2022年ACCA英国注册会计师考试点睛提分卷202

2022年ACCA英国注册会计师考试点睛提分卷1. 单选题 Job descriptions have advantages for use in all but one of the following areas of human resource management. Which is the exception? A Job evaluationB Training needs analysisC RecruitmentD Employee flexibility考点 Chapter12Recruitmentandselection解析 Rationale: Job descriptions can be narrow and restrictive, giving people a limited sense of what is their job and what isnt. This can create demarcation lines which prevent people from flexibly switching tasks, or working effectively in multi-skilled teams. The other options are all potential uses of job descriptions, because they clearly state all the elements of a job: for calculating their value to the organisation (job evaluation), identifying gaps in job holders ability (training needs analysis) and preparing selection criteria (recruitment).2. 材料题 Explain whether Eve can claim compensation for the loss of her job考点 考点：Chapter11Partnerships解析 Using the same tests it would appear that Eve is an employee. This is because Dan exercises sufficient control over her work, for example by not allowing her to take on other work and requiring her to attend his premises every day. As an employee, Eve has the right to claim redundancy because her services are no longer required by Dan. She will be able to claim a redundancy payment, calculated using the rules already discussed3. 材料题 State which NORMALLY participates in surplus capital考点 考点：Chapter16Loancapital解析 Only shares have any claim against surplus capital, as debentures are only secured against the amountloaned.Of the two types of shares, preference shares may have rights to enjoy access to surplus capital but onlyordinary shares have such facility as a right.4. 单选题 When considering setting standards for costing, which of the following would NOT beappropriate?A The normal level of activity should always be used for absorbing overheadsB Average prices for materials should be used, encompassing any discounts that areregularly availableC The labour rate used will be the rate at which the labour is paidD Average material usage should be established based on generally-accepted workingpractices考点 Chapter10Budgetingandstandardcosting解析 The standard labour rate should be the expected rate/hour, but allowing for standardlevels of idle time. For example, if the work force is paid $9 per hour but idle time of 10%is expected, the standard labour rate will be $10 per hour, not $9.5. 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)103,273 495,000 284,0006. 单选题 In the context of selection interviews, which of the following describes the halo effect?A A tendency for people to make an initial judgement based on first impressions, and then letting this colour their later perceptions. B An effect whereby the interviewer changes the behaviour of the applicant by suggestionC A tendency to mentally assign people to a group and then attribute to them the traits assumed to be characteristic of the group as a wholeD An effect whereby the interviewer attributes to the applicant beliefs, attitudes or feelings which he has himself考点 Chapter12Recruitmentandselection解析 Rationale: These are all different types of bias and errors of judgement in interviewing. Option A is halo effect. Option B is contagious bias. Option C is stereotyping. Option D is projection.Ways in: Stereotyping is probably the most recognisable of the options, so you could at least narrow your options by ruling out option C. 7. 单选题 To wind up a Limited Liability Partnership (LLP), which of the following is required?A An order from the Registrar of CompaniesB It must be formally wound upC A deed signed by the partnersD A court order考点 Chapter11Partnerships解析 To dissolve an LLP, it needs to be wound up, in a similar way to a company.8. 材料题 Explain any criminal offences Sid may have committed考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Under the Criminal Justice Act 1993, Sid is an insider by virtue of his position as director in Trend plc andUmber plc. The information he holds is price-sensitive as it concerns large profits and large losses.Therefore, it would appear that he is liable under for dealing in price-affected securities. None of thedefences would apply to him as he clearly expected to make a profit in one transaction and to avoid a loss inthe other.9. 单选题 A firm which bottles shampoo selects some filled bottles for examination.The procedure used is to select a random starting point x(xth bottle filled) and every bottle at an interval of y is then chosen for examination.What is this type of sampling known as?A Multi-stageB RandomC SystematicD Stratified考点 Chapter2Sourcesofdata解析 This is the definition of systematic sampling.10. 单选题 Doggard Co is a business that sells second hand cars. If a car develops a fault within 30 days of the sale, Doggard Co will repair it free of charge.At 30 April 20X4 Doggard Co had made a provision for repairs of $2,500. At 30 April 20X5 Doggard Co calculated that the provision should be $2,000.What entry should be made for the provision in Doggard Cos statement of profit or loss for the year to 30 April 20X5? A A charge of $500B A credit of $500C A charge of $2,000D A credit of $2,000考点 Chapter11Provisionsandcontingencies解析 Doggard Co needs to reduce the provision by $500 ie a credit to the statement of profit or loss.11. 材料题 The managers have now been told that although the levels of glass inventory did not change during July, wood inventory rose by 15 kg. Which manager will need to have this fact accounted for in their performance appraisal? A Purchasing managerB Production manager考点 考点：Chapter20Standardcosting解析 Production manager12. 材料题 Prepare a statement of financial position as at that date.考点 考点：Chapter6Fromtrialbalancetofinancialstatements解析 MR YOUSEFSTATEMENT OF FINANCIAL POSITION AS AT 31 MAY 20X6 Accumulated Carrying Cost depreciation value $ $ $Non-current assets Equipment 58,000 27,700 30,300Current assets Inventory 13,551Receivables 12,120Less allowance for receivables 170 11,950Prepayment 880Cash 177Bank 1,002 27,560 57,860CapitalAt 1 June 20X5 53,091Profit for year 5,888 58,979Drawings (7,800)At 31 May 20X6 51,179Current liabilities Payables 6,471 Accrual 210 6,681 57,860Workings1 Purchases $ Per trial balance 82,350 Add carriage inwards 2,211 Per statement of profit or loss 84,5612 Carriage out = $5,144 - $2,211 = $2,933.3 Rent, rates and insurance $ Per trial balance 6,622 Add rent accrual 210 Less insurance prepayment (880) Per statement of profit or loss 5,9524 Depreciation charge = 15% x $58,000 = $8,70013. 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.14. 单选题 The following question is taken from the December 2011 exam paper. The following shows the total overhead costs for given levels of a companys total output. Cost Output $ Units 4,0001,000 7,000 2,000 10,000 3,000 9,500 4,000 A step up in fixed costs of $500 occurs at an output level of 3,500 units. What would be the variable overhead cost per unit (to the nearest $0.01) using the high-low technique? A $1.67per unitB $1.87per unitC $2.75per unitD $3.00 per unit考点 Chapter5Costbehaviour解析 ACCA examining team commentsThis question relates to study guide reference A3(h).The high-low technique estimates variable cost per unit by looking at the change in costs between the highest and lowest levels of output. The correct answer is A. This can be calculated by finding the change in cost between the highest and lowest output levels not explained by the step in fixed costs ($9,500 - $4,000 - $500 = $5,000) , and dividing by the change in output between the highest and lowest output levels. ($5,000 / (4,000 units - 1,000 units) = $1.67 per unit.Many candidates incorrectly based their calculations on the change in costs between the highest and lowest levels of cost, and hence selected option D ($10,000 - $4,000)/ (3,000 units -1,000units) or C ($10,000 - $4,000 - $500)/ (3,000 units - 1,000 units). This mistake suggests some confusion between the independent variable, output, and the dependent variable, cost.15. 单选题 Which of the following is NOT a lawful excuse for failing to perform contractual obligations?A Performance is rejected by the other partyB Performance is made impossible by the other partyC Performance is rendered more expensive than agreed due to external circumstancesD Non-performance was agreed between the parties考点 Chapter6Breachofcontractandremedies解析 Just because performance is more expensive than agreed does not mean the party does not have toperform their obligations. The other options are lawful reasons for non-performance.16. 单选题 The demand for fashion goods is not influenced by：A PriceB Allocative inefficiency among producersC The distribution of incomeamong householdsD Expectation of future price考点 Chapter4Microeconomicfactors解析 Rationale: This is a supply-side factor17. 单选题 Which of the following statements regarding compensation for unfair dismissal is correct?A A compensatory award is not subject to a statutory maximumB A basic award is determined by the age, salary and length of service of the employee and is subject toa statutory maximumC An additional award may be granted for any reason at the tribunals discretion考点 Chapter9Dismissalandredundancy解析 A basic award is subject to a statutory maximum but is based on the employees age, pay and lengthof service. A compensatory award is subject to a statutory maximum. Additional awards are onlygranted where the employer does not comply with an order for reinstatement or re-engagement.18. 论述题 The total production overhead expenditure of the company in the questions above was $176,533 and itsactual activity was as follows. Machine shop A Machine shop B Assembly Direct labour hours 8,200 6,500 21,900 Machine usage hours 7,300 18,700 - Required Using the information in and results of the previous questions, calculate the under- or over-absorption ofoverheads. 考点 Chapter1Costing解析 $ $Actual expenditure 176,533Overhead absorbed Machine shop A 7,300 hrs $7.94 57,962 Machine shop B 18,700 hrs $3.50 65,450 Assembly 21,900 hrs $2.24 49,056 172,468Under-absorbed overhead 4,06519. 单选题 A company has budgeted to make and sell 4,200 units of product X during the period. The standard fixed overhead cost per unit is $4. During the period covered by the budget, the actual results were as follows. Production and sales 5,000units Fixed overhead incurred $17,500 What are the fixed overhead variances for the period? A Fixed overhead Fixed overhead expenditure variance volume variance $700 (F) $3,200 (F) B Fixed overhead Fixed overhead expenditure variance volume variance $700 (F) $3,200 (A) C Fixed overhead Fixed overhead expenditure variance volume variance $700 (A) $3,200 (F) D Fixed overhead Fixed overhead expenditure variance volume variance $700 (A) $3,200 (A) 考点 Chapter21Performancemeasurement解析 Fixed overhead expenditure variance $Budgeted fixed overhead expenditure (4,200 units x $4 per unit) 16,800Actual fixed overhead expenditure 17,500Fixed overhead expenditure variance 700 (A)The variance is adverse because the actual expenditure was higher than the amount budgeted.Fixed overhead volume variance $Actual production at standard rate (5,000 x $4 per unit)20,000Budgeted production at standard rate (4,200 x $4 per unit)16,800Fixed overhead vol