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1、2022年ACCA英国注册会计师必考试题库含答案1. 单选题 A manufacturing company uses three processes to make its two products, X and Y. The timeavailable on the three processes is reduced because of the need for preventativemaintenance and rest breaks. The table below details the process times per product and daily time ava
2、ilable: Process Hours available Hours required tomake Hours required tomake per day one unit ofproduct X one unit ofproduct Y 1 22 1.00 0.75 2 22 0.75 1.00 3 18 1.00 0.50 Daily demand for product X and product Y is 10 units and 16 units respectively. Which of the following will improve throughput? A
3、 Increasing the efficiency of the maintenance routine for Process 2B Increasing the demand for both productsC Reducing the time taken for rest breaks on Process 3D Reducing the time product X requires for Process 1考点 Chapter2dThroughputaccounting解析 Throughput is determined by the bottleneck resource
4、. Process 2 is the bottleneck as it hasinsufficient time to meet demand.The only option to improve Process 2 is to improve the efficiency of the maintenanceroutine. All the other three options either increase the time available on non-bottleneckresources or increase demand for an increase in supply
5、which cannot be achieved.2. 单选题 In 2010, Mr Justice Jeffries, a High Court judge sitting alone, is deciding a case which has similar materialfacts to one decided by the Court of Appeal in 1910. He can decline to be bound by this decision byshowing thatA The status of the previous court cannot bind h
6、imB The decision was taken too long ago to be of any relevanceC The decision does not accord with the rules of a statute passed in 1975D The obiter dicta are obscure考点 Chapter2Sourcesoflaw解析 A High Court judge is bound by decisions of the Court of Appeal. However, he can decline to be boundif it con
7、flicts with a principle of law. In this case the 1975 statute has effectively overruled the previousdecision.3. 材料题 What is the discounted payback period of Project Alpha?A Between 1 and 2 yearsB Between 3 and 4 yearsC Between 4 and 5 yearsD Between 5 and 6 years考点 考点：Chapter19Methodsofprojectapprai
8、sal解析 The discounted payback period of Project Alpha is between 3 and 4 years. WorkingsProject Alpha Year Cash flow Discount factor PV Cum. PV $ 10% $ $ 0 (800,000) 1.000 (800,000) (800,000) 1 250,000 0.909 227,250 (572,750)2 250,000 0.826 206,500 (366,250)3 400,000 0.751 300,400(65,850) 4 300,000 0
9、.683 204,900 139,050 5200,000 0.621 124,200 263,250 6 50,000 0.564 28,200 291,450The discounted payback period is therefore between three and four years.4. 单选题 Which of the following statements is correct?A A stores ledger account will be updated from a goods received note onlyB A stores requisition
10、 will only detail the type of product required by a customerC The termlead time is best used to describe the time between receiving an order and paying for itD To make an issue from stores authorisation should be required考点 Chapter6Accountingformaterials解析 Option A: A stores ledger account records details of receipts and issuesOption B: A stores requisition will also detail quantity requiredOption C: Lead time is the time between placing an order and receiving goods5. 单选题 The
