1、2022-2023年ACCA英国注册会计师考试题库及答案（350题）1. 单选题 A company is calculating the relevant cost of the material to be used on a particularcontract. The contract requires 4,200 kgs of material H and this can be bought for $6.30 perkg. The company bought 10,000 kgs of material H some time ago when it paid $4.50 p
2、er kg.Currently 3,700 kgs of this remains in inventory. The inventory of material H could be soldfor $3.20 per kg. The company has no other use for material H other than on this contract, but it couldmodify it at a cost of $3.70 per kg and use it as a substitute for material J. Material J isregularl
3、y used by the company and can be bought for $7.50 per kg. What is the relevant cost of the material for the contract? A $17,210B $19,800C $26,460D $30,900考点 Chapter6Short-termdecisions解析 3,700 kg $3.80 + 500 kg $6.30 = $17,2102. 材料题 What must sales be to achieve a monthly profit of $120,000?考点 考点：Ch
4、apter3Costvolumeprofit(CVP)analysis解析 To achieve a profit of $120,000, total contribution must be $(240,000 + 120,000) = $360,000.Sales must be $360,000/$3 per unit = 120,000 units (or $360,000/0.25 = $1,440,000 in salesrevenue).3. 单选题 In the context of quality costs, what would customer compensatio
5、n 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
6、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
7、this includes compensation costs.Appraisal costs are those incurred in the measuring of quality of output; therefore this includes test equipment running costs.4. 单选题 A manufacturing company uses three processes to make its two products, X and Y. The timeavailable on the three processes is reduced b
8、ecause of the need for preventativemaintenance and rest breaks. The table below details the process times per product and daily time available: Process Hours available Hours required tomake Hours required tomake per day one unit ofproduct X one unit ofproduct Y 1 22 1.00 0.75 2 22 0.75 1.00 3 18 1.0
9、0 0.50 Daily demand for product X and product Y is 10 units and 16 units respectively. Which of the following will improve throughput? A Increasing the efficiency of the maintenance routine for Process 2B Increasing the demand for both productsC Reducing the time taken for rest breaks on Process 3D
10、Reducing the time product X requires for Process 1考点 Chapter2dThroughputaccounting解析 Throughput is determined by the bottleneck resource. Process 2 is the bottleneck as it hasinsufficient time to meet demand.The only option to improve Process 2 is to improve the efficiency of the maintenanceroutine.
11、 All the other three options either increase the time available on non-bottleneckresources or increase demand for an increase in supply which cannot be achieved.5. 单选题 The following question is taken from the June 2013 exam paper.A project has an initial outflow of $12,000 followed by six equal annu
12、al cash inflows, commencing in oneyears time. The payback period is exactly four years. Thec ost of capital is 12% per year.What is the projects net present value (to the nearest $)?A $333B -$2,899C -$3,778D -$5,926考点 Chapter19Methodsofprojectappraisal解析 The correct answer is A.A four year payback p
13、eriod implies an (equal) annual cash flow of $12,000 + 4 years = $3,000 per year. As these cash flows run for 6 years the NPV is equal to $333 ( -$12,000 + annuity factor for 6 years 12% x $3,000 = -$12,000 + 4.111 x $3,000 = $333). Alternative C is based upon an incorrect calculation of annual cash
14、 flow ($12,000 + 6 years = $2,000 per year), suggesting a misunderstanding of the payback method.In alternative B the NPV was based on a project life of 4 years rather than 6 suggesting a failure to read the question carefully.Finally alternative Ds NPV was based upon a combination of the other two
15、distracters, that is, an annual cash flow of $2,000 for 4 years.6. 单选题 Which of the following statements in relation to liquidated damages is correct?A Liquidated damage clauses are void and unenforceable in contract lawB Liquidated damage clauses must be highlighted in the contractC The purpose of
16、liquidated damage clauses is to deter potential breaches of contractD Liquidated damages are only payable where a condition of a contract is breached考点 Chapter6Breachofcontractandremedies解析 Liquidated damage clauses are onerous terms that must be highlighted in the contract. They are validand enforc
17、eable. Their purpose is to compensate the innocent party for losses incurred, not to deterbreaches of contract. They are payable where conditions, warranties and innominate terms arebreached.7. 单选题 Which of the following may imply terms into contracts?A StatuteB Third partiesC The parties to the con
18、tract考点 Chapter5Contentofcontracts解析 Out of the options, only statute may imply terms into contracts.8. 材料题 If costs are apportioned between joint products on a physical unit basis, what was the total cost of product P production in June?A $8,000B $8,800C $10,000D $12,000考点 考点：Chapter12Processcostin
19、g,jointproductsandby-products解析 From the previous answer, total production cost to be apportioned = $20,000. Production Apportioned cost Units $ P4.000($20,000X4/10) 8,000 R 6.000 ($20,000 x 6/10) 12,000 10,000 20,0009. 论述题 This objective test question contains a question type which will only appear
20、 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. I
21、ncremental budgeting can sometimes be an appropriate methodology for setting budgets. Which of the following statements are true? Incremental budgets could be appropriate when: The business is growing rapidly Applied to total sales in an international seasonal business Applied to stationary costs Ap
22、plied to production costs The business is stable For administration costs when the experience of the managers is limited Drag the correct answers in to the box: 考点 Chapter8Budgetarysystems解析 Incremental budgets are appropriate when applied to stationary costs, the business isstable and for administr
23、ation costs when the experience of managers is limited.10. 材料题 State the duty to mitigate losses考点 考点：Chapter5Contentofcontracts解析 The duty to mitigate losses ensures that the injured party is under a duty to take all reasonable stepsto minimise their loss. As a result, the seller of goods, which ar
24、e not accepted, has not only to try tosell the goods to someone else but is also required to get as good a price as they can when they sellthem. If goods are not delivered under a contract, the buyer is entitled to go into the market and buysimilar goods, paying the market price prevailing at the ti
25、me. They can then claim the difference inprice between what they paid and the original contract price as damages.11. 单选题 The accountant at Investotech discovered the following errors after calculating the companys profit for 20X3:(a) A non-current asset costing $50,000 has been included in the purch
26、ases account(b) Stationery costing $10,000 has been included as closing inventory of raw materials, instead of stationery expensesWhat is the effect of these errors on gross profit and net profit? A Understatementof gross profit by $40,000 and understatementofnetprofitby$30,000B Understatementof bot
27、h gross profit and net profit by $40,000C Understatementof gross profit by $60,000 and understatementofnetprofitby$50,000D Overstatement of both gross profit and net profit by $60,000考点 Chapter16Correctionoferrors解析 Both errors will affect cost of sales and therefore gross profit, making a net effec
28、t of $40,000. Net profit will be further reduced by $10,000 missing from stationery expense12. 单选题 As a minimum, what percentage of the members can agree to a shorter notice period in respect of a generalmeeting?A 51%B 75%C 90%考点 Chapter20Companymeetingsandresolutions解析 90% of the members of a priva
29、te company may agree to a shorter notice period.13. 单选题 A large store selling office furniture stocks a popular chair for which the following information is available: Annual demand: 4,000 chairs Maximum inventory: 75 chairs Minimum inventory:20 chairs Lead time: 5 days Re-order quantity： 100 chairs
30、 What is the average inventory level? A 75 chairsB 70 chairsC 55 chairsD 47 chairs考点 Chapter6Accountingformaterials解析 Average inventory = ROQ/2 + minimum inventory =100/2 + 20 = 70 chairs14. 论述题 What is the contra proferentem rule?考点 Chapter5Contentofcontracts解析 In deciding what an exclusion clause
31、means, the courts interpret any ambiguity against the person at faultwho relies on the exclusion.15. 材料题 材料全屏 J Co is considering investing in a new machine costing $18,750, payable immediately. The scrap value will be zero, and the machine will be depreciated on a straight line basis. Output would
32、be 1,000 units per year for each of the six years of the machines life. Each unit earns a contribution of $5.76 【简答题】 Assuming that the cash flows arise evenly throughout the year, calculate the payback period in years and months. 考点 考点：Chapter15Budgeting解析 Payback period = $18/750/$5/000 = 3.75 yea
33、rs = 3 years 9 months,16. 不定项选择题 Which TWO of the following statements describe the information a Goods Received Note (GRN) provides?A Information used to update inventory recordsB Information to check that the correct price has been recorded on the suppliersinvoiceC Information to check that the co
34、rrect quantity of goods has been recorded on the suppliers invoiceD Information to record any unused materials which are returned to stores考点 Chapter6Accountingformaterials解析 Information used to update inventory records and Information to check that the correct quantity of goods has been recorded on
35、 the suppliers invoice17. 单选题 Which of the following is a correct rule for valid consideration?A Consideration must pass from the promiseeB Consideration must be adequateC Past consideration is generally valid considerationD Executory consideration is generally not valid consideration考点 Chapter4Form
36、ationofcontractII解析 Consideration must pass from the promisee. It must be sufficient but not necessarily adequate. Pastconsideration is generally not valid consideration. Executory consideration is generally validconsideration.18. 简答题 A manufacturing company uses 28,000 components at an even rate du
37、ring the year. Each order placed with the supplier of the components is for 1,500 components, which is the economic order quantity. The company holds a buffer inventory of 700 components. The annual cost of holding one component in inventory is $B. What is the total annual cost of holding inventory
38、of the component? $ O 考点 Chapter6Accountingformaterials解析 Buffer Inventory + (EOQ -r2) x Annual holding cost per component =f700 units + (1500 units + 2) x $3.00 = $4,35019. 单选题 A business is classed as a consumer if it does not make the contract in the course of its business.A TrueB False考点 Chapter
39、5Contentofcontracts解析 True. Businesses are classed as consumers if it can prove the contract was not made in the ordinarycourse of its business.20. 单选题 A business purchased a motor car on 1 July 20X3 for $20,000. It is to be depreciated at 20 per cent per year on the straight line basis, assuming a
40、residual value at the end of five years of $4,000, with a proportionate depreciation charge in the years of purchase and disposal.The $20,000 cost was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account. How will the business profit for the year ended 31
41、December 20X3 be affected by the error? A Understated by $18,400B Understated by $16,800C Overstated by $18,400D Overstated by $16,800考点 Chapter8Tangiblenon-currentassets解析 Repairs cost overstated Depreciation understated (20,000 - 4,000) x 20% x Profit understated21. 单选题 Tin Co purchases $250 worth
42、 of metal from Steel Co. Tin Co agrees to pay Steel Co in 60 days time.What is the double entry to record the purchase in Steel 0!3 books? A Debit sales $250, credit receivables $250B Debit purchases $250, credit payables $250C Debit receivables $250, credit sales $250D Debit payables $250, credit purchases $250考点 Chapter5Ledgeraccountsanddoubl
免费区 
