2022年ACCA英国注册会计师考试密押卷带答案183

2022年ACCA英国注册会计师考试密押卷带答案1. 单选题 Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal use? A The fair presentation conceptB The accruals conceptC The going concern conceptD The business entity concept考点 Chapter3财务信息的定性特征解析 The business entity concept2. 单选题 Which of the following terms is used to describe the right to perform an action in an organisation?A ResponsibilityB AuthorityC InfluenceD Power考点 Chapter11Leadingandmanagingpeople解析 Rationale: Responsibility is the duty to perform an action. Power is the ability to perform an action (and in particular, toinfluence others). Influence is a process by which a person can direct or modify the behaviour of another person. Pitfalls:These are fine distinctions in meaning - but they underpin the idea of management and leadership and are an excellent source of potential exam questions.3. 材料题 材料全屏 Each unit of product Zeta requires 3 kg of raw material and 4 direct labour hours. Material costs $2 per kg and the direct labour rate is $7 per hour. The production budget for Zeta for April to June is as follows. April May June Production units 7,800 8,400 8,200 83 【单项选择题】 Raw material opening inventories are budgeted as follows. April May June 3,800 kg 4,200kg4,100 kg The closing inventory budgeted for June is 3,900 kg. Material purchases are paid for in the month following purchase. What is the figure to be included in the cash budget for June in respect of payments for purchases? A $25,100B $48,800C $50,200D $50,600考点 考点：Chapter16Thebudgetaryprocess解析 Payments in June will be in respect of May purchases. MayProduction requirements (8,400 units x 3 kg) 25,200 kgClosing inventory 4,100 kg 29,300 kgLess opening inventory 4,200 kgPurchase budget 25,100 kgx $2 per kg = payment for purchases in June $50,200Option A is the figure for the quantity of material to be paid for, not its value. Option B is the value of June purchases, which will be paid for in July. If you selected option D your adjustments for opening and closing material inventories were the wrong way round.4. 单选题 An innominate term is one that could either be classified as a condition or a warranty. How is the classification of an innominate term as a condition or a warranty determined? A By the operation of statute lawB By the offerorC By the courtsD By the offeree考点 Chapter5Contentofcontracts解析 The classification of an innominate term is determined by the courts.5. 论述题 Refer back to the information in the paragraph following Question: C/S ratio for multiple products. Suppose the organisation in question has fixed costs of $100,000, and wishes to earn total contribution of$200,000. Required What level of revenue must be achieved? 考点 Chapter3Costvolumeprofit(CVP)analysis解析 6. 单选题 In the context of work planning and personal development planning, a SMART framework is often used as a checklist of the characteristics of effective goals. What does the M in SMART stand for? A ManageableB MeasurableC Motivational考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: SMART is Specific, Measurable, Attainable, Relevant and Time-bounded, although versions differ. Options A and C are both very plausible - and also qualities of effective goals -but you wouldnt want to replace measurable, which isessential (otherwise, how will you know when youve reached your goal?).7. 单选题 Within how many months following the commencement of employment must the employer provide anemployee with a written statement of prescribed particulars?A 1 monthB 2 monthsC 3 monthsD 6 months考点 Chapter8Contractofemployment解析 The written statement of prescribed particulars must be provided within two months following thecommencement of employment.8. 单选题 IAS 2 Inventories defines the items that may be included in computing the value of an inventory of finished goods manu factured by a business.Which one of the following lists consists only of items which may be included in the statement of financial position value of such inventories, according to IAS 2? A Supervisors wages, carriage inwards, carriage outwards, raw materialsB Raw materials, carriage inwards, costs of storage of finished goods, plant depreciationC Plant depreciation, carriage inwards, raw materials, Supervisors wagesD Carriage outwards, raw materials, Supervisors wages, plant depreciation考点 Chapter7Inventory解析 Plant depreciation, carriage inwards, raw materials, Supervisors wages9. 单选题 The following statements relate to financial accounting or to cost and management accounting: (i) Financial accounts are historical records. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making.Which of the statements are correct? A (i) and (ii) onlyB (i) and (iii) onlyC (ii) and (iii) onlyD (i) (ii) and (iii)考点 Chapter1Accountingformanagement解析 Cost accounting is not part of financial accounting.10. 论述题 ABC carries out routine office work in a sales order processing department, and all tasks in the departmenthave been given standard times. There are 40 clerks in the department who work on average 140 hoursper month each. The efficiency ratio of the department is 110%. Required Calculate the budgeted output in the department. 考点 Chapter10Budgetingandstandardcosting解析 Capacity = 40 140 = 5,600 hours per monthEfficiency = 110%Budgeted output = 5,600 110% = 6,160 standard hours of work per month11. 不定项选择题 When gathering information on a potential client you can use both internal sources of information and external sources of information.Which TWO of the following would be classified as internally generated information?A Supplier referencesB Credit reference agency reportsC Sales informationD Ratio calculations考点 Chapter2Sourcesofdata解析 Sales information Ratio calculations12. 材料题 State which of the parties is a de facto director考点 考点：Chapter18Companydirectors解析 Beni was not officially appointed as a director but is held out to be the companys managing director on its paperwork. He runs the business on Boos instructions and is therefore a de facto director.13. 单选题 Before a private company can hold a general meeting on short notice, members holding a certainpercentage of the companys shares must agree. Which one of the following percentages is correct?A 51%B 90%C 75%D 95%考点 Chapter20Companymeetingsandresolutions解析 90%14. 单选题 When gathering information you would use both internal sources of information and external sources of information.Which of the following are examples of external information? (i) Trade references. (ii) Sales representatives knowledge. (iii) A credit agency report (iv) Bank references. A (ii) onlyB (ii), (iii) and (iv) onlyC All of the aboveD (i), (iii) and (iv) only考点 Chapter2Sourcesofdata解析 (i), (iii) and (iv) only15. 单选题 Are the following statements true or false? 1 Adairs leadership model focuses on what leaders do and not what they are 2 The Ashridge leadership model proposes a democratic approach to leadership A Both statements are trueB Statement 1 is true; statement 2 is falseC Statement 1 is false; statement 2 is trueD Both statements are false考点 Chapter11Leadingandmanagingpeople解析 Examiners comments. This question was not handled quite as well as some others. Students must ensure that theyunderstand the main principles associated with the management theories in the study guide.16. 材料题 State whether Gloria has any liability for money laundering.考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Gloria has assisted in Vlads money laundering, so may be convicted of money laundering under the Proceeds of Crime Act. She may also be found guilty of failure to report under the Proceeds of Crime Act.17. 论述题 CD plc produces a single product, the BC, which passes through three different processes, Alpha,Beta and Gamma. The throughput per hour of the three processes is 25, 30 and 32 units of BCrespectively. The organisation operates for ten hours a day, 5 days a week for 50 weeks of the year.The BC can be sold for $420 per unit and it has a material cost of $170 per unit. It is anticipatedthat annual conversion costs will be $1,800,000. What is the throughput accounting ratio per day? (to 2 decimal places) 考点 Chapter2dThroughputaccounting解析 Process Alpha is the bottleneck as it can only process 25 units of BC per hour. There are 10working hours per day 250 units per day.Throughput return per day is $(420 170) 250 = $62,500.18. 单选题 An organisation manufactures a single product. The total cost of making 4,000 units is $20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged. What is the variable cost per unit of the product?A $0.80B $1.20C $1.25D $2.00考点 Chapter5Costbehaviour解析 Using the high-low method:Units Cost $20,00040,0004,000 20,00016,00020,000Variable cost per unit=$20,000 /16,000 units = $1.2519. 单选题 In the context of best practice employment protection law, in which of the following circumstances is dismissal of an employee automatically considered unfair?A Selection for redundancy on the basis of ageB MisconductC Marriage to an employee of a key competitorD Incompetence考点 Chapter2Thebusinessenvironment解析 Rationale: This constitutes unfair selection for redundancy (on the basis of recent age discrimination legislation): redundancy is potentially fair grounds for dismissal as long as the basis of selection is fair. Options B and D are potentially fair grounds:there should be a reasonable attempt at performance or disciplinary management (warnings, training etc). You may havehesitated over C, but this is an example of substantial reasons that would be considered by a tribunal.Ways in: You couldnarrow the options by considering that there must be some way for companies to dismiss incompetent or deliberatelyobstructive employees.20. 不定项选择题 Which TWO of the following are included in the cost of holding inventory?A The cost of insuranceB The delivery costsC Rental payments on storage spaceD The cost of placing an order考点 Chapter6Accountingformaterials解析 The EOQ model distinguishes between holding costs (A and C) and ordering costs B and D)21. 单选题 Which of the following statements about disability discrimination law is not true?A The requirements only effect employers of more than 20 employeesB Employers must adjust working arrangements or the physical features of premises to remove any disadvantage to disabled peopleC For an individual to be defined as a disabled person, the physical or mental impairment must have an adverse effect of more than 12 months duration D Public bodies have additional duties to protect and promote equality for disabled people考点 Chapter13Diversityandequalopportunities解析 Rationale： The duty is to make reasonable adjustments. The other statements are true.22. 单选题 A product has a prime cost of $12, variable overheads of $3 per unit and fixed overheads of$6 per unit. Which pricing policy gives the highest price? A Prime cost + 80%B Marginal cost + 60%C TAC + 20%D Net margin of 14% on selling price考点 Chapter5Pricingdecisions解析 Prime cost + 80% = 12 (1.8) = $21.6MC + 60% = 15 (1.6) = $24.00TAC + 20% = 21 (1.2) = $25.20Net margin would mean 21 100/86 = $24.4023. 单选题 Which of the following must be proved to win a case of fraudulent trading under the Insolvency Act 1986?A The fraud was due to negligenceB The fraud was intendedC The fraud was profitableD The fraud was preventable考点 Chapter22Fraudulentandcriminalbehaviour解析 Intent must be proved in order to win a case of fraudulent trading.24. 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. Bloom Limited was the subject of the following press story: Yellow sells two types of squash ball, the type A and the type B. The standard contributionfrom these balls is $4 and $5 respectively and the standard profit per ball is $1.50 and $2.40respectively. The budget was to sell 5 type A balls for every 3 type B balls. Actual sales were up 20,000 at 240,000 balls with type A balls being 200,000 of that total.Yellow values its stock of balls at standard marginal cost. What is the value of the favourable sales quantity variance? 考点 Chapter11Varianceanalysis解析 Total actual sales 240,000Total budget sales 220,000Difference 20,000Average standard contribution $4.375(5 4) + (3 5)/8 = 4.375Favourable variance is $87,50025. 单选题 Service quality is measured principally by quantitative measures.A TrueB False考点 Chapter16私营机构的表现评估解析 False. Service quality is measured principally by qualitative measures.26. 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.27. 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. A brand new game is about to be launched. The game is unique and can only be played onthe Star2000 gaming console, another one of the businesses products. Which of the following pricing strategies could be used to price the game? Students areentitled to a small discount. Drag the correct options into the box below: Penetration pricing Price skimming Complimentary product pricing Product line pricing Price discrimination Variable production cost + % 考点 Chapter5Pricingdecisions解析 The correct options are price skimming, complimentary product pricing and pricediscrimination. Without brand loyalty or a long shelf life then a strategy of penetration isunlikely to work. Additionally the uniqueness of the product prevents low prices.28. 单选题 A unit of product L requires 9 active labour hours for completion. The performance standard for product L allows for ten per cent of total labour time to be idle, due to machine downtime. The standard wage rate is $9 per hour. What is the standard labour cost per unit of product L?A $72.90B $81.00C $89.10D $90.00考点 Chapter20Standardcosting解析 Standard labour cost per unit = 9 hours x100/90x$9 = $9029. 单选题 Holding out is a key element of which form of agency?A Agency by estoppelB Agency by necessityC Agency by implied agreement考点 Chapter10Agencylaw解析 Agency by estoppel occurs where one party holds out to another that a person is acting as their agent.30. 单选题 Which of the following indicates that a business is being run as a sole trader?A Which of the following indicates that a business is being run as a sole trader?B It does not file accounts with the Registrar of CompaniesC The business is run by one person who is not legally distinct from the businessD Share capital of the business is not sold on a recognised stock exchange考点 Chapter12Corporationsandlegalpersonality解析 A sole trader business is run by a single person who is not legally distinct from the business. Theother options may be true for a sole trader, but they may also be true for various types of companyand partnership as well.31. 单选题 What would be the double entry for an issue of indirect production materials?A Dr Materials control account Cr Finished goods control accountB Dr Production overhead control a/c Cr Materials control accountC Dr Work-in-progress control accountCr Production overhead control a/cD Dr Work-in-progress control account Cr Materials control account考点 Chapter6Accountingformaterials解析 Indirect materials are overhead costs so debit production overhead. An issue of materials is a credit from the material control account32. 材料题 材料全屏 AB produces a consumable compound X, used in the preliminary stage of a technical process that itinstalls in customers factories worldwide. An overseas competitor, CD, offering an alternative processwhich uses the same preliminary stage, has