2022年ACCA英国注册会计师考试点睛提分卷284

2022年ACCA英国注册会计师考试点睛提分卷1. 论述题 The current price of a product is $30 and its producers sell 100 items a week at this price. One week theprice is dropped by $3 as a special offer and the producers sell 150 items. Find an expression for thedemand curve, assuming that this is a linear equation.考点 Chapter5Pricingdecisions解析 2. 材料题 State whether the directors of Grave plc are required to hold the general meeting as requested by theauditors考点 考点：Chapter20Companymeetingsandresolutions解析 Underthe Companies Act, a general meeting can be called by an auditor who gives a statement detailing the circumstances for their resignation or other loss of office and requires their explanation to be considered by the company. Therefore the directors must uphold the request.3. 单选题 If a single sum of $12,000 is invested at 8% per annum with interest compounded quarterly, what is the amount to which the principal will have grown by the end of year three? (approximately)A $15,117B $9,528C $15,219D $30,924考点 Chapter19Methodsofprojectappraisal解析 We need to calculate the effective rate of interest.8% per annum (nominal) is 2% per quarter. The effective annual rate of interest is 1.024 - 1= 0.08243 = 8.243%.Now we can use S = X(1 + r)nS = 12,000 (1.08243)3 S = $15,218.81. The principal will have grown to approximately $15,219.4. 单选题 Which of the following reasons is an automatically fair reason for dismissal?A Pregnancy of an employeeB The taking part in unofficial industrial action by an employeeC Capability of an employee考点 Chapter9Dismissalandredundancy解析 Taking part in unofficial industrial action and being a threat to national security are the twoautomatically fair reasons for dismissal. Pregnancy is an automatically unfair reason. Capability is apotentially fair reason.5. 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 times taken to produce each of the first four batches of a new product were as follows: Batch number Time taken 1 100 minutes 2 70 minutes 3 59 minutes 4 55 minutes What was the rate of learning closest to? (1 d.p) 考点 Chapter9Quantitativeanalysisinbudgeting解析 100r 2 = (100 + 70 + 59 + 55)/4, giving r = 84.3%6. 材料题 State the liability of Fi for the partnerships debts考点 考点：Chapter11Partnerships解析 Because both the overdraft and contract for the books are binding on the partnership all three partners arepersonally liable if the partnership does not have sufficient funds to pay them. Fi is jointly liable for the debtsof the partnership to the third parties. However as the partnership agreement limits her liability to 100,000she will be able to claim any amount over this from Chi and Di.7. 单选题 Which of the following statements correctly describes a companys called up share capital?A The type, class, number and amount of shares issued and allotted to shareholdersB The maximum amount of share capital that a company can have in issueC The amount the company has required shareholders to pay on existing sharesD The amount shareholders have paid on existing shares考点 Chapter15Sharecapital解析 Called-up share capital is the amount the company has required shareholders to pay on existing shares. A companys issued share capital is the type, class, number and amount of shares issued to shareholders. The amount existing shareholders have paid on existing shares is the paid-up share capital.8. 单选题 _is the planned and systematic modification of behaviour through learningevents, programmes and instruction which enable individuals to achieve the level of knowledge, skills and competence to carry out their work effectively.Which word correctly completes this definition? A ConditioningB TrainingC Education考点 Chapter16Traininganddevelopment解析 Rationale: Conditioning may have sounded familiar if you only read as far as modification of behaviour, but it involvesspecific repetition-and-reward techniques. Education is the gradual acquisition of knowledge, by learning and instruction,often leading to qualifications.Pitfalls: This kind of related terminology lends itself to exam questions. Training, education and development all involve learning, but the learning experiences are of different types, and with different overall aims.9. 单选题 Pre-emption rights are granted in which of the following situations?A A company proposes to allot ordinary shares wholly for cashB A company proposes to allot ordinary sharesC A company proposes to allot preference shares wholly for cashD A company proposes to allot preference shares考点 Chapter15Sharecapital解析 Pre-emption rights only apply when a company proposes to allot ordinary shares wholly for cash.10. 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.11. 单选题 Which of the following factors indicates that a person is self-employed rather than an employee?A The person owns their own toolsB The person is paid a salary net of taxC The person may not delegate their obligations to someone else考点 Chapter8Contractofemployment解析 Ownership of tools is a classic example of an indication of being self-employed. The other optionsindicate that the person is an employee.12. 单选题 A large bag of cement cost $0.80 in 20X3. The price indices are as follows. 20X391 20X495 20X5103 20X6106 How much does a bag of cement cost in 20X6? A $0.69B $0.85C $0.93D $0.95考点 Chapter14Forecasting解析 106 /91x $0.80 = $0.9313. 单选题 Which of the following statements regarding intention to create legal relations is correct?A Social arrangements are generally intended to be legally bindingB Commercial arrangements are generally not intended to be legally bindingC A contract will be legally binding if both parties intended it to be so考点 Chapter4FormationofcontractII解析 The presumption is that social arrangements are not intended to be legally binding and commercialarrangements are intended to be legally binding. However, this presumption is rebuttable and acontract will be legally binding if both parties intended it to be so.14. 单选题 In a general meeting, which of the following items of business would require a special resolution?A Appointing a directorB Removing an auditorC Ratifying the ultra vires actions of a directorD Altering the Articles of Association考点 Chapter20Companymeetingsandresolutions解析 The alteration of the Articles requires a special resolution. The other items of business require anordinary resolution.15. 单选题 The stationery and printing company S Co, has recently upgraded its computers and printers so that more production hasbecome automated. Many middle managers will now be made redundant. This is known as:A DownsizingB DelayeringC Outsourcing考点 Chapter2Thebusinessenvironment解析 Rationale: Information technology has enabled managers or staff lower down the hierarchy to make decisions previouslymade by middle management. This is known as delayering.Pitfalls: You may have been tempted to think that this wasdownsizing. Downsizing, however, means reducing staff from alllevels or layers in the business.Ways in: It is layers ofmiddle management that have been removed. This may help to direct you to the answer delayering.16. 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.17. 单选题 G manages a junior employee who has been performing very well in his job. G wishes to motivate him and has decided to offer him a greater level of responsibility within the business. What type of job redesign is G offering the junior employee? A Job enlargementB Job rotationC Job enrichmentD Job switching考点 Chapter15Motivatingindividualsandgroups解析 This allows people to grow personally and professionally by exposing them to higher levels of responsibility and morechallenging tasks.18. 单选题 A company has been formed within the last six months. Another long-established company considers thatbecause of similarity between their names there may be confusion between it and the new company. Theonly action the long-established company can take is to bring a passing-off action if it is to prevent thenew company using its name.A TrueB False考点 Chapter14Constitutionofacompany解析 False. The long-established company can also complain to the Company Names Adjudicator.19. 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 50,000.20. 单选题 An annual general meeting must be held by which of the following companies?A Public limited companyB Private limited companyC Company limited by guarantee考点 Chapter20Companymeetingsandresolutions解析 Only public limited companies must hold annual general meetings.21. 单选题 All the following, with one exception, are clear benefits of training and development for an organisation. Which is the exception? A Increased organisational flexibilityB Less need for detailed supervisionC Enhanced employability of staff membersD Improved succession planning考点 Chapter16Traininganddevelopment解析 Rationale: Employability refers to an individuals having a portfolio of skills and experience that are valuable in the labourmarket, thus enhancing his or her mobility (and ability to get a job outside the present employer). This is a double-edgedsword for the organisation: it is socially responsible and fosters employee satisfaction but may also cause a skill drain to other organisations. You should be able to see how training contributes to the other options, and why they are benefits for the organisation.Pitfalls: Look out for qualifier keywords like for an organisation (that is, not for the individual). Think carefully through which is the exception? questions, too. Logically, an option may be an exception for more than one reason: in thiscase, because it isnt a benefit (but a drawback) or because it isnt a benefit to the organisation (but a benefit to the individual). In a well designed question, you should get the same answer either way! 22. 单选题 The following statements have been made about Activity-Based Budgeting (ABB): (1) The costs determined using ABC are used as a basis for preparing budgets. (2) The aim of ABB is to control the number of units output rather than the coststhemselves. Which of the above statement(s) is/are true? A (1) onlyB (2) onlyC Neither (1) nor (2)D Both (1) and (2)考点 Chapter8Budgetarysystems解析 (2) is wrong activities drive costs and the aim is to control the causes (drivers) of costs,rather than the costs themselves. This, in turn, will ensure that the costs are bettermanaged, and better understood.23. 单选题 If a planning efficiency variance is valued at an original standard rate, the planning rate variance is valuedat the original efficiency level.A TrueB False考点 Chapter12Planningandoperationalvariances解析 False. It is valued at the revised efficiency level.24. 单选题 P & Co maintain a receivables ledger control account within the nominal ledger. At 30 November 20X0, the total of the list of individual balances extracted from the receivables ledger was $15,800, which did not agree with the balance on the receivables ledger control account. An examination of the books revealed the following information, which can be used to reconcile the receivables ledger and the receivables ledger control account. 1The credit balance of $420 in Ahmeds payables ledger account had been set off against his account in the receivables ledger, but no entries had been made in the receivables and payables ledger control accounts. 2The personal account of Mahmood was undercast by $90. 3Yasmins balance of (debit) $780 had been omitted from the list of balances. 4Thomas personal account balance of $240 had been removed from the receivablesledger asabad debt, but no entry had been made in the receivables ledger control account. 5The January total of $8,900 in the sales daybook had been posted as $9,800. 6A credit note to Charles for $1,000, plus sales tax of $300, had been posted tothereceivablesledger control account as $1,300 and to Charles personal account as $1,000. 7The total on the credit side of Edwards personal account had been overcast by $125. What is the revised total of the balances in the receivables ledger after the errors have been corrected? A $15,105B $16,195C $16,495D $16,915考点 Chapter14Controlaccounts解析 $15,80069516,49525. 材料题 State Earls rights in respect of his debentures考点 考点：Chapter21Insolvencyandadministration解析 Earls debentures are secured by a fixed charge on the land that the factory is built on and he is therefore asecured creditor of the company. Should the company fail to repay the loan or any interest due, thedebentureholders may appoint a receiver for the asset who will sell it to realise cash to repay them. As thecompany is being liquidated the asset will be sold anyway.26. 材料题 材料全屏 A domestic appliance retailer with multiple outlets sells a popular toaster known as the Autocrisp 2000, forwhich the following information is available: Average sales 75 per day Maximum sales 95 per day Minimum sales 50 per day Lead time 12.18 days Reorder quantity 1,750 56 【单项选择题】 Based on the data above, at what level of inventory would a replenishment order be issued? A 600 unitsB 1,125 unitsC 1,710 unitsD 1,750 units考点 考点：Chapter6Accountingformaterials解析 Reorder level =maximum usage x maximum lead time95 x 181,710 units27. 论述题 How can the constraint facing the Shaping Department be written as an inequality?考点 Chapter4Limitingfactoranalysis解析 The constraint facing the Shaping Department can be written as follows.0.04x + 0.12y 2,400The constraint has to be a less than or equal to inequality, because the amount of resource used (0.04x+ 0.12y) has to be less than or equal to the amount available of 2,400 hours.28. 单选题 A company manufactures a carbonated drink, which is sold in 1 litre bottles. During the bottling process there is a 20% loss of liquid input due to spillage and evaporation. What is the standard usage of liquid per bottle?A 0.80litresB 1.00litresC 1.20 litresD 1.25 litres考点 Chapter20Standardcosting解析 Required liquid input = 1 litre x 100 = 1.25 litres29. 材料题 State which of the floating charges will take priority if Milly Ltd is liquidated考点 考点：Chapter17Capitalmaintenanceanddividendlaw解析 Peppa Ltds charge, whilst created first, was not registered within 21 days. It is therefore not valid. OttoLtds charge was validly registered and therefore will take priority in the event of liquidation.30. 单选题 The following items have to be considered in finalising the financial statements of Q, a limited liability company: 1 The company gives warranties on its products. The companys statistics show that about 5% of sales give rise to a warranty claim. 2 The company has guaranteed the overdraft of another company. The likelihood of a liability arising under the guarantee is assessed as possible.According to IAS 37 Provisions, contingent HabHities an financial statements for these items? Create a provision Disclose by note only No action A 1 2B 12C 1,2D 2 1考点 Chapter11Provisionsandcontingencies解析 A provision is required for the warranties sold, it should be calculated using the expected valueapproach. 2 is a contingent liability because it is possible that the company will have to pay out, if it was probable, then aprovision would be required. If it was remote, no disclosure would be needed31. 填空题 Distributable profits may be defined as _ profits less _losses.考点 Chapter17Capitalmaintenanceanddividendlaw解析 Distributable profits may be defined as accumulated realised profits less accumulated realised losses.32. 单选题 Throughput accounting policy is to hold zero inventories throughout all operations.A TrueB False考点 Chapter2dThroughputaccounting解析 A buffer inventory should be held prior to the bottleneck process.33. 单选题 Which of the following is NOT a common law duty of an employer?A To pay reasonable remunerationB To provide health insuranceC To pay the employee if no work is available考点 Chapter8Contractofemployment解析 Providing health insurance is not a common law duty of an employer. The other options are commonlaw duties.34. 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