1、2022-2023年ACCA英国注册会计师试题库带答案1. 材料题 What is the discounted payback period of Project Alpha?A Between 1 and 2 yearsB Between 3 and 4 yearsC Between 4 and 5 yearsD Between 5 and 6 years考点 考点：Chapter19Methodsofprojectappraisal解析 The discounted payback period of Project Alpha is between 3 and 4 years. Wor
2、kingsProject Alpha Year Cash flow Discount factor PV Cum. PV $ 10% $ $ 0 (800,000) 1.000 (800,000) (800,000) 1 250,000 0.909 227,250 (572,750)2 250,000 0.826 206,500 (366,250)3 400,000 0.751 300,400(65,850) 4 300,000 0.683 204,900 139,050 5200,000 0.621 124,200 263,250 6 50,000 0.564 28,200 291,450T
3、he discounted payback period is therefore between three and four years.2. 单选题 Which of the following is a potential business benefit of a corporate diversity policy?A Compliance with equal opportunities legislationB Respect for individualsC Better understanding of target market segmentsD Efficiency
4、in managing human resources考点 Chapter13Diversityandequalopportunities解析 Rationale： A business can better understand (and meet) the needs of market segments if itemploys representatives of those segments： this is a business benefit, because it enhances customer loyalty, sales revenue, profitability e
5、tc. Option A is a legal/moral benefit (and addresses equal opportunities rather than diversity). Option B is a benefit to employees in a diverse organisation. Option D is not true of diversity, which requires significant management investment and less standardised HR solutions.3. 单选题 The following s
6、tatements have been made about Activity-Based Budgeting (ABB): (1) The costs determined using ABC are used as a basis for preparing budgets. (2) The aim of ABB is to control the number of units output rather than the coststhemselves. Which of the above statement(s) is/are true? A (1) onlyB (2) onlyC
7、 Neither (1) nor (2)D Both (1) and (2)考点 Chapter8Budgetarysystems解析 (2) is wrong activities drive costs and the aim is to control the causes (drivers) of costs,rather than the costs themselves. This, in turn, will ensure that the costs are bettermanaged, and better understood.4. 单选题 The sales manage
8、r has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning?A Strategic planningB Tactical planningC Operational planningD Corporate planning考点 Chapter1Accountingformanagement解析 Tactical planning is used by middle mana
9、gement to decide how the resources of the business should be employed to achieve specific objectives in the most efficient and effective way.5. 单选题 Which of the following statements are false? (i) If a sample is selected using random sampling, it will be free from bias. (ii) A sampling frame is a nu
10、mbered list of all items in a sample. (iii) In cluster sampling there is very little potential for bias. (iv) In quota sampling, investigators are told to interview all the people they meet up to a certain quota. A (i), (ii), (iii) and (iv)B (i), (ii) and (iii)C (ii) and (iii)D (ii) only考点 Chapter2S
11、ourcesofdata解析 A sampling frame is a numbered list of all items in a population (not a sample). Cluster sampling involves selecting one definable subsection of the population which therefore makes the potential for bias considerable.6. 简答题 Distinguish between executed and executory consideration.考点
12、Chapter4FormationofcontractII解析 Executed consideration is an act in return for a promise such as paying for goods when the shopkeeperhands them over. Executory consideration is a promise given for a promise, such as promising to pay forgoods that the shopkeeper puts on order for you.7. 单选题 Use of ze
13、ro 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.8. 单选题 Which of the following is not an attribute of communication through
14、an informal organisational network or grapevine?A FastB SelectiveC AccurateD Up-to-date考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: The grapevine is a rumour mill: information is often inaccurate and exaggerated.Communication is, however, fast, selective (in that information is not
15、 randomly passed on to everyone) and up-to-date(information is often more current than in the formal system)9. 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
16、 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 collecto
17、r on behalf of the tax authorities考点 Chapter13Salestax解析 Receivables and payables include sales tax where applicable10. 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 v
18、ersionof the exam they are taking. The times taken to produce each of the first four batches of a new product were as follows: Batch number Time taken 1 100 minutes 2 70 minutes 3 59 minutes 4 55 minutes What was the rate of learning closest to? (1 d.p) 考点 Chapter9Quantitativeanalysisinbudgeting解析 1
19、00r 2 = (100 + 70 + 59 + 55)/4, giving r = 84.3%11. 单选题 Which of the following would NOT explain a favourable direct materials usage variance?A Using a higher quality of materials than that specified in the standard.B A reduction in materials wastage rates.C An increase in suppliers quality control
20、checks.D Achieving a lower output volume than budgeted.考点 Chapter11Varianceanalysis解析 The correct answer is: Achieving a lower output volume than budgeted.The direct materials usage variance compares the standard material usage for the actualproduction with the actual material used. This means that
21、the budgeted output volume isnot relevant because it is not included in the calculation of the variance.Using higher quality materials and increasing quality control checks are both likely to lead toa reduction in wastage rates which will lead to lower usage and a favourable materials usagevariance.
22、12. 论述题 The selling price of Product X is set at $550 for each unit and sales for the coming year are expected to be800 units. A return of 30% on the investment of $500,000 in Product X will be required in the coming year. What is the target cost for each unit of Product X? 考点 Chapter2bTargetcosting
23、解析 The correct answer is: $362.50Required return: $500,000 30% = $150,000Total sales revenue: $550 800 units = $440,000Therefore total cost = $440,000 $150,000 = $290,000Unit cost = $290,000/800 = $362.5013. 单选题 Division B of a company makes units which are then transferred to other divisions. Thedi
24、vision has no spare capacity. The following statements have been made regarding theminimum transfer price that will encourage the divisional manager of B to transfer units toother divisions: (1) Any price above variable cost will generate a positive contribution, and will thereforebe accepted. (2) T
25、he division will need to give up a unit sold externally in order to make a transfer;this is only worthwhile if the income of a transfer is greater than the net income of anexternal sale. Which of the above statement(s) is/are true? A (1) onlyB (2) onlyC Neither (1) nor (2)D Both (1) and (2)考点 Chapte
26、r17Divisionalperformanceandtransferpricing解析 (2) only14. 材料题 材料全屏 On the advice of his accountant, Mat registered a private limited company to conduct his smallmanufacturing business. The initial shareholders of the company were Mat, his wife Mary, and her fatherNorm, who each took 1,000 shares in t
27、he company, each with a nominal value of 1. The accountantexplained that they did not have to pay the full nominal value of the shares at once, so they each paid only25p per share taken. Unfortunately the business has not proved successful and Mat and the other shareholders have decided thatit is be
28、tter to liquidate the company rather than run up any more debts. The current situation is that thecompanys land is worth 20,000 (secured with a 20,000 loan) and it has further assets to the value of7,750, but it has debts to business creditors of 10,000 and owes the bank a further 10,000 on its bank
29、overdraft. 33 【论述题】 State the liability of Mat, Mary and Norm in respect of the companys debts 考点 考点：Chapter21Insolvencyandadministration解析 On liquidation Mat, Mary and Norm will be required to contribute the amount unpaid on their shares. Eachwill have to pay 750 to the company (1,000 75p) and this
30、 will raise a total of 2,250.15. 单选题 Terms implied by custom cannot be overridden.A TrueB False考点 Chapter5Contentofcontracts解析 False. Such terms can be overridden.16. 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) P
31、roceeds 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 a
32、ccounts 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 s
33、hould be added back as it not a cash flow and proceeds of sale of non-current assets appears under investing cash flows.17. 材料题 材料全屏 On Friday 10 December the following notice is placed in the window of Anns art gallery: 2 copies of a very rareBlake print 15,000 each. Chas and Dave are very keen to
34、acquire the prints but think that the price is toohigh. They each offer Ann 12,000 for a copy but she refuses to sell the prints at that price, although she saysshe will accept 13,500. She also says she will keep her offer to them open until 12 oclock on the followingMonday, 13 December, if they eac
35、h pay her 100. Chas and Dave agree and each hands over 100. On theSaturday before the deadline, Chas and Dave have to leave the country on business but before they do so, eachpost a letter stating that they agree to buy one of the prints at the agreed price of 13,500. Chas letter arrives at9.30 on t
36、he Monday morning but Daves letter is delayed and arrives on the morning of Tuesday 14 December.25 【论述题】 Identify whether the notice Ann placed in her gallery window is an offer or an invitation to treat 考点 考点：Chapter3FormationofcontractI解析 offer is a definite promise to be bound on specific terms.
37、It must be certain in its terms and can be made to a particular person or to a class of persons. An invitation to treat is an indication that a person is prepared to receive offers with a view to entering into a binding contract. It is generally accepted that goods displayed in a shop window give ri
38、se to an invitation to treat rather than an offer. Therefore, the notice in Anns window is almost certainly an invitation to treat.18. 单选题 How much should be invested now (to the nearest $) to receive $24,000 per annum in perpetuity if the annual rate of interest is 5%?A $1,200B $25,200C $120,000D $
39、480,000考点 Chapter19Methodsofprojectappraisal解析 The present value of a perpetuity is:PV = a/ rwhere a = annuity = $24,000r = cost of capital as a proportion =5%=0.05.PV=24,000/ 0.05= $480,00019. 单选题 Which of the following is a condition that must be met in order for a principal to ratify the actions
40、of anagent?A Ratification must occur immediately after the contract is formedB Ratification must be agreed with the third partyC The principal must have existed when the contract was formed考点 Chapter10Agencylaw解析 To ratify the contract, the principal must have existed when it was formed and ratifica
41、tion must takeplace within a reasonable period of time. Ratification must be communicated to the third party, buttheir agreement to the ratification is not required.20. 论述题 Fill in the gaps. A flexible budget is a budget which, by recognising ., is designed to. as the level of activity changes. 考点 C
42、hapter8Budgetarysystems解析 A flexible budget is a budget which, by recognising cost behaviour patterns, is designed toflex or change as the level of activity changes.21. 单选题 What is the minimum number of members that a plc must have?A OneB TwoC ThreeD Four考点 Chapter15Sharecapital解析 All companies must have a minimum o
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