2022-2023年ACCA英国注册会计师试题库含答案（300题）第251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 TWO of the following are true concerning the registration of company charges? (1) Charges must be registered within 21 days of creation (2) If a charge is not registered on time then the company and its officers who created the charge areliable to a fine (3) The Registrar of Companies is permitted to rectify a mistake in the registration documents of acharge with the permission of the chargeholder (4) Non-registered charges are valid and enforceable with the permission of the Registrar of Companies A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter16Loancapital解析 A charge must be registered within 21 days of creation or the company and officers that created it will be liable for a fine. A court order is required to rectify a mistake in the registration documents. The Registrar cannot deem non-registered charges as valid and enforceable.2. 单选题 A partners actual authority to bind the partnership in a contract is determined by which of the following?A The perception third parties have of the purpose of the partnershipB What is agreed between the partnersC The actual purpose of the partnership考点 Chapter11Partnerships解析 Partnership authority is based on agency law. Actual authority is determined by what the partnersagree.3. 单选题 What is an organisation which has removed the internal barriers which separate hierarchy levels and functions and also between the organisation and its suppliers, customers and competitors known as? A Modular organisationB Hollow organisationC Jobless structureD Boundaryless organisation考点 Chapter5Businessorganisation,structureandstrategy解析 Rationale： This describes a boundaryless organisation. A hollow organisation splits people and activities into core andnon-core. In modular organisations different elements or components of the product or service the organisation produces are outsourced to different suppliers. In a jobless structure the employee becomes not a job-holder but a seller of skills.4. 单选题 This question appeared in the June 2015 exam. When activity based costing is used for environmental accounting, which statement is correct forenvironment-related costs and environment-driven costs? A Environment-related costs can be attributed to joint cost centres and environment-drivencosts cannot beB Environment-driven costs can be attributed to joint cost centres and environment-relatedcosts cannot beC Both environment-related costs and environment-driven costs can be attributed to joint costcentresD Neither environment-related costs nor environment-driven costs can be attributed to jointcost centres考点 Chapter2eEnvironmentalaccounting解析 This is the correct option as environment-driven costs are allocated to general overheads,not joint cost centres.5. 单选题 When charging direct material cost to a job or process the details would be taken from which document?A Purchase requisitionB Material requisitionC Goods received noteD Purchase order考点 Chapter6Accountingformaterials解析 A material requisition note is a document used internally for requisitioning a quantity of inventory from the stores.6. 单选题 When considering a personal development programme for an employee, what should be the first stage?A Planning a learning and development programmeB Establishing learning targetsC Broadening the employees knowledge and experienceD Setting up a competence framework考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: A competence framework sets out what an employee should be able to do and ought to know.7. 单选题 Which of the following criteria must a public company meet before it can trade?A It must obtain a trading certificate from the Registrar of CompaniesB Its shares must be listed on a stock exchangeC It must have appointed an auditor考点 Chapter13Companyformation解析 Before it can trade, a public company must be issued with a trading certificate from the Registrar ofCompanies. None of the other options are criteria for obtaining a trading certificate.8. 材料题 材料全屏 Ham, Sam and Tam formed a partnership to run a petrol station. The partnership agreement expressly statedthat the partnership business was to be limited exclusively to the sale of petrol. In January 20X8 Sam received 10,000 from the partnerships bank drawn on its overdraft facility. He toldthe bank that the money was to finance a short-term partnership debt but in fact he used the money to payfor a round-the-world cruise. In February 20X8 Tam entered into a 15,000 contract on behalf of thepartnership to buy a stock of bicycles, which he hoped to sell from the garage forecourt. In March 20X8 thepartnerships bank refused to honour its cheque for the payment of its monthly petrol account, on the basisthat there were no funds in its account and it had reached its overdraft facility. 29 【论述题】 Explain the liability of the partners for the bank overdraft 考点 考点：Chapter11Partnerships解析 Sam has taken money from the firms bank account to use for a personal holiday. However, as a partner,and in the absence of any specific mention to the contrary in the agreement, he has authority to withdrawmoney from the bank account. His action has therefore incurred a debt to a third party that is owed by allthree partners, not just himself, and if he cannot repay the money to the bank, the bank is entitled to sue theother partners for the balance.9. 单选题 Which of the following is generally regarded as a benefit of using spreadsheets for budgeting?A Audit trailB Complexity of modellingC Greater participation in budgeting processD Use of sensitivity analysis考点 Chapter9Quantitativeanalysisinbudgeting解析 There is a poor or non-existent audit trail with spreadsheets. Spreadsheets and participationin budgeting are unrelated. Models can be complex, but there is a greater risk of errors informulae in the model. The use of spreadsheets does, however, greatly assist risk anduncertainty analysis.10. 论述题 Choose the appropriate words from those highlighted. The assumption in breakeven analysis that variable cost is the same per unit at all levels of output is agreat simplification. The variable cost per unit will decrease where (1) economies/diseconomies of scaleare made at higher volumes of output, but will also eventually rise where (2) economies/diseconomies ofscale begin to appear at even (3) higher/lower volumes of output. 考点 Chapter3Costvolumeprofit(CVP)analysis解析 (1) Economies(2) Diseconomies(3) Higher11. 单选题 In the context of employment law and statutory protection for the self-employed, which of the following statements is correct?A The self-employed are entitled to a minimum wageB The self-employed are entitled to a minimum notice periodC The self-employed are entitled to protection from unfair dismissalD There is no statutory employment protection available to the self-employed考点 Chapter8Contractofemployment解析 There is no statutory employment protection for the self-employed.12. 材料题 材料全屏 RAB Consulting specialises in two types of consultancy project. Each type A project requires 20 hours of work from qualified researchers and 8 hours of work fromjunior researchers. Each type B project requires 12 hours of work from qualified researchers and 15 hours of workfrom junior researchers. Researchers are paid on an hourly basis at the following rates. Qualified researchers $30/hour Junior researchers $14/hour Other data relating to the projects: Project type A B $ $ Revenue per project 1,700 1,500 Direct project expenses 408 310 Administration* 280 270 * Administration costs are attributed to projects using a rate per project hour. Total administration costsare $28,000 per four-week period. During the four-week period ending on 30 June 20X0, owing to holidays and other staffing difficulties thenumber of working hours available are: Qualified researchers 1,344 Junior researchers 1,120 An agreement has already been made for 20 type A projects with XYZ group. RAB Consulting must startand complete these projects in the four-week period ending 30 June 20X0. A maximum of 60 type B projects may be undertaken during the four-week period ending 30 June 20X0. RAB Consulting is preparing its detailed budget for the four-week period ending 30 June 20X0 and needsto identify the most profitable use of the resources it has available. 19 【论述题】 Calculate the contribution from each type of project. 考点 考点：Chapter4Limitingfactoranalysis解析 13. 单选题 Office Automation Systems are designed mainly to increase the of data and information workers.Which word correctly completes this sentence. A ProductivityB FlexibilityC Decision-making capability考点 Chapter8Theroleofaccounting解析 Rationale： OAS systems, with functions such as word processing, digital filing, email, schedulers and spreadsheets, areprimarily designed to streamline administrative tasks： document management, communication, data management.14. 单选题 The following question is taken from the June 2012 exam paper.An investor has the choice between two investments. Investment Exe offers interest of 4% per year compounded semi-annually for a period of three years. Investment Wye offers one interest payment of 20% at the end of its four-year life.What is the annual effective interest rate offered by the two investments?A Investment Exe Investment Wye 4.00% 4.66% B Investment Exe Investment Wye 4.00% 5.00% C Investment Exe Investment Wye 4.04% 4.66% D Investment Exe Investment Wye 4.04% 5.00% 考点 Chapter19Methodsofprojectappraisal解析 The question relates to study guide reference C5d The correct answer is C. The answer can be arrived at by calculation (Investment Exe annual effective return = 1.022 - 1 = 0.0404 or 4.04% and investment Wye annual effective return = 1.20025 - 1 = 0.0466 or 4.66%). Alternatively the answer can be reasoned out： investment Exes semi annual compounding must result in a higher effective annual rate than 4% (2 x 2%) and a 20% return over a 4 year period must have an effective annual rate of less than 5% (20% + 4 years) when the compounding effect is allowed for. Just over 32% of candidates incorrectly selected option D. This suggests that although most candidates can convert a sub annual interest rate into an effective annual rate, many find it difficult to convert a multi year rate into an effective annual rate.15. 单选题 is the name given to gathering of appraisals from the individual, superiors,subordinates, peers and co-workers and customers.Which word or phrase correctly completes this sentence? A Multi-source feedbackB Management by objectivesC Performance management考点 Chapter17Performanceappraisal解析 Rationale: Multi-source feedback is another term for 360-degree feedback or appraisal.Management by objectives and performance management are both approaches to collaborative objective-setting, on-going development and periodic review. 16. 单选题 Which of the following is not an internal check?A Separation of duties for authorising, custody and recordingB Pre-lists, post-lists and control totalsC Bank reconciliationsD Systems for authorising transactions within specified spending limits考点 Chapter9Control,securityandaudit解析 Rationale： This is an internal control, rather than an internal check. Internal checks are moreabout dividing work (so that the work of one person can be independently proved by that of another) and using proofmeasures to ensure the accuracy of records and calculations: options A, B and C are examples. 17. 单选题 Which of the following may imply terms into contracts?A StatuteB Third partiesC The parties to the contract考点 Chapter5Contentofcontracts解析 Out of the options, only statute may imply terms into contracts.18. 单选题 The following question is taken from the December 2012 exam paper. The following data relates to a companys overhead cost. Time (units) Output Overhead cost($)Price index 2 years ago 1,000 3,700 121 Current year 3,000 13,000 155 Using the high low technique, what is the variable cost per unit (to the nearest $0.01) expressed in current year prices? A $3.22B $4.13C $4.65D $5.06考点 Chapter14Forecasting解析 The correct answer is B. This is calculated by firstly adjusting the overhead cost from 2 years ago to current price levels by multiplying by 155/121, to obtain a cost of $4,740.This figure is then used in a high low calculation (change in cost divided by change in activity) to obtain the variable cost per unit ($13,000 - $4,740) / (3,000 units - 1,000 units) = $4.13).The most popular choice was alternative C, which was selected by majority of candidates. This indicates that although competent in the high low technique they failed to adjust costs to current price levels. In analysing cost data it is important that inflation is allowed for. Those who chose option D indicated that either they guessed badly, or that they could competently perform the high low calculation and that they realised a need to adjust the figures for inflation but failed to do so correctly and multiplied by 121/155). Finally a minority chose alternative A, again possibly suggesting a bad guess or alternatively that they indexed costs to price levels from two years ago.19. 单选题 Which of the following changes to a companys articles of association is valid?A Compelling a member to subscribe for additional sharesB Permitting the company to perform an illegal actC Reducing the majority needed in a resolution to change the companys name to 25%D Compelling a member to accept increased liability on the companys shares that they hold考点 Chapter14Constitutionofacompany解析 A change to a companys articles is permitted providing it does not conflict with the Companies Act2006 or general law. A company may set its own procedure for changing its name but may notperform an illegal act. Changes that compel a member to subscribe for additional shares or increasetheir liability on the shares they own are not permitted.20. 单选题 Which of the following must be proved to win a case of fraudulent trading under the Insolvency Act 1986?A The fraud was due to negligenceB The fraud was intendedC The fraud was profitableD The fraud was preventable考点 Chapter22Fraudulentandcriminalbehaviour解析 Intent must be proved in order to win a case of fraudulent trading.21. 单选题 A government department generates information which should not be disclosed to anyonewho works outside of the department. There are many other government departmentsworking within the same building. Which of the following would NOT be an effective control procedure for the generationand distribution of the information within the government department? A If working from home, departmental employees must use a memory stick to transferdata, as laptop computers are not allowed to leave the department.B All departmental employees must enter non-disclosed and regularly updatedpasswords to access their computers.C All authorised employees must swipe an officially issued, personal identity card at theentrance to the department before they can gain access.D All hard copies of confidential information must be shredded at the end of each dayor locked overnight in a safe if needed again.考点 Chapter15管理信息和管理报告的来源解析 A memory stick is much more likely to get mislaid and compromise security than apassword protected laptop. It is likely that memory sticks could get lost or thatinformation is left on home computers.In the context of the scenario all the other options are good practice.22. 单选题 A large store selling office furniture stocks a popular chair for which the following information is available: Annual demand: 4,000 chairs Maximum inventory: 75 chairs Minimum inventory:20 chairs Lead time: 5 days Re-order quantity： 100 chairs What is the average inventory level? A 75 chairsB 70 chairsC 55 chairsD 47 chairs考点 Chapter6Accountingformaterials解析 Average inventory = ROQ/2 + minimum inventory =100/2 + 20 = 70 chairs23. 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. TM plc makes components which it sells internally to its subsidiary RM Ltd, as well as to itsown external market. The external market price is $24.00 per unit, which yields a contribution of 40% of sales. Forexternal sales, variable costs include $1.50 per unit for distribution costs, which are notincurred on internal sales. TM plc has sufficient capacity to meet all of the internal and external sales. The objective isto maximise group profit. At what unit price should the component be transferred to RM Ltd? 考点 Chapter17Divisionalperformanceandtransferpricing解析 We must set a price high enough for TM to cover its costs, but not so high that RM cannotmake a profit.For TM, an item sold externally has VC of 60% $24.00 = $14.40. Of this, $1.50 will not beincurred on an internal transfer so it is not relevant here, VC on internaltransfer = $14.40 $1.50= $12.90. We do not know RMs cost structure, so we leave theprice at $12.90; this will ensure that RM is not discouraged from taking an internaltransfer when it is profitable to do so.24. 单选题 The following items may be used in costing batches. (i) Actual material cost(ii) Actual manufacturing overheads(iii) Absorbed manufacturing overheads(iv) Actual labour costWhich of the above are contained in a typical batch cost?A (i), (ii) and (iv) onlyB (i) and (iv) onlyC (i), (iii) and (iv) onlyD (i), (ii), (iii) and (iv)考点 Chapter10Job,batchandservicecosting解析 The actual material and labour costs for a batch (i and iv) can be determined from the material and labour recording system. Actual manufacturing overheads cannot be determined for a specific batch because of the need for allocation and apportionment of each item of overhead expenditure, and the subsequent calculation of a predetermined overhead absorption rate. Therefore item (ii) is incorrect and item (iii) is correct.25. 论述题 SG Co budgeted to make and sell 900 unit