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1、2022-2023年ACCA英国注册会计师试题库带答案1. 材料题 材料全屏 Zri operates a business as a designer of internet web pages for a variety of business clients. Unfortunately hehas had some difficulty in recovering his full fees from a number of clients as follows: Ad, a self-employed car mechanic, without contacting Zri, sim
2、ply sent him a cheque for half of his feesstating that he could not pay any more and that the cheque was in full settlement of his outstanding debt. Zrirang Ad about this and reluctantly agreed to waive half the fees. Bi, a newly qualified accountant, told Zri that although she could only raise the
3、cash to pay half of theoutstanding fees she would, as an alternative to paying the other half, do all of Zris accountancy work forthe coming year. Zri reluctantly agreed to this proposal. Cas, a self-employed musician, told Zri that she could not pay any of the money she owed him. However, herfather
4、 offered to pay Zri, but could only manage half of the total amount owed. Once again Zri reluctantlyagreed to accept the fathers payment of the reduced sum. 28 【论述题】 Explain whether Zri can claim his outstanding fees from Ad 考点 考点：Chapter4FormationofcontractII解析 agreement to accept only half of the
5、debt is unsupported by consideration from Ad and therefore he may still claim the remaining amount. Ad may try to claim he cannot do so because of his promise to waive the fees and therefore the doctrine of promissory estoppel applies. However, it does not appear from the scenario that Ad relied on
6、the promise so the doctrine would not apply and Zri should be able to recover the remaining debt from him.2. 单选题 Which of the following is NOT CORRECT?A Cost accounting can be used for inventory valuation to meet the requirements of internal reporting only.B Management accounting provides appropriat
7、e information for decision making, planning, control and performance evaluation.C Routine information can be used for both short-term and long-run decisions.D Financial accounting information can be used for internal reporting purposes.考点 Chapter1Accountingformanagement解析 Cost accounting can be used
8、 for inventory valuation to meet the requirements of both internal reporting and external financial reporting.3. 材料题 材料全屏 Truffle Co makes high quality, hand-made chocolate truffles which it sells to a local retailer. All chocolatesare made in batches of 16, to fit the standard boxes supplied by the
9、 retailer. The standard cost of labourfor each batch is $6.00 and the standard labour time for each batch is half an hour. In November, TruffleCo had budgeted production of 24,000 batches; actual production was only 20,500 batches. 12,000 labourhours were used to complete the work and there was no i
10、dle time. All workers were paid for their actualhours worked. The actual total labour cost for November was $136,800. The production manager atTruffle Co has no input into the budgeting process. At the end of October, the managing director decided to hold a meeting and offer staff the choice of eith
11、eraccepting a 5% pay cut or facing a certain number of redundancies. All staff subsequently agreed toaccept the 5% pay cut with immediate effect. At the same time, the retailer requested that the truffles be made slightly softer. This change wasimplemented immediately and made the chocolates more di
12、fficult to shape. When recipe changes such asthese are made, it takes time before the workers become used to working with the new ingredient mix,making the process 20% slower for at least the first month of the new operation. The standard costing system is only updated once a year in June and no cha
13、nges are ever made to thesystem outside of this. 20 【论述题】 Calculate the total labour rate and total labour efficiency variances for November, based on thestandard cost provided above. 考点 考点：Chapter12Planningandoperationalvariances解析 Labour variancesStandard cost per labour hour = $6.00 / 0.5 = $12.0
14、04. 单选题 Which leadership approach sees the leadership process in a context made up of three interrelated variables: task needs, the individual needs of group members and the needs of the group as a whole? A Action-centred leadershipB Contingency theoryC The managerial gridD Dispersed leadership考点 Ch
15、apter11Leadingandmanagingpeople解析 Rationale: This is a description of John Adairs action-centred leadership model. Contingency theory is more general: indeed, Adairs model is within the contingency school of thought. The managerial grid is based on two dimensions: concern for task and concern for people. Dispersed leadership (Heifetz) is the idea that individuals at all organisational levels can exert aleadership influence5. 材料题 At 31 March which of the following closing inventory valuations using LIFO is correct?A $6,500B $7,000C $7,500D $8,000考点 考点：Ch
