2022年ACCA英国注册会计师考前难点冲刺押题卷含答案61

2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 单选题 Wanda Co allows customers to return faulty goods within 14 days of purchase. At 30 November 20X5 a provision of $6,548 was made for sales returns. At 30 November 20X6, the provision was re-calculated and should now be $7,634 What should be reported in Wanda Cos statement of profit or loss for the year to 31 October 20X6 in respect of the provision? A A charge of $7,634B A credit of $7,634C A charge of $1,086D A credit of $1,086考点 Chapter11Provisionsandcontingencies解析 The provision should be increased by $1,086, the double entry is therefore Dr Expenses, CrProvision.2. 单选题 Trade receivables and payables in the financial statements of a sales tax registered trader will appear as described by which of the following? A Inclusive of sales tax in the statement of financial positionB Exclusive of sales tax in the statement of financial positionC The sales tax is deducted and added to the sales tax account in the statement of financial position D Sales tax does not appear in the statement of financial position because the business simply acts as a collector on behalf of the tax authorities考点 Chapter13Salestax解析 Receivables and payables include sales tax where applicable3. 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.4. 单选题 Which accounting concept states that omitting or misstating this information could influence users of the financial statements?A Theconsistency conceptB Theaccruals conceptC Themateriality conceptD Thegoing concern concept考点 Chapter3财务信息的定性特征解析 The materiality concep5. 单选题 The following, with one exception, are potential problems for time management. Which is the exception?A An open door policy of managementB A sociable work groupC An assertive style of communication考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: An assertive style of communication will help in time management, because it enablesyou to say no (appropriately) to interruptions and unscheduled demands. The other options are problems: options A and B are invitations to waste time in non-essential communication. 6. 材料题 What is the value of the closing work in progress on 30 November?A $2,440B $3,720C $4,104D $20,520考点 考点：Chapter11Processcosting解析 Using the data from answer 7 above, extend step 3 to calculate the value of the work in progress. Cost Number of Cost per element equivalent units equivalent unit Total7. 单选题 Which of the following is an interpersonal role of management, in Mintzbergs classification of ninemanagerial roles?A SpokespersonB FigureheadC NegotiatorD Resource allocator考点 Chapter11Leadingandmanagingpeople解析 Rationale: Interpersonal roles are based on the managers formal authority: they include the roles of figurehead, leader and liaison. Informational roles are based on the managers position in internal and external information networks: they include monitor, spokesperson and disseminator. Decisional roles relate to the work of the managers department: entrepreneur, disturbance handler, resource allocator and negotiator.8. 单选题 For unfair dismissal purposes, which of the following is a fair reason for dismissal?A PregnancyB Trade union membershipC Lack of capability or qualificationsD Taking steps to avert a danger to health and safety at work考点 Chapter9Dismissalandredundancy解析 Capability or qualifications is a fair reason for dismissal. The other options are unfair reasons fordismissal.9. 单选题 Which of the following is an example of market abuse?A An employee who sells shares in their company at a profitB A finance director who makes a deliberately deceptive profit forecastC An individual who buys a companys shares on the advice of a brokerD Timing the sale of a company office building so that the sale proceeds are included in the accounts ofthe current financial year考点 Chapter22Fraudulentandcriminalbehaviour解析 Market abuse involves the deliberate manipulation of the stock market or those trading in the stockmarket. The issue of a deliberately deceptive profit forecast misleads the market about the companysprospects and is considered market abuse.10. 单选题 Rescission is an equitable remedy, and where available, makes the contract voidable. There are a number ofconditions attached to the award of rescission. Which of the following is a condition that must be met for an award of rescission to be made? A The innocent party, only, must be able to be restored to their pre-contract positionB The right to rescind the contract must be exercised within 30 days of it being awardedC Rescission must take place after the contract is affirmedD Innocent third parties must not have acquired rights under the subject matter of the contract考点 Chapter6Breachofcontractandremedies解析 For an award of rescission to be made, innocent third parties must not have acquired rights under thesubject matter of the contract. Both parties must be able to be restored to their pre-contract position.The right to rescind must be exercised within a reasonable time of it being awarded. The right torescind expires if the contract is affirmed.11. 材料题 Explain the meaning of a shadow price and calculate the shadow price of qualified researcher time.考点 考点：Chapter4Limitingfactoranalysis解析 Shadow priceThe shadow price is the extra contribution or profit that maybe earned if one more unit of a binding resource or limitingfactor becomes available.It can be used to inform managers of the maximum pricethat should be paid for more of a scarce resource over andabove the basic rate. The shadow price of a constraint that isnot binding at the optimal solution is zero.Calculation of shadow pricesAt the optimal solution, A = 32.94 and B = 57.10Contribution = $54,507Qualified researchers(32.94 20) + (57.10 12) = 1,344 = availabilityThe constraint is binding. If one more hour of labour wasavailable, the new optimal product mix would be at theintersection of the lines: 20a + 12b = 1,345 (1) 8a + 15b = 1,120 (2)(2) 2.5 20a + 37.5b = 2,800 (3)(3) (1) 25.5b = 1,455 b = 57.06Substitute into (1) 20a + 684.72 = 1,345 a = 33.01Contribution = (580 33.01) + (620 57.06) = $54,523The shadow price of one hour of qualified researchers timeis the extra contribution generated which is $16.12. 论述题 Returning to the question above, now assume that the company operates a marginal costing system. Required Recalculate any variances necessary and produce an operating statement. 考点 Chapter11Varianceanalysis解析 (a) There is no fixed overhead volume variance.(b) The standard contribution per unit is $(20 6.60) = $13.40, therefore the sales volume variance of250 units (A) is valued at ( $13.40) = $3,350 (A).The other variances are unchanged, therefore an operating statement might appear as follows.Note. The profit here is the same as the profit calculated by standard absorption costing because therewere no changes in inventory levels. Absorption costing and marginal costing do not always produce anidentical profit figure.13. 单选题 In which of the following circumstances would an organisation be better off carrying out its ownrecruitment, rather than using recruitment consultants? A The organisation has a strong, traditional culture, but is now looking to introduce greater innovation and flexibility B The organisation does not have a specialist recruitment function, but is looking to recruit on a scale for the first time C The organisation uses outside consultants in many areas of its business, and is used to managing their services effectively D The organisation has complex cultural, business and technical selection criteria for its staff, but is considering using a consultancy for the first time, because it requires new people urgently in order to exploit an opportunity 考点 Chapter12Recruitmentandselection解析 Rationale: The key factors here are the urgency, and the fact that the consultants do not know the organisation: there is notenough time to give the consultants an adequate understanding of the complex recruitment needs. In option A, consultants would bring a fresh eye and avoid bringing the same old types of people into the organisation. In option B, consultants would provide expertise and resources to handle large-scale recruitment, which the organisation lacks in-house. In option C, the organisation can be confident that use of consultants would not be resented and resisted.Ways in: It helps if you have achecklist in your head of reasons to outsource recruitment: new blood, resources/expertise and internal support would certainly be on that list. Lead time to brief consultants on the needs of the organisation would be on the list of reasons not to use consultants 14. 单选题 Which TWO of the following resolutions may commence a creditors voluntary liquidation of a company? (1) A special resolution of the creditors (2) A written resolution of the members with a 75% majority (3) A resolution of the board of directors with a 75% majority (4) A special resolution of the members A 1 and 2B 1 and 4C 2 and 3D 2 and 4考点 Chapter21Insolvencyandadministration解析 Only the members can commence a creditors voluntary liquidation. They can do so with either aspecial resolution or written resolution with a 75% majority (private companies only).15. 单选题 According to Leavitt, which one of the following communication patterns is the fastest in terms of problem solving?A YB CircleC ChainD Wheel考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: The wheel was the fastest and the Y was the second fasted in Leavitts experiment.The chain was the slowest. The reason was the fact that messages came through and were distributed from a central source.16. 单选题 The following price and demand combinations have been given: P1 = 400, Q1 = 5,000 P2 = 380, Q2 = 5,500 The variable cost is a constant $80 per unit and fixed costs are $600,000 pa. What is the demand function? A P = 200 0.04QB P = 600 0.04QC P = 600 + 0.04QD P = 200 20Q考点 Chapter5Pricingdecisions解析 The demand formula is P = a + bQ, with b = change of price/change of demand quantity b = 20/500 = 0.04By substitution:400 = a 0.04 (5,000)400 = a 200a = 600Hence: P = 600 0.04Q17. 单选题 The holder of a floating charge may protect their priority by including in the terms of the charge a clause thatprevents the borrower from creating a fixed charge on the same asset. What is the name given to such a clause? A Injunction clauseB Positive pledge clauseC Negative pledge clauseD Equitable clause考点 Chapter16Loancapital解析 Negative pledge clauses are used by floating chargeholders to prevent subsequent fixed charges being secured on the same asset.18. 单选题 Cost-based approaches to pricing take more account of the external environment than target costing.A TrueB false考点 Chapter5Pricingdecisions解析 False19. 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 Which of the following is true regarding injunctions?A Injunctions are a common law remedyB A court has no discretion as to whether or not to award an injunctionC Injunctions require a defendant to observe a negative restriction of a contractD Injunctions may be awarded in conjunction with an award for damages考点 Chapter6Breachofcontractandremedies解析 Injunctions require a defendant to observe negative restrictions of a contract. They are an equitableremedy that is awarded when damages are inadequate compensation. The award of an injunction isentirely at the discretion of the court.21. 单选题 The following statements have been made about a balanced scorecard (BSC) performancereporting system. (1) There must be just one key performance indicator (KPI) for each of the four perspectives ofperformance. (2) A performance target to reduce the amount of wastage in production would relate to theinnovation and learning perspective of the BSC. Which of the above statements is/are true? A 1 onlyB 2 onlyC Neither 1 nor 2D Both 1 and 2考点 Chapter16私营机构的表现评估解析 There can be (and usually are) several key performance indicators for each of the fourperspectives of performance. A performance target to reduce the amount of wastage inproduction would relate to the internal perspective of the BSC.22. 单选题 Use of zero based budgeting implies flexing budgets on the basis of differences between budgeted andactual cost-driving activities.A TrueB False考点 Chapter8Budgetarysystems解析 False. This is a common feature of activity based budgeting.23. 单选题 A business statement of profit or loss and other comprehensive income for the year ended 31 December 20X4 showed a net profit of $83,600. It was later found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the companys policy to depreciate motor vans at 25 per cent per year, with a full years charge in the year of acquisition.What would the net profit be after adjusting for this error? A $106,100B $70,100C $97,100D $101,600考点 Chapter16Correctionoferrors解析 $Draft net profit83,600Add： purchase price18,000Less: additional depreciation (18,000 x 25%)(4,500)Adjusted profit97,10024. 单选题 A sole trader who does not keep full accounting records wishes to calculate her sales revenuefor the year.The information available is: 1Opening inventory$17,000 2Closing inventory$24,000 3Purchases$91,000 4Standard gross profit percentage on sales revenue40% Whichof the following is the sales figure for the year calculated from these figures? A $117,600B $108,000C $210,000D $140,000考点 Chapter17Incompleterecords解析 Cost of sales: $17,000 + $91,000 - $24,000 = $84,000Sales 100%Cost of sales 60%Gross 40% profit Sales: $840,000 _ =$140,000 60%25. 单选题 The cost of materials for product A are as follows. Material W： $2,250 Material X： $3,000 Material Y: $3,600 Material Z： $150 If the material proportions were displayed on a pie chart, how many degrees would material Y represent? A 90 degreesB 120 degreesC 144degreesD 204 degrees考点 Chapter3Presentinginformation解析 Material Cost $ Percentage % DegreesW2,25025 90X3,000 33.3 120Y 3,600 40144Z 150 1.7 6 9,000 100 3603,600/9,000 x 360o= 144o26. 论述题 Identify four reasons why environmental costs are important to management accountants.考点 Chapter2eEnvironmentalaccounting解析 (a) Environmental costing can help to produce more accurate product or service pricing, leading toincreased profitability.(b) Poor environmental behaviour can result in fines and damage to reputation.(c) Recording environmental costs is important, as some may require regulatory compliance.(d) Saving energy generally leads to cost savings.27. 单选题 Which of the following is NOT a functional budget?A Production budgetB Distribution cost budgetC Selling cost budgetD Cash budget考点 Chapter16Thebudgetaryprocess解析 A functional budget is a budget prepared for a particular function or department. A cash budget is the cash result of the planning decisions included in all the functional budgets. It is not a functional budget itself. Therefore the correct answer is D.28. 单选题 The following information relates to a bank reconciliation. (i) The bank balance in the cashbook before taking the items below into account was $8,970 overdrawn. (ii) Bank charges of $550 on the bank statement have not been entered in the cashbook. (iii) The bank has credited the account in error with $425 which belongs to another customer. (iv) Cheque payments totalling $3,275 have been entered in the cashbook but have not been presented for payment. (v) Cheques totalling $5,380 have been correctly entered on the debit side of the cashbook but have not been paid in at the bank. What was the balance as shown by the bank statement before taking the items above into account? A $8,970 overdrawnB $11,200 overdrawnC $12,050 overdrawnD $17,750 overdrawn考点 Chapter15Bankreconciliations解析 Cash book (8,970)Balance (550)Bank charges (9,520)ank statement $Balance (11,200)Credit in error （425)Unpresented cheques (3,275)Outstanding lodgements 5,380 (9,520)29. 论述题 Sutton produces four products. Relevant data is shown below for period 2. Product M Product A Product R Product P C/S ratio