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1、2022-2023年ACCA英国注册会计师考试全真模拟试题（200题）含答案1. 单选题 The manager of a profit centre is responsible for which of the following? (i) Revenues of the centre (ii) Costs of the centre (iii) Assets employed in the centre A (i) onlyB (ii) onlyC (i) and (ii) onlyD (i),(ii) and (iii)考点 Chapter1Accountingformanagemen
2、t解析 The manager of a profit centre needs to know about the profits of the centre, i.e. revenues and costs. (Revenues only are appropriate for a revenue centre; costs only for a cost centre; and revenues, costs and assets employed for an investment centre.)2. 材料题 Prepare a contribution breakeven char
3、t for 20X3 assuming that 50% of sales are own label and50% are of the BD brand.考点 考点：Chapter3Costvolumeprofit(CVP)analysis解析 3. 单选题 In a given period, the production level of an item exactly matches the level of sales. How would the profit differ if marginal or absorption costing was used? A There w
4、ould not be a differenceB It would be higher under absorption costingC It would be lower under absorption costingD It would be higher under marginal costing考点 Chapter9AbsorptionandmarginalCosting解析 Profit figures only differ if inventory changes in the period.4. 单选题 Which one of the following is oft
5、en used to protect an intranet from unauthorised access by anexternal hacker?A Anti-virus softwareB Data encryptionC FirewallD Passwords考点 Chapter15管理信息和管理报告的来源解析 Passwords are used to prevent access to files and programs within a system, rather thanpreventing access to the system at all.5. 单选题 Lia
6、was recently dismissed from employment when her employer found out she was pregnant. Which of the following types of dismissal is this an example of? A Constructive dismissalB Wrongful dismissalC Unfair dismissal考点 Chapter9Dismissalandredundancy解析 Dismissal on the grounds of pregnancy is an automati
7、cally unfair reason for dismissal. Wrongfuldismissal occurs when insufficient notice is given to an employee. Constructive dismissal occurswhen the employer repudiates an essential term of the employment contract and the employeeresigns.6. 单选题 On a vote on a show of hands, how many votes is each mem
8、ber granted?A OneB One per share heldC As many votes as their shareholding entitles them to考点 Chapter20Companymeetingsandresolutions解析 On a vote on a show of hands, each member receives one vote.7. 论述题 Fill in the gaps. A flexible budget is a budget which, by recognising ., is designed to. as the le
9、vel of activity changes. 考点 Chapter8Budgetarysystems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.8. 单选题 Which of the following is an interpersonal role of management, in Mintzbergs classification of nine
10、managerial roles?A SpokespersonB FigureheadC NegotiatorD Resource allocator考点 Chapter11Leadingandmanagingpeople解析 Rationale: Interpersonal roles are based on the managers formal authority: they include the roles of figurehead, leader and liaison. Informational roles are based on the managers positio
11、n in internal and external information networks: they include monitor, spokesperson and disseminator. Decisional roles relate to the work of the managers department: entrepreneur, disturbance handler, resource allocator and negotiator.9. 材料题 Compare and comment on the performance of the companies as
12、 indicated by the ratios you havecalculated in part (1).考点 考点：Chapter25Theconsolidatedstatementofprofitorloss解析 The gross profit percentage is high for both companies. Smokey, which has a higher sales figure in absolute terms, also has a higher gross profit percentage. It is possible that its margin
13、ally greater sales volume enables it to take advantage of discounts. As the two companies operate in the same market, it is possibly geographical location that makes the difference in the profit margin Smokey can make.The picture is different when it comes to net profit percentage. At 21.5%, that of
14、 Binky is significantly higher than that of Smokey (15.4%). The main reason for this is that expenses in all categories are higher for Smokey. In addition, Smokey is paying loan interest, while Binky does not have any loans.The asset turnover ratios show that Binky is making more efficient use of as
15、sets than Smokey, as it is generating proportionally more sales from the assets. As discussed below, the inefficiency of Smokey may be partly because working capital is tied up in inventory.The current ratios of both companies are greater than one, with Smokey having the edge slightly. These ratios indicate that the companies have sufficient current assets to meet their current liabilities.However, the quick ratios are more worrying.
