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1、2022年ACCA英国注册会计师考前难点冲刺押题卷带答案1. 论述题 Fill in the blanks. Breakeven point in units for a multi-product organisation = Total fixed costs divided by_ . Breakeven point in sales revenue for a multi-product organisation = Total fixed costs divided by_. 考点 Chapter3Costvolumeprofit(CVP)analysis解析 Breakeven p
2、oint in units for a multi-product organisation = Total fixed costs divided byWeighted average contribution per unit .Breakeven point in sales revenue for a multi-product organisation = Total fixed costs divided byWeighted average C/S ratio.2. 单选题 The draft financial statements of a limited liability
3、 company are under consideration. The accounting treatment of the following material events after the reporting period needs to be determined. 1The bankruptcy of a major customer, with a substantial debt outstanding at the end of the reporting period 2A fire destroying some of the companys inventory
4、 (the companys going concern status is not affected) 3An issue of shares to finance expansion 4Sale for less than cost of some inventory held at the end of the reporting period According to IAS 10 Events after the reporting period, which of the above events require an adjustment to the figures in th
5、e draft financial statements? A 1 and 4 onlyB 1, 2 and 3 onlyC 2 and 3 onlyD 2 and 4 only考点 Chapter21Eventsafterthereportingperiod解析 2 and 3 do not affect the companys position at the end of the reporting period.3. 简答题 Last month a manufacturing companys profit was $2,000, calculated using absorptio
6、n costing principles. If marginal costing principles had been used, a loss of $3,000 would have occurred. The companys fixed production cost is $2 per unit. Sales last month were 10,000 units. What was last months production (in units? _units 考点 Chapter9AbsorptionandmarginalCosting解析 Absorption cost
7、ing profit = $2,000 Marginal Costing profit = $(3,000)Therefore Production Sales by $5,000$5,000 = OAR x number of units change in inventory$5,000 = $2 x number of units change in inventoryTherefore number of units change in inventory =$5.000/$2=2,500If Sales = 10,000 units, therefore Production = S
8、ales + 10,000 units = 12,500 units.4. 材料题 材料全屏 Bogh Co manufactures wooden picture frames. The companys information system produces an operating statement, and on the basis of the variances calculated, managers are assessed and bonuses paid. The standard material cost for each picture frame is $8. T
9、his is made up: Wood 0.5 kg$10 per kg $5 Glass 0.25 kg$12 per kg $3 In July, Bogh manufactured 300 picture frames, and purchased: Wood 170 kg $2,040 Glass 70 kg $860 37 【简答题】 Using the information above, calculate: (i)The total materials price variance and state if it is adverse or favourable. (ii)T
10、he total materials usage variance and state if it is adverse or favourable 考点 考点：Chapter20Standardcosting解析 Wood Aq x Ap = 170 x 12= 2,040Glass Aq x Ap = 70 x 12.29= 860 = 2,900(i)Price = $360AWood Aq x Sp = 170 x 10=1,700Glass Aq x Sq = 70 x 12= 840 = 2,540(ii)Usage = $140AWood Sq x Sp = 300 x 0.5
11、x 10= 1,500Glass SqxSp = 300x0.25x12=900 = 2,4005. 单选题 How is the total of the purchases day book posted to the nominal ledger?A Debit purchases, Credit cashB Debit payables control, Credit purchasesC Debit cash, Credit purchasesD Debit purchases, Credit payables control考点 Chapter5Ledgeraccountsandd
12、oubleentry解析 Remember that only credit purchases are listed in the purchases day book6. 单选题 If a system of a ABB is in use, how might the cost of scheduling production be flexed?A Number of items producedB Number of set-upsC Number of direct labour hoursD Number of parts used in production考点 Chapter
13、8Budgetarysystems解析 Number of set-ups7. 单选题 Which of the following is not an element of fiscal policy?A Government spendingB Government borrowingC TaxationD Exchange rates考点 Chapter3Themacroeconomicenvironment解析 Rationale: Exchange rates are a target of monetary policy: government policy on the mone
14、y supply, the monetary systeminterest rates, exchange rates and the availability of credit. Fiscal policy is government policy on the three other options.Pitfalls: This whole syllabus area is full of fine distinctions in terminology, which lend themselves to testing in a MultipleChice and Objective Testing format.Ways in: If you knew that there was a distinction between fiscal and monetary policy, you m ight have identified exchangerates as the only monetary iss
