2022年ACCA英国注册会计师考试密押卷带答案24

2022年ACCA英国注册会计师考试密押卷带答案1. 单选题 A government is trying to assess schools by using a range of financial and non-financialfactors. One of the chosen methods is the percentage of students passing five exams ormore. Which of the three Es in the value for money framework is being measured here? A EconomyB EfficiencyC EffectivenessD Expertise考点 Chapter18Furtheraspectsofperformancemanagement解析 Exam success will be a given objective of a school, so it is a measure of effectiveness.2. 单选题 Fitzgerald and Moons standards for performance measurement systems are ownership, achievability andcontrollabilityA TrueB false考点 Chapter16私营机构的表现评估解析 False. They are ownership, achievability and equity.3. 单选题 The Employment Rights Act (ERA) 1996 sets out remedies in relation to unfair dismissal. Which of the following is NOT a potential remedy for unfair dismissal under the ERA 1996? A ReinstatementB Re-engagementC Re-employment考点 Chapter10Agencylaw解析 Reinstatement, re-engagement and compensation are the remedies for unfair dismissal.4. 单选题 Which TWO of the following will end an administration period? (1) After 12 months have elapsed since the administration commenced (2) The success of the administration (3) A court order granted following a special resolution of the members (4) Agreement of the creditors A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter21Insolvencyandadministration解析 A period of administration ends twelve months after it commenced or following the success of theadministration. It may also end following a court order granted on application by the administrator ora creditor, or if an improper motive for applying for administration is discovered.5. 单选题 A company manufactures a single product, and relevant data for December is as follows. Budget/standard Actual Production units 1,800 1,900 Labour hours 9,000 9,400 Fixed production overhead $36,000 $39,480 What are the fixed production overhead capacity and efficiency variances for December? A Capacity Efficiency $1,600 (F) $400 (F) B Capacity Efficiency $1,600 (A) $400 (A) C Capacity Efficiency $1,600 (A) $400 (F) D Capacity Efficiency $1,600 (F) $400 (A) 考点 Chapter21Performancemeasurement解析 Capacity varianceBudgeted hours of work9,000 hoursActual hours of work 9,400 hoursCapacity variance in hours 400 hours(F)x standard fixed overhead absorption rate per hour * X$4Fixed production overhead capacity variance $1,600(F)* $36,000/9,000 = $4 per hourEfficiency variance1,900 units of product should take (x 9,000/1,800 hrs)9,500 hoursbut did take 9,400 hoursEfficiency variance in hours 100 hours (F)x standard fixed overhead absorption rate per hour * x $4Fixed production overhead efficiency variance in $400 (F)* $36,000/9,000 = $4 per hour6. 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. Bloom Limited was the subject of the following press story: “Bloom is proud to announce that it has managed to maintain its market share despite anoverall increase in the market size by 10%.” However, the sales director when challenged,by this journalist recently admitted having been forced to reduce prices by $1.50 per bunchon average on a budget volume of 12,000 bunches. All is not as rosy as it seems in Bloomsgarden! If the standard variable cost of a bloom bunch of flowers is $20 and the standardcontribution gained is $5 what is the adverse sales price variance? 考点 Chapter11Varianceanalysis解析 The sales price variance is $19,800 AdvAQ AP = 13,200 23.50 = 310,200AQ SP = 13,200 25.00 = 330,000Price variance = 19,800 Adv7. 单选题 Which of the following statements concerning the Consumer Rights Act 2015 is correct?A The Act only applies to business-to-consumer contractsB The Act only applies to terms that have been individually negotiatedC The Act requires particularly onerous terms to be equally visible as other termsD The Act only applies to contracts that have been verbally agreed考点 Chapter5Contentofcontracts解析 As its name suggests, the Consumer Rights Act 2015 only applies to business-to-consumercontracts (although in certain circumstances a business may be classed as a consumer). The Actapplies to all terms in a consumer contract and the contract does not have to be verbally agreed.Particularly onerous terms must be made more prominent than other terms.8. 单选题 The neighbour principle was established by the landmark caseA Caparo v Dickman 1990B Anns v Merton London Borough Council 1977C Donoghue v Stevenson 1932D The Wagon Mound 1961考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Donoghue v Stevenson 19329. 单选题 A company sold warehouse premises at a loss during a financial period. How would this transaction be included in a statement of cash flows for the period that complies with IAS 7 Statement of Cash F/ows and that uses the indirect method to present cash flows from operating activities? Loss on disposal Proceeds from sa/e in cash flows from A Deduct as an adjustment in the calculation of cash flows from operating activities Include in cash flows from investing activities B Deduct as an adjustment in the calculation of cash flows from operating activities Include in cash flows from operating activities C Add as an adjustment in the calculation of cash flows from operating activities Include in cash flows from investing activities D Add as an adjustment in the calculation of cash flows from operating activities Include in cash flows from operating activities 考点 Chapter22Statementsofcashflows解析 A loss on disposal of a non-current asset is added back as an adjustment in the calculation of cash flows from operatingactivities (using the indirect method), and the cash received from the disposal is included within cash flows from investingactivities10. 材料题 材料全屏 Bench Co has developed two new products, Product A and Product B. The first batch of 15 units ofProduct A will take 350 labour hours to produce. There will be an 80% learning curve that will continueuntil 390 units have been produced. Batches after this level will each take the same amount of time as the26th batch. The batch size will always be 15 units. For Product B, the company has estimated that a 75% learning curve will apply. The time to produce thefirst unit was 1,600 hours. Note. The learning index for an 80% learning curve is 0.3219. The learning index for a 75% learningcurve is 0.415 Ignore the time value of money. 23 【论述题】 Calculate the cumulative average time per batch for the first 26 batches of Product A (give youranswer to two d.p). 考点 考点：Chapter9Quantitativeanalysisinbudgeting解析 122.63 hoursCumulative average time per batch for the first 54 batches11. 材料题 Based on the data above, what is the maximum inventory level?A 1,750 unitsB 2,275 unitsC 2,860 unitsD 2,900 units考点 考点：Chapter6Accountingformaterials解析 Maximum level= reorder level + reorder quantity - (minimum usage x minimum lead time)=1,710 + 1,750 - (50 x 12) = 2,860 units12. 单选题 Which of the following is not a substitute for carpets?A Ceramic floor tilesB Wooden floorboardC Carpet underlay考点 Chapter4Microeconomicfactors解析 Rationale:Carpet underlay is a complement tocarpet13. 单选题 In the context of quality costs, what would customer compensation costs and test equipment running costs be classified as?A Customer compensation costs Test equipment running costs Internal failure costs Prevention costs B Customer compensation costs Test equipment running costs Internal failure costs Appraisal costs C Customer compensation costs Test equipment running costs External failure costs Appraisal costs D Customer compensation costs Test equipment running costs External failure costs Prevention costs 考点 Chapter13Alternativecostingprinciples解析 External failure costs are those incurred due to poor quality of goods delivered to customers； therefore this includes compensation costs.Appraisal costs are those incurred in the measuring of quality of output; therefore this includes test equipment running costs.14. 单选题 An organisation restores its petty cash balance to $250 at the end of each month. During October, the total expenditure column in the petty cash book was calculated as being $210, and the imprest was restored by this amount. The analysis columns posted to the nominal ledger totalled only $200.Which one of the following would this error cause? A The trial balance being $10 higher on the debit sideB The trial balance being $10 higher on the credit sideC No imbalance in the trial balanceD The petty cash balance being $10 lower than it should be考点 Chapter16Correctionoferrors解析 The cash book was credited with $210 reimbursement of petty cash. However, the nominal ledger was posted with only $200 of expenditure (debits). Therefore the credits are $10 higher than the debits.15. 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. Which of the following are said to be benefits of lifecycle costing? It provides the true financial cost of a product The length of the lifecycle can be shortened Expensive errors can be avoided in that potentially failing products can be avoided Lower costs can be achieved earlier by designing out costs Better selling prices can be set Decline stages of the lifecycle can be avoided Drag the items selected into the box below: 考点 Chapter2cLifecyclecosting解析 Benefits are: It provides a true financial cost of a product Expensive errors can be avoided in that potentially failing products can be avoided Lower costs can be achieved earlier by designing out costs Better selling prices can be set.Note: Shortening the length of a lifecycle is not desirable and decline (for mostproducts) inevitable.16. 单选题 Which of the following is a potential problem with individual performance-related pay (PRP) as a motivator?A Its effect on organisational communicationB Its relevance to business objectivesC The fact that it does not relate to individuals wage or salary gradesD Its effect on team motivation考点 Chapter15Motivatingindividualsandgroups解析 Rationale： Team members may work for individual rewards, rather than contributing to thegroup, especially since there is a problem offering rewards for less measurable criteria such as team-work. Option A is clearly a benefit. Option B is a benefit of PRP because it relates rewards directly to business objectives. You may have hesitated over option C but this is a benefit because PRP is a way of rewarding employees when there is no other way to do so (eg because they have reached the top ofthe salary/wage range their position is eligible for17. 单选题 A share premium account can be used for bonus issues of shares or issue costs for new share issues.A TrueB False考点 Chapter15Sharecapital解析 True. Both are acceptable uses for the share premium account.18. 材料题 What overhead should be added to job number CC20 for the period?A $65,157B $69,290C $72,761D $126,000考点 考点：Chapter10Job,batchandservicecosting解析 The most logical basis for absorbing the overhead job costs is to use a percentage of direct labour cost.Overhead = $24,600$/(14,500 + 3,500 + 24,600) X$126,000=$24,600/$42,600X$126.000=$72,76119. 单选题 development is a process whereby employees are offered a wide range ofdevelopmental opportunities, rather than focusing on skills required in the current job.Which word or phrase correctly completes this sentence? A ManagementB CareerC Personal考点 Chapter16Traininganddevelopment解析 Rationale: Option A relates specifically to management effectiveness and succession; option B to planning opportunities fornew challenges and learning through career moves (whether vertical or lateral).20. 单选题 Diane carries out routine processing of invoices in the purchasing department of L Co. Joanne is Dianes supervisor. Lesley is trying to decide how many staff will be needed if some proposed new technology is implemented. Tracey is considering the new work that L Co will be able to offer and the new markets it could enter, once the new technology is well established. Which member of L Co carries out tactical activities? A DianeB JoanneC LesleyD Tracey考点 Chapter6Organisationalcultureandcommittees解析 Rationale： Diane and Joanne work at operational level as they are concerned with routine activities. Lesley is at anintermediate level and is managing resources. She is therefore part of tactical management. Tracey is concerned withdirection setting for the business and is therefore part of strategic management.21. 单选题 Which of the following is not a characteristic of a learning organisation?A The generation and transfer of knowledgeB Support for learning and development by all membersC A scientific approach to problem-solving, in order to minimise risk and errorD Willingness to continuously transform itself in response to a changing environment考点 Chapter16Traininganddevelopment解析 Rationale: The scientific approach to problem-solving is a characteristic of learning organisation,but this involvesexperimentation and learning by testing ideas and making mistakes. Learning organisations have a high tolerance for risk, and regard errors as learning opportunities.Ways in:丨f you dont recognise the concept or model, dont give up and guess: think through the options and how they relate to each other. A question phrased which is not.?1 suggests that you are looking for the odd one out. If you look at the options, you should find three that are compatible with each other - leaving one that isnt 22. 单选题 Misty Cos budgetary control report for last month is as follows： Fixed budget Flexed budget Actual results $ $ $ Direct costs 61,100 64,155 67,130 Production overhead55,000 56,700 54,950 Other overhead10,00010,000 11,500 126,100130,855 133,580 What was the volume variance for last month? A $4,755 (A)B $2,725 (A)C $4,755 (F)D $2,725 (F)考点 Chapter15Budgeting解析 The volume variance for last month was $4,755 AdverseThe volume variance is the increase in cost resulting from a change in the volume of activity, ie the difference between the original budget and the flexed budget. Volume variance = $126,100 - $130,855=$4,755 (A)23. 单选题 In the tort of negligence, what is the legal effect of res ipsa loquitur?A The claimant must prove that the defendant was negligentB The defendant must prove that they were not negligentC The claimant must prove that they acted reasonably考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Where res ipsa loquitur applies, the burden of proof is reversed and the defendant must prove thatthey were not negligent.24. 材料题 材料全屏 Two years ago Fin inherited some money and decided to invest the money in company shares. At that time he heard that Heave Ltd was badly in need of additional capital and that the directors haddecided that the only way to raise the needed money was to offer fully paid up 1 shares to new members ata discount price of 50p per share. Fin thought the offer was too good to miss and he subscribed and paid for20,000 new shares on this basis. However, Heave Ltd has since gone into insolvent liquidation, owing aconsiderable sum of money to its unsecured creditors. With the remaining money of his investment Fin subscribed for 10,000 shares in Irk plc. Although they werenominally 1 shares, he was required to pay a premium of 1 for each share he subscribed for. The sharesare currently trading at 2 per share. 30 【论述题】 Explain the extent of Fins liability for Heave Ltds debts 考点 考点：Chapter17Capitalmaintenanceanddividendlaw解析 On allotment, it is possible for part of the payment for shares to be deferred to a future date. In such casesthe shares are referred to as partly paid. In the event of the shares being transferred, the unpaid capitalpasses with the shares as a debt payable by the holder at the time when payment becomes due. Fin istherefore liable to Heave Ltd for the unpaid element of 50p per share. He will therefore have to pay up to amaximum of 10,000 to Heave Ltd, depending on the actual liabilities of the company.25. 单选题 The plant and machinery at cost account of a business for the year ended 30 June 20X4 was as follows： PLANT AND MACHINERY - COST 20X3 $ 20X31 $ 1 Jul 20X4 Balance 240,00030 Sep Transfer disposal account 20X4 60,000 1 Jan Cash - purchase of plant160,000 340,00 400,000 30 Jun Balance