2022年ACCA英国注册会计师考前难点冲刺押题卷含答案227

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 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)103,273 495,000 284,0002. 单选题 Which of the following BEST describes the purpose of a flexible budget?A To ensure managers are motivatedB To facilitate control by establishing a budget relevant to actual activity levelsC To facilitate control by preventing discretionary expenditureD Toenable accuratereforecasting when actual costs are known考点 Chapter16Thebudgetaryprocess解析 A flexible budget facilitates control by establishing a budget relevant to actual activity levels.3. 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 $15,80069516,4954. 单选题 When considering whether a defendant has breached their duty of care, a number of factors are considered. Which of the following statements concerning breach of duty of care is correct? A Where there is a high probability of injury, the claimant should have taken extra careB A social benefit to a defendants actions is no excuse for breaching the level of care expectedC Defendants are not expected to ensure that all possible precautions against risk are taken if the costof the precautions outweigh the riskD A professional is expected to demonstrate the same level of care and skill as a reasonable personperforming the same task考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Defendants are not expected to take precautions if the cost or disruption caused outweighs the risk.Where there is a high probability of injury the defendant should take extra care. Social benefit of adefendants actions may protect them from liability. A professional is expected to show the samelevel of skill as a reasonable person possessing the same skill.5. 材料题 Production and sales for Period 3 was as follows: Period 3 Units Sales 550 Production 450 The opening inventory in Period 3 was 100 units. Calculate the profit for Period 3 based onabsorption costing principles. 考点 考点：Chapter1Costing解析 Opening inventory is period 3 = 100 units. Closing inventory units = opening inventory units +production units sales units. Closing inventory = 100 + 450 550 = 0. So inventory hasdecreased during the period and therefore marginal costing will report a higher profit thanabsorption costing. Absorption costing profit = $7,750 (100 $12) = $6,550.Absorption costing operating statement6. 单选题 What is the total of the purchases day book?A $880B $823C $1,033D $958考点 Chapter5Ledgeraccountsanddoubleentry解析 $823PURCHASES BOOK 20X92 MayA Clarke (W1)4 MayD Daley6 MayG Perkins 7. 论述题 TIM produces and sells two products, the MK and the KL. The organisation expects to sell 1 MK for every2 KLs and have monthly sales revenue of $150,000. The MK has a C/S ratio of 20% whereas the KL has aC/S ratio of 40%. Budgeted monthly fixed costs are $30,000. Required What is the budgeted breakeven sales revenue? 考点 Chapter3Costvolumeprofit(CVP)analysis解析 8. 单选题 A new company has set up a marginal costing system and has a budgeted contribution for the period of $26,000 based on sales of 13,000 units and production of 15,000 units. This level of production represents the firms expected long-term level of production. The companys budgeted fixed production costs are $3,000 for the period. What would the budgeted profit be if the company were to change to an absorption costing system? A $22,600B $23,400C $25,600D $26,400考点 Chapter9AbsorptionandmarginalCosting解析 In an absorption costing system, the fixed cost per unit would be $3,000/15,000 units = $0.20 per unit.Budgeted profit with marginal costing = Contribution - Fixed costs =$26,000 - $3,000 = $23;000.By switching to absorption costing, in a period when inventory levels increase by 2,000 units, absorption costing profit would be higher by 2,000 units x fixed cost per unit, i.e. by 2;000 x $0.20 = $400.Absorption costing profit = $23,000 + $400 = $23,400.9. 论述题 KP makes 2 products, the K and the P. K P $ $ Selling price 160 98 Mat C 20 0 Mat D 20 20 Labour 60 40 Fixed costs per unit 15 10 Labour is in short supply and KP have only 21,000 hours available per month. Labour is paid $20per hour. What is the maximum contribution they can earn in the month? 考点 Chapter4Limitingfactoranalysis解析 The correct answer is: $420,000 K P $ $Selling price 160 98Mat C 20 0Mat D 20 20Labour 60 40Contribution 60 38Labour hours 3 2Contribution per hour 20 19Rank 1 2Optimal production plan:We are not told that there is a maximum demand for either product, therefore assume the 21,000hours are used to manufacture Ks $20 per hour = $420,00010. 单选题 Which of the following statements is true?A Strong values improve corporate performanceB Strong values can replace rules and controls in an organisationC Strong values minimise conflict within an organisationD Strong values are dangerous if they filter out uncomfortable environmental information考点 Chapter6Organisationalcultureandcommittees解析 Rationale： This is a problem with strong cultures (and ultra-cohesive groups).Pitfalls： The other statements are plausible： you need to come up with counter-arguments to show that they are not always true. B is most plausible because it makes a limited claim that values can replace rules： think of health and safety or financial controls, however, to disprove the claim. Ways in： You could rule out two of the statements because they are dogmatic (so that just one counter-example wouldmake them untrue).11. 单选题 Which TWO of the following are offences related to money laundering? (1) Failure to report (2) Placement (3) Integration (4) Tipping off A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter22Fraudulentandcriminalbehaviour解析 The three offences related to money laundering are laundering, failure to report and tipping off.12. 填空题 Under model articles directors are authorised to m_ the b_ of the company,and e_the p_ of the company.考点 Chapter18Companydirectors解析 Under model articles directors are authorised to manage the business of the company, and exercise allthe powers of the company.13. 单选题 Co X makes two products Y and Z, which it sells in the ratio 4:2. (This ratio is based on the salesrevenue.) The sales prices and variables costs of Y and Z are as follows: Sales price Variable costs Y $61 $42 Z $95 $63 Fixed costs for the business are $200,000. What is the breakeven revenue for the business (to the nearest whole number)? A $322,000B $612,000C $620,000D $857,000考点 Chapter3Costvolumeprofit(CVP)analysis解析 Breakeven sales revenue = fixed costs/weighted average c/s ratioContribution Y: 6142 = 19Contribution Z: 9563 = 32Total contribution for mix = (19 4) + (32 2) = 140Total sales = (61 4) + (95 2) = 434C/S ratio = 140/434 = 0.3226Breakeven revenue = $200,000/0.3226 = $619,963 or $620,000 rounded up14. 单选题 Which of the following are acceptable bases for absorbing production overheads? (i) Direct labour hours(ii) Machine hours(iii) As a percentage of the prime cost(iv) Per unitA Methods (i) and (ii) onlyB Methods (iii) and (iv) onlyC Methods (i), (ii), (iii) and (iv)D Methods (i), (ii) or (iii) only考点 Chapter9AbsorptionandmarginalCosting解析 All of the methods are acceptable bases for absorbing production overheads. However, the percentage of prime cost has serious limitations and the rate per unit can only be used if all cost units are identical.15. 单选题 Y purchased some plant on 1 January 20X0 for $38,000. The payment for the plant was correctly entered in the cash book but was entered on the debit side of the plant repairs account.Y charges depreciation on the straight line basis at 20% per year, with a proportionate charge in the years of acquisition and disposal, and assuming no scrap value at the end of the life of the asset. How will Ys profit for the year ended 31 March 20X0 be affected by the error? A Understated by $30,400B Understated by $36,100C Understated by $38,000D Overstated by $1,900考点 Chapter8Tangiblenon-currentassets解析 DEBITProperty, plantand equipment $38,000CREDITPlant repairs $38,000DEBITDepn expense $1,900CREDITAccumulated depn $1,900Profit is understated by $38,000 - $1,900 = $36,10016. 单选题 A company makes a single product with the following data: $ $ Selling price 25 Material 5 Labour 7 Variable overhead 3 Fixed overhead 4 (19) Profit per unit 6 Budgeted output is 30,000 units. In relation to this data, which of the following statements is correct? A The margin of safety is 40%B The contribution to sales ratio is 24%C The volume of sales needed to make a profit of $270,000 is 45,000 unitsD If budgeted sales increase to 40,000 units, budgeted profit will increase by $100,000考点 Chapter3Costvolumeprofit(CVP)analysis解析 If budgeted sales increase to 40,000 units, then budgeted profit will increase by $100,000.This is because 10,000 more units will be sold at a contribution per unit of $10. The fixedcosts would not be expected to change.17. 单选题 Over an 18-month period, sales have been found to have an underlying linear trend of y = 7.112 +3.949x, where y is the number of items sold and x represents the month. Monthly deviations from trend have been calculated and month 19 is expected to be 1.12 times the trend value.What is the forecast number of items to be sold in month 19?A 91B 92C 93D 94考点 Chapter14Forecasting解析 y=7.112 + 3.949xIf x =19, trend in sales for month 19 = 7.112 + (3.949 x 19) =82.143 Seasonally-adjusted trend value =82.143 x 1.12 =92If you failed to select the correct option, rework the calculation carefully. You shouldnt have too much trouble with this question since it is just a matter of plugging in a value for x into the equation given in the question.18. 单选题 If a company wishes to restrict its objects, what kind of resolution is required?A Special resolutionB Special resolution with special noticeC Ordinary resolution with special noticeD Ordinary resolution考点 Chapter14Constitutionofacompany解析 A special resolution is required to restrict the objects as with any alteration to the articles in general.19. 单选题 Your organisation sold goods to PQ Co for $800 less trade discount of 20% and cash discount of 5% forpayment within 14 days. The invoice was settled by cheque five days later Which one of the followinggives the entries requiredto record BOTH of these transactions? DEBIT CREDIT $ $ A PQ Co 640 Sales 640 Bank 608 Discount allowed32 PQ Co 640 B PQ Co 640 Sales 640 Bank 600 Discount allowed40 PQ Co 640 C PQ Co640 Sales 640 Bank 608 Discount received 32 PQ Co 640 D PQ Co 800 Sales 800 Bank 608 Discount allowed 182 PQ Co 800 考点 Chapter14Controlaccounts解析 Debit Credit $Sales price 800Less： 20%trade discount 120Sale PQ Co Sales 640Cash discount 5% Discount allowed32Cash payment Bank608 PQ Co64020. 单选题 Which of the following items might be a suitable cost unit within the credit control department of a company?(i) Stationery cost(ii) Customer account (iii) Cheque received and processed A Item (i) onlyB Item (ii) onlyC Item (iii) onlyD Items (ii) and (iii) only考点 Chapter4Costclassification解析 It would be appropriate to use the cost per customer account and the cost per cheque received and processed for control purposes. Therefore items (ii) and (iii) are suitable cost units. Stationery costs, item (i), is an expense of the department, therefore it is not a