does not become a termof a contract. They are made during pre-contract negotiations.26. 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.27. 单选题 Which of the following statements concerning the Consumer Rights Act 2015 is correct?A The Act only applies to business-to-consumer contractsB The Act only applies to terms that have been individually negotiatedC The Act requires particularly onerous terms to be equally visible as other termsD The Act only applies to contracts that have been verbally agreed考点 Chapter5Contentofcontracts解析 As its name suggests, the Consumer Rights Act 2015 only applies to business-to-consumercontracts (although in certain circumstances a business may be classed as a consumer). The Actapplies to a