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1、2022年ACCA英国注册会计师考试点睛提分卷1. 材料题 Select the option that has the steps in a systematic benchmarking exercise in the correct order:A analysis planning action reviewB review planning actionanalysisC planninganalysisactionreviewD analysisactioreviewplanning考点 考点：Chapter21Performancemeasurement解析 planningan
2、alysisactionreview2. 单选题 What type of company resolution is required to remove an auditor?A Ordinary resolutionB Ordinary resolution with special noticeC Special resolutionD Special resolution with special notice考点 Chapter19Othercompanyofficers解析 As with directors, an ordinary resolution with specia
3、l notice is required to remove an auditor fromoffice.3. 单选题 What three factors are said to determine the effectiveness of participation in target setting?A Nature of the task, organisation structure, personalityB Personality, technology, organisation structureC Nature of the task, production process
4、es, personalityD Personality, leadership style, aspirations考点 Chapter13Performanceanalysisandbehaviouralaspects解析 Nature of the task, organisation structure, personality4. 单选题 What is the total of the purchases day book?A $880B $823C $1,033D $958考点 Chapter5Ledgeraccountsanddoubleentry解析 $823PURCHASE
5、S BOOK 20X92 MayA Clarke (W1)4 MayD Daley6 MayG Perkins 5. 单选题 Which is the deepest set of underlying factors which determine culture, and the hardest to manage?A ValuesB RitualsC Assumptions考点 Chapter6Organisationalcultureandcommittees解析 Rationale： Assumptions are foundational ideas that are no lon
6、ger even consciously recognised or questioned by the culture, but which programme its ways of thinking and behaving. Values and beliefs are the next leve up： they are consciously held concepts which give meaning to the next level up again - observable factors such as rituals, artefacts and behaviour
7、. 6. 材料题 Calculate labour rate and efficiency variances.考点 考点：Chapter11Varianceanalysis解析 Labour rate varianceTake the number of labour hours worked and paid for, and compare the actual amount paid withthe standard rate for the hours worked. $4,200 hours should have cost ( $6) 25,200 but did cost 24
8、,150Rate variance (actual cost less than the standard rate) 1,050 (F)Labour efficiency varianceTake the actual quantity of units produced and compare the actual time to produce them with thestandard time. The variance is converted into a monetary value at the standard rate per labourhour.800 units s
9、hould have taken ( five hrs) 4,000 hrs but did take 4,200 hrsEfficiency variance in hours (actual time longer than standard) 200 (A) standard rate per hour $6Efficiency variance in $ $1,200 (A)7. 单选题 Which of the following statements regarding the differences between loan capital and share capital i
10、s NOTcorrect?A A shareholder is an owner of the company, a debentureholder is notB Shares may not be issued at a discount to their nominal value, debentures may be issued at adiscount to their nominal valueC A public sale of shares is known as a prospectus, the public sale of debentures is known as
11、a listingD There are statutory restrictions on redeeming shares, there are no statutory restrictions onredeeming debentures考点 Chapter16Loancapital解析 The public sale of shares and debentures are both known as a prospectus. The other options are true statements.8. 单选题 A company may have restricted obj
12、ects and therefore it may not be permitted to enter into certain contracts. Which of the following statements describes the position of third parties whose contract with a company isoutside the scope of its objects? A The contract will not be a valid oneB The company is required to ratify the contra
13、ct for it to be binding on itC The contract will be binding on the company and the third partyD The contract is voidable at the instance of the company考点 Chapter14Constitutionofacompany解析 S40 of the Companies Act 2006 protects the interests of third parties when a contract with acompany is outside the scope of the companys objects.9. 单选题 Which of the following is a ratio which is used to measure how much a business owes in relation
