2022年ACCA英国注册会计师考前难点冲刺押题卷含答案49

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 Which of the following is likely to be the most objective approach to appraisal?A Self appraisalB Peer appraisalC Upward appraisalD 360-degree feedback考点 Chapter17Performanceappraisal解析 Rationale: 360-degree is, by definition, a rounded view of an individuals performance from theappraisee, colleagues,superiors, subordinates and relevant business contacts. Self appraisal is likely to be biased by self-perception; peer appraisal by team relationships; and upward appraisal by subordinates fear of reprisals. 2. 单选题 In which of the following circumstances is the use of a participative budgeting process appropriate?(i) In decentralised organisations(ii) When acceptance of the budget as fair and equitable is essential(iii) When an organisations different units act autonomouslyA All of (i), (ii) and (iii)B (ii) and (iii) onlyC (i) and (ii) onlyD (iii) only考点 Chapter17Makingbudgetswork解析 Participative budgeting should be used in all three circumstances.3. 单选题 The costs below relate to the month of June. Fixed budget Flexed budget Actual 2,200 units 2,000 units 2,000 units Total direct materials $165,000 $150,000 $140,000 What was the total direct material variance? A $10,000AdverseB $10,000FavourableC $25,000AdverseD $25,000Favourable考点 Chapter21Performancemeasurement解析 $10,000 Favourable.The total direct materials variance can be found by comparing the flexed budget figures with the actual figures. $Total materials cost shouldhave been 150,000But was 140,000Variance 10,000(F)4. 单选题 The following statements are often made about simple random sampling. (i) It ensures a representative sample. (ii) It eliminates selection bias.Which of the following is always true? A (i) onlyB (ii) onlyC Both (i) and (ii)D Neither (i) nor(ii)考点 Chapter2Sourcesofdata解析 Simple random sampling always eliminates selection bias but does not guarantee a representative sample.5. 单选题 Banjo Co purchased a building on 30 June 20X8 for $1,250,000. At acquisition, the useful life of the building was 50 years. Depreciation is calculated on the straight-line basis. 10 years later, on 30 June 20Y8 when the carrying amount of the building was $1,000,000, the building was revalued to $1,600,000. Banjo Co has a policy of transferring the excess depreciation on revaluation from the revaluation surplus to retained earnings.Assuming no further revaluations take place, what is the balance on the revaluation surplus at 30 June 20Y9? A $335,000B $310,000C $560,000D $585,000考点 Chapter8Tangiblenon-currentassets解析 $585,000The revaluation surplus at 30 June 20Y8 was $600,000 ($1,600k - $1,000k).The old deprecation charge was $25,000 ($1,250,000/50 years) per year. The new depreciation charge is $40,000 ($1,600,000/40 years), so the excess depreciation is $15,000 per year. The balance on the revaluation surplus is therefore $600,000 - $15,000 = $585,000 at 30 June 20Y9. 6. 材料题 State what Lancashire Hair Brushes would need to prove in order to establish that it is a victim ofpassing-off.考点 考点：Chapter14Constitutionofacompany解析 In order to be successful, Lancashire Hair Brushes plc will need to satisfy the court that confusion has arisen because of National Hair Brushes use of its registered name and it lays claim to something exclusive and distinctive and not something in general use.7. 材料题 Briefly outline THREE advantages that may be claimed for the use of activity based budgeting ratherthan a traditional incremental budgeting system.考点 考点：Chapter8Budgetarysystems解析 Up to 1 mark per well explained point 6 208. 单选题 Alana is not registered for sales tax purposes. She has recently received an invoice for goods for resale which cost $500 before sales tax, which is levied at 15%. The total value was therefore $575. What is the correct entry to be made in Alanas general ledger in respect of the invoice? A DrPurchases $500,DrSales tax$75, CrPayables$575B DrPurchases $575,CrSales tax$75, CrPayables$500C DrPurchases $500,CrPayables$500D DrPurchases $575,CrPayables$575考点 Chapter13Salestax解析 Dr Purchases $575 and Cr Payables $575.Alana is not registered for sales tax purposes and therefore cannot reclaim the input sales tax of $759. 论述题 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. While a drag and drop style question is impossible to fully replicate within a paper basedmedium, some questions of this style have been included for completeness. The following are potential causes of a material usage variance; drag the ones that couldproperly explain an adverse usage variance and at the same time indicate poorperformance of the production manager into the box below. The business has separate managers for production, material purchase and machinemaintenance. Selection of a new supplier offering similar quality for lower prices Inadequate training of newly recruited staff in the production department Movements in the exchange rates causing more expensive materials Machine breakdown due to delays in the annual maintenance schedule Reduced quality materials bought Change in the production process causing extra losses of materials 考点 Chapter11Varianceanalysis解析 The correct answers are Inadequate training of newly recruited staff in the productiondepartment and Change in the production process causing extra losses of materials.10. 材料题 Explain: (i) Whether Zri can claim his outstanding fees from Bi (ii) Whether Zri can claim his outstanding fees from Cas 考点 考点：Chapter4FormationofcontractII解析 (i) In general, where a party pays less than the amount due, the person who is owed the money is entitled to claim full payment at a later date. However, this rule does not apply where consideration is provided to support this promise.(II) Zri agreed to accept accountancy work from Bi as a payment in kind, and payment in another form is valid consideration for a promise to waive part of a debt. Zri therefore may not recover any further sum from Bi.Zri accepted part-payment from Cas, the part-payment came from a third party, and payment from a third party is valid consideration to waive a debt. Zri therefore cannot enforce the remainder of the debt.11. 单选题 In the context of partnership law, a partners actual authority to bind the partnership in a contract is determined by which of the following?A What is agreed between the partnersB The perception third parties have of the purpose of the partnershipC 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 partners agree.12. 单选题 A recent trend in organisation and management is the rise in virtual organisation and virtual teamworking. To which of the following environmental (PEST) factors is this most directly attributed? A EconomicB Socio-culturalC TechnologicalD Political考点 Chapter2Thebusinessenvironment解析 Rationale: Virtual organisation is the collaboration of geographically dispersed individuals and teams, specifically using thelatest information and communication technology (ICT) enablers: the Internet, web-conferencing and so on.13. 单选题 Which of the following statements regarding partnerships is correct?A A partnership must exist for more than a single business transactionB The business must be profitableC A partner can be an individual living person or a registered company考点 Chapter11Partnerships解析 A partner can be an individual person or a registered company. A partnership must just have theintention to be profitable and it can exist for a single business transaction.14. 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.15. 单选题 Culture is the collective programming of the mind which distinguishes the members of one from another. Which word or phrase most accurately completes the definition? A NationB Category of peopleC Social class考点 Chapter6Organisationalcultureandcommittees解析 Rationale： There are many spheres of culture： nation, ethnic group and social class are only three of them. Cultureapplies to categories of people including genders, social classes and organisations16. 材料题 Explain the liability of the partners for the petrol account考点 考点：Chapter11Partnerships解析 Purchasing petrol is a normal part of business for this partnership. Whoever made the contract would havehad authority to do so and bound the other partners to the contract. They are all liable for the petrol bill.17. 单选题 Extracts from a companys budget are as follows: August September Production units 12,600 5,500 Fixed production overhead cost incurred $9,440 $7,000 The standard variable production overhead cost per unit is $5. Variable production overhead is paid 70 per cent in the month incurred and 30 per cent in the following month. Fixed production overhead cost is paid in the month following that in which it is incurred and includes depreciation of $2,280 per month. What is the payment for total production overhead cost shown in the cash budget for September? A $32,220B $42,870C $45,310D $47,590考点 Chapter16Thebudgetaryprocess解析 Variable production overhead payment： $for August production (12,600 x $5 x 30%) 18,900for September production (5,500 x $5 x 70%)19,250Total variable production overhead payment 38,150Fixed overhead cash payment ($9,440 - $2,280) 7,160Total cash payment 45,31018. 论述题 A furniture manufacturer wants to calculate a target cost for a new table. The table will be priced at$600. The company requires a 7% profit margin on sales. What is the target cost of the table? 考点 Chapter2bTargetcosting解析 Profit required = 7% $600 = $42Target cost = $600 $42 = $55819. 单选题 On a vote on a show of hands, how many votes is each member granted?A OneB One per share heldC As many votes as their shareholding entitles them to考点 Chapter20Companymeetingsandresolutions解析 On a vote on a show of hands, each member receives one vote.20. 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. 21. 单选题 Are the following statements true or false? 1 Frictional unemployment will be short term 2 Governments can encourage labour mobility if they want to reduce unemployment A Both statements are true.B Statement 1 is true and statement 2 is false.C Statement 1 is false and statement 2 is true.D Both statements are false.考点 Chapter3Themacroeconomicenvironment解析 Rationale: Frictional unemployment occurs when there is difficulty in matching workers quickly with jobs. This means thatfrictional unemployment is temporary and short term and so statement 1 is true. A government can encourage labourmobility by offering individuals financial assistance with relocation expenses and by improving the flow of information onvacancies. This means that statement 2 is true.22. 单选题 How many days notice is required for a meeting where a resolution requires special notice?A 21B 28C 30D 35考点 Chapter20Companymeetingsandresolutions解析 Special notice is 28 days.23. 单选题 Leaf Limited has had a mixed year. Its market share has improved two percentage points to20% but the overall market had contracted by 5% in the same period. The budgeted saleswere 504,000 units and standard contribution was $12 per unit. The sales market size variance is: A $1,680,000 FavB $1,680,000 AdvC $302,400 AdvD $302,400 Fav考点 Chapter12Planningandoperationalvariances解析 24. 单选题 Which of the following statements in relation to the offence of bribery is correct?A Bribery is a tortB Bribery can only be committed in the UKC It is an offence for a corporation to fail to prevent bribery考点 Chapter22Fraudulentandcriminalbehaviour解析 Bribery is a criminal offence. It can occur inside or outside the UK and corporations can be liable ifthey fail to prevent bribery.25. 单选题 WX acquired 75% of the equity share capital of YZ several years ago. At 31 March 20X6 WX had goods in inventory valued at cost of $60,000, that had been purchased from YZ at a mark-up of 20%. What is the effect on the profit attributable to the non-controlling interest, and the profit attributable to the parent company for the year ended 31 March 20X6? Profit attributable to non-controlling interestProfit attributable to WX A no effectdecrease by $5,000B no effectdecrease by $12,000C decrease by $3,000decrease by $9,000D decrease by $2,500decrease by $7,500考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 $Sale price 120% 60,000 Cost price 100%(50,000) Gross profit 20%10,000 Unrealised profit attributable to NCI = $10,000 x 25% = $2,500 Unrealised profit attributable to WX = $10,000 x 75% = $7,500 26. 单选题 A team leader is having difficulties with conflict in the team, due to clashes or incompatibilities in the personalities of two of its members. The leader draws up a list of options for managing the problem. Which option, from the following list, would be the least practicable? A Educate the members about personality differencesB Encourage the members to modify their personalitiesC Remove one of the members from the team考点 Chapter14Individuals,groupsandteams解析 Rationale: Personality is a relatively stable and distinctive concept: it is very difficult (if notimpossible) to change personality, and the attempt has radical effects! The other options are constructive approaches to handling personality clashes in a team 27. 单选题 Which of the following statements about data security is not true?A Loss or corruption of data is almost always non-deliberateB New staff in particular pose a threatC It is impossible to prevent all threats cost-effectively.D Smoke detectors are a form of data protection.考点 Chapter8Theroleofaccounting解析 Rationale: Data can be lost or corrupted as the result of deliberate actions such as fraud, sabotage, commercial espionage or malicious damage - as well as human error. The other statements are true: new staff pose a security risk because of the risk of human error (if they are inexperienced or untrained)； it is impossible to prevent all threats (important to be realistic!)； and smoke detectors are an example of protection from physical risks (in this case, fire).Pitfalls: Dont forget physical security measures: you may have discounted Option D too quickly. Data security also involvesprotection against fire, flood, interruption of power source and so on.28. 单选题 A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firms accounts?A Selling expenseB Direct expenseC Production overheadD Administrative overhead考点 Chapter4Costclassification解析 The royalty cost can be traced in full to the product, ie it has been incurred as a direct consequence of making the product. It is therefore a direct expense. Options A, C and D are all overheads or indirect costs which cannot be traced directly and in full to the product.29. 单选题 Part of a companys draft statement of cash flows is shown below: $!000 Net profit before tax 8,640 Depreciation charges (2,160) Proceeds of sale of non-current assets 360 Increase in inventory (330) Increase in accounts payable 440 The following criticisms of the above extract have been made: 1Depreciation charges should have been added, not deducted. 2Increase in inventory should have been added, not deducted. 3Increase in accounts payable should have been deducted, not added. 4Proceeds of sale of non-current assets should not appear in this part of the statement of cash flows. Which of these criticisms are valid? A 2 and 3 onlyB 1 and 4 onlyC 1 and 3 onlyD 2 and 4 only考点 Chapter22Statementsofcashflows解析 Depreciation should be added back as it not a cash flow and proceeds of sale of non-current assets appears under investing cash flows.30. 单选题 Which TWO of the following are methods that a promoter can use to avoid liability on pre-incorporationcontracts? (1) Signing the pre-incorporation contract on behalf of the company (2) Executing the pre-incorporation contract as a deed (3) Buying an off-the-shelf company (4) Novating the contract A 1 and 2B 1 and 3C 2 and 3D 3 and 4考点 Chapter13Companyformation解析 Buying an off-the-shelf company and novating the contract are two ways that