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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 Which of the following statements concerning the Consumer Rights Act 2015 is correct?A The Act only applies to business-to-consumer contractsB The Act only applies to terms that have been individually negotiatedC The Act requires particularly onerous terms to be equall
2、y visible as other termsD The Act only applies to contracts that have been verbally agreed考点 Chapter5Contentofcontracts解析 As its name suggests, the Consumer Rights Act 2015 only applies to business-to-consumercontracts (although in certain circumstances a business may be classed as a consumer). The
3、Actapplies to all terms in a consumer contract and the contract does not have to be verbally agreed.Particularly onerous terms must be made more prominent than other terms.2. 单选题 Donna Co acquired 80% of the equity share capital of Blitsen Co on 1 January 20X4 when the retained earnings of Blitsen C
4、o were $40,000. The fair value of the non-controlling interest at this date was $25,000. At 31 December 20X4, the equity capital of Blitsen Co was as follows： Share capital $000 40 Share premium10 Retained earnings60 110 During the year Blitsen Co sold goods to Donna Co for $20,000. This price inclu
5、ded a mark-up of $12,000 for profit. At 31 December 20X4, 50% of these goods remained unsold in the inventory of Donna Co. What is the value of the non-controlling interest in the Donna Group at 31 December 20X4, for the purpose of preparing the consolidated statement of financial position? A $20,80
6、0B $27,800C $26,600D $29,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 $Fair value of NCI at date of acquisition 25,000NCI share of retained post-acquisition earnings： 20% x $(60,000 - 40,000) 4,000 29,000NCI share in unrealised profit: 20% x 50% x $12,000 (1,200)Non-controlling int
7、erest at 31 December 20X427,800Retained post-acquisition earnings of Lava Co = 4/12 x $(336,000 -264,000) = $24,000.3. 单选题 Insider dealing is a criminal offence.A TrueB False考点 Chapter22Fraudulentandcriminalbehaviour解析 Insider dealing is a criminal offence.4. 单选题 In a period where opening inventorie
8、s were 15,000 units and closing inventories were 20,000 units, a firm had a profit of $130,000 using absorption costing. If the fixed overhead absorption rate was $8 per unit, the profit using marginal costing would be which of the following?A $90,000B $130,000C $170,000D Impossible to calculate wit
9、hout more information考点 Chapter9AbsorptionandmarginalCosting解析 Difference in profit = change in inventory level x fixed overhead per unit=(15,000 - 20,000) x $8 =$40,000The inventory level increased during the period therefore the absorption costing profit is higher than the marginal costing profit.
10、Marginal costing profit = $130,000 - $40,000 = $90,000Working $Overhead absorbed (5,800 x$5) 29,000Overhead incurred 27,400Over-absorbed overhead 1,6005. 材料题 State whether Mate has any liability for insider dealing考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Mate has knowingly received inside inf
11、ormation from a person whom he knows to be an insider (Slye), so he has become an insider and in dealing he too has committed the primary offence of insider dealing.6. 单选题 P & Co maintain a receivables ledger control account within the nominal ledger. At 30 November 20X0, the total of the list of in
12、dividual balances extracted from the receivables ledger was $15,800, which did not agree with the balance on the receivables ledger control account. An examination of the books revealed the following information, which can be used to reconcile the receivables ledger and the receivables ledger contro
13、l account. 1The credit balance of $420 in Ahmeds payables ledger account had been set off against his account in the receivables ledger, but no entries had been made in the receivables and payables ledger control accounts. 2The personal account of Mahmood was undercast by $90. 3Yasmins balance of (debit) $780 had been omitted from the list of balances. 4Thomas personal account balance of $240 had been removed from the receivablesledger asabad debt, but
