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1、2022年ACCA英国注册会计师考前难点冲刺押题卷带答案1. 单选题 B, a limited liability company, receives rent for subletting part of its office premises to a number of tenants. In the year ended 31 December 20X4 B received cash of $318,600 from its tenants. Details of rent in advance and in arrears at the beginning and end of 2
2、0X4 are as follows 31 December 20X420X3 $ $ Rent received in advance 28,40024,600 Rent owing by tenants18,300 16,900 All rent owing was subsequently received What figure for rental income should be included in the statement of profit or loss of B for 20X4? A $341,000B $336,400C $300,800D $316,200考点
3、Chapter10Accrualsandprepayments解析 $ $Opening rent owing 16,900 Opening rent in advance 24,600Rent income (balancing figure) 316,200Cash received 318,600Closing rent in advance28,400Closing rent owing18,300 361,5002. 单选题 According to the theory of the firm, which of the following statements describes
4、 an oligopoly?A There are no barriers to entry into or exit from the marketB There is only one producer in the marketC There are four producers exerting considerable influence in the marketD There are many producers but they each use product differentiation to distinguish themselves from each other
5、考点 Chapter4Microeconomicfactors解析 Rationale: A is one of the conditions for a perfect market, B is a monopoly and D is monopolistic competition.3. 单选题 From the following information regarding the year to 31 August 20X6, what is the accounts payable payment period? You should calculate the ratio usin
6、g purchases as the denominator. $ Sales43,000 Cost of sales32,500 Opening inventory6,000 Closing inventory3,800 Trade accounts payable at 31 August 20X64,750 A 40 daysB 50 daysC 53 daysD 57 days考点 Chapter26Interpretationoffinancialstatements解析 Purchases = $(32,500 - 6,000 + 3,800)=$30,3004. 单选题 Whic
7、h one of the following assets may be classified as a non-current asset in the financial statements of a business?A A tax refund due next yearB A motor vehicle held for resaleC A computer used in the officeD Cleaning products used to clean the office floors考点 Chapter8Tangiblenon-currentassets解析 A is
8、a receivable, B and D are inventory.5. 单选题 Which of the following statements in relation to the offence of bribery is correct?A Bribery is a tortB Bribery can only be committed in the UKC It is an offence for a corporation to fail to prevent bribery考点 Chapter22Fraudulentandcriminalbehaviour解析 Briber
9、y is a criminal offence. It can occur inside or outside the UK and corporations can be liable ifthey fail to prevent bribery.6. 单选题 Which of the following is not a cost objects?A a cost centreB a customerC a managerD a product考点 Chapter4Costclassification解析 C is the correct answer because a manager
10、is not a cost object but may be linked to a cost centre in a responsibility accounting system.7. 单选题 _-are mental states (made up of thoughts, feelings and intentions) whichinfluence an individuals response to all objects and situations with which they are related.Which word correctly completes this
11、 definition?A Personality traitsB PerceptionsC AttitudesD Emotional intelligences考点 Chapter14Individuals,groupsandteams解析 Rationale: This is the definition of attitudes. Personality traits are relatively stable, enduringqualities of an individuals personality (eg impulsiveness). Perceptions are how
12、people see things, according to how the brain selects and organises information. Emotional intelligence is a concept popularised by Daniel Goleman to describe awareness of, and ability to manage, ones own emotions and those of others. None of these concepts is explicitly mentioned in the syllabus -b
13、ut you are required to know something about the characteristics of individual behaviour, so it is worth getting to grips with some of the basics.Ways in: Perceptions are about thinking, emotions are about feeling - and the question asked for something that combines thinking, feeling and intention. So you could probably rule out B and D 8. 单选题 A company operates a standard marginal costing system. Last month its actual fixed overhead expenditure was 10% abo
