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1、2022-2023年ACCA英国注册会计师考试题库及答案（350题）1. 简答题 George pic makes stationery. How would he classify the following costs? Cost Production Administration Distribution Purchases of plastic to make pens Managing directors bonus Depreciation of factory machinery Salaries of factory workers Insurance of sales tea
2、m cars 考点 Chapter4Costclassification解析 Cost Production Administration DistributionPurchases of plastic to make pens 对Managing directors bonus 对 Depreciation of factory machinery 对Salaries of factory workers 对Insurance of sales team cars 对2. 单选题 There are 27,500 units of Part Number X35 on order with
3、 the suppliers and 16,250 units outstanding on existing customers orders.If the free inventory is 13,000 units, what is the physical inventory?A 1,750B 3,250C 24.250D 29.250考点 Chapter6Accountingformaterials解析 Free inventory balance=units in inventory + units on order from suppliers - units outstandi
4、ng on customers orders13,000=units in inventory + 27,500 - 16,250Units in inventory=13,000- 27,500 + 16,250 = 1,7503. 论述题 Run-Smart Co manufactures sports clothing for professional athletes. Products are designed to preventinjury and aid the post-exercise recovery process. The company regularly seek
5、s feedback from athletesregarding the effectiveness of products and recommendations to take forward. Required Explain which kind of marketing system the organisation has. 考点 Chapter14Performancemanagementinformationsystems解析 Run-Smart Co operates an open system. The company interacts with its enviro
6、nment. It takes feedbackfrom its customers about the effectiveness of its products and accordingly advises the product designdepartment about customer preferences. Based on customer feedback, the company may decide to alterproduct design and specification.4. 材料题 材料全屏 On the advice of his accountant,
7、 Mat registered a private limited company to conduct his smallmanufacturing business. The initial shareholders of the company were Mat, his wife Mary, and her fatherNorm, who each took 1,000 shares in the company, each with a nominal value of 1. The accountantexplained that they did not have to pay
8、the full nominal value of the shares at once, so they each paid only25p per share taken. Unfortunately the business has not proved successful and Mat and the other shareholders have decided thatit is better to liquidate the company rather than run up any more debts. The current situation is that the
9、companys land is worth 20,000 (secured with a 20,000 loan) and it has further assets to the value of7,750, but it has debts to business creditors of 10,000 and owes the bank a further 10,000 on its bankoverdraft. 33 【论述题】 State the liability of Mat, Mary and Norm in respect of the companys debts 考点
10、考点：Chapter21Insolvencyandadministration解析 On liquidation Mat, Mary and Norm will be required to contribute the amount unpaid on their shares. Eachwill have to pay 750 to the company (1,000 75p) and this will raise a total of 2,250.5. 单选题 Which of the following is not a conflict of interest?A AnACCA
11、memberisin direct competition with a client on a contractB AnACCA memberismarried to a director of the clientC AnACCA memberisan officer of the client company but does not dealD AnACCA memberispart of a joint venture with a competitor of the client考点 Chapter19Ethicalconsiderations解析 Rationale： The f
12、act that the ACCA member does not deal with the clients affairs is a safeguard against a conflict of interest.6. 单选题 A company has the following details extracted from its statement of financial position： $000 Inventories 1,900 Receivables 1,000 Bank overdraft 100 Payables1,000 The industry the comp
13、any operates in has a current ratio norm of 1.8. Companies who manage liquidity well in this industry have a current ratio lower than the norm. Which of the following statements accurately describes the companys liquidity position? A Liquidityappears tobewell managed asthe bankoverdraft is relatively lowB Liquidityappears tobepoorly-controlledasshownbythelarge payables balanceC Liquidityappears tobepoorly-controlledasshownbythecompanys relatively highcurrent ratioD Liquidityappears tobepoorly-controlledasshownbytheexistence of a bank考点 Chapter26Interpretationoffinancialstateme
