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1、2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 单选题 Which of the following statements concerning a principal ratifying a contract formed by an agent is correct?A The principal need not have existed when the contract was madeB The principal need not have had legal capacity when the contract was madeC The principal mu
2、st communicate their ratification of the contract clearly to the third partyD At least half of the provisions of the contract must be ratified考点 Chapter10Agencylaw解析 The principal must have existed and had legal capacity when the contract was formed. The entirecontract must be ratified. The principa
3、l must communicate their ratification clearly to the third party.2. 单选题 Liam was convicted of a criminal offence by a Magistrates Court. If Liam has grounds to appeal, which court will the case move to next? A Crown CourtB High CourtC Court of AppealD Supreme Court考点 Chapter1Lawandthelegalsystem解析 A
4、ppeals from a Magistrates Court are heard by the High Court (Queens Bench Division).3. 单选题 What is an attainable standard?A A standard which includes no allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under perfect operating conditionsB A st
5、andard which includes some allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under efficient operating conditionsC A standard which is based on currently attainable operating conditionsD A standard which is kept unchanged, to show the trend in
6、 costs考点 Chapter20Standardcosting解析 An attainable standard assumes efficient levels of operation, but includes allowances for normal loss, waste and machine downtime.4. 材料题 What is the margin of safety?考点 考点：Chapter3Costvolumeprofit(CVP)analysis解析 Margin of safety = (90,000 80,000)/90,000 = 11.1%5.
7、单选题 Which of the following statements is/are correct? (i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management. (ii) An objective is a course of action that an org
8、anisation might pursue in order to achieve its strategy. (iii) Information is data that has been processed into a form meaningful to the recipient. A (i), (ii) and (iii)B (i) and (iii)C (ii) and (iii)D (iii) only考点 Chapter1Accountingformanagement解析 Statement (i) is a description of a management info
9、rmation system, not a management control system.Statement (ii) is the wrong way round. The strategy is the course of action that a business might pursue in order to achieve its objectives.Statement (iii) is correct. Data is the raw material which is processed into useful information.6. 简答题 Briefly d
10、iscuss the strengths and weaknesses of ROI and Rl as methods of assessing the performance of divisions.考点 Chapter21Performancemeasurement解析 ROI is expressed as a percentage and is more easily understood by non-financial managers.ROI can be used to compare performance between different sized division
11、s or companies.It is not necessary to know the cost of capital in order to calculate ROI.ROI may lead to dysfunctional decisions. For instance, if a division has a very high ROI of say 40% and is considering a project with an ROI of 30% which is still well above the cost of capital of say 10%, then
12、the project should be accepted as it provides a return well in excess of the cost of capital. The division may quite possibly reject the project, however, as when added to its existing operations it will reduce the ROI from 40%.Using residual income as a performance measure should ensure that divisi
13、ons make decisions which are in the best interests of the group as a whole and should eliminate the problem outlined in the previous paragraph.Different divisions can use different rates to reflect different risk when calculating residual income.Residual income is not useful for comparing divisions
14、of different sizes.Both residual income and ROI improve as the age of the assets increase and both provide an incentive to hang onto aged possibly inefficient machines.7. 单选题 In finalising the financial statements of a company for the year ended 30 June 20X4, which of the following material matters
15、should be adjusted for? 1A customer who owed $180,000 at the end of the reporting period went bankrupt in July 20X4. 2The sale in August 20X4 for $400,000 of some inventory items valued in the statement of financial position at $500,000. 3A factory with a value of $3,000,000 was seriously damaged by a fire in July 20X4. The factory was back in production by August 20X4 but its value was reduced to $2,000,000. 4The company issued 1,000,000 ordinary shares in August 20X4. A All four itemsB 1and 2 onlyC 1and 4 o
