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1、2022年ACCA英国注册会计师考前冲刺押题卷含答案1. 单选题 Which of the following statements about disability discrimination law is not true?A The requirements only effect employers of more than 20 employeesB Employers must adjust working arrangements or the physical features of premises to remove any disadvantage to disable
2、d peopleC For an individual to be defined as a disabled person, the physical or mental impairment must have an adverse effect of more than 12 months duration D Public bodies have additional duties to protect and promote equality for disabled people考点 Chapter13Diversityandequalopportunities解析 Rationa
3、le： The duty is to make reasonable adjustments. The other statements are true.2. 单选题 What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff?A A fixed costB A variable costC A mixed costD A step cost考点 Chapter5Costbehaviour解析 The cost d
4、escribed will increase in steps, remaining fixed at each step until another supervisor is required. Such a cost is known as a step cost.3. 简答题 Discuss one potential problem that might be experienced as a result of using ROI to appraise the performance of the divisions.Recommend one alternative perfo
5、rmance measure that could be used to address this problem.考点 Chapter21Performancemeasurement解析 The use of ROI as a performance measure might lead to dysfunctional behaviour by divisional managers. They might be tempted to avoid investing capital in their respective divisions. This would reduce the a
6、verage capital employed in order to achieve a higher level of ROI.Residual income (Rl) is an alternative measure of divisional performance. It encourages divisional managers to make new investments if they add to Rl. A new investment might add to Rl but reduce ROI. In such a situation, measuring the
7、 performance by Rl would reduce the probability of dysfunctional behaviour.4. 单选题 Which of the following offences would only be heard at a Magistrates Court?A An indictable offenceB A summary offenceC A triable either way offence考点 Chapter1Lawandthelegalsystem解析 Summary offences are minor offences t
8、hat would only be heard at a Magistrates Court. Indictableoffences are serious offences that would only be heard at a Crown Court. A triable either wayoffence is one where the accused has the choice of which court will hear the case.5. 单选题 Which of the following sets the specific duties expected of
9、a companys secretary?A The Articles of AssociationB The Companies ActC The Memorandum of AssociationD The Board of Directors考点 Chapter19Othercompanyofficers解析 It is the Board of Directors that sets the specific duties of the company secretary.6. 单选题 Which of the following best describes management b
10、y exception?A Using management reports to highlight exceptionally good performance, so that favourable results can be built upon to improve future outcomesB Sending management reports only to those managers who are able to act on the information contained within the reportsC Focusing management repo
11、rts on areas which require attention and ignoring those which appear to be performing within acceptable limitsD Focusing management reports on areas which are performing just outside acceptable limits考点 Chapter20Standardcosting解析 When management by exception is operated within a standard costing sys
12、tem, only the variances which exceed acceptable tolerance limits need to be investigated by management with a view to control action. Adverse and favourable variances alike may be subject to investigation, therefore option A is incorrect.Any efficient information system would ensure that only manage
13、rs who are able to act on the information receive management reports, even if they are not prepared on the basis of management by exception. Therefore option B is incorrect.7. 单选题 Two products G and H are created from a joint process. G can be sold immediately after split-off. H requires further processing before it is in a saleable condition. There are no opening inventories and no work in progress. The following data are available for last period: $ Total joint production costs 384,000 Further processing costs (product H) 159,600 Product Selling price SalesProduction per unit UnitsUnits G
