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1、2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）1. 单选题 An organisation has the following total costs at three activity levels: Activity level (units) 8,000 12,000 15,000 Total cost $204,000 $250,000 $274,000 Variable cost per unit is constant within this activity range and there is a step up of 10% in the total
2、 fixed costs when the activity level exceeds 11,000 units.What is the total cost at an activity level of 10,000 units? A $220,000B $224,000C $227,000D $234,000考点 Chapter4Costclassification解析 Variable cost per unit = ($274,000 - $250,000)/（15,000 -12,000) = $8Total fixed cost above 11,000 units = $27
3、4,000 - (15,000 x $8) = $154,000Total fixed cost below 11,000 units = (10/ 11) x $154,000= $140,000Total cost for 10,000 units = (10,000 x $8)/ $140,000 = $220,0002. 论述题 Are the following statements about target costing true or false? (1) When applying target costing to a product in the design stage
4、 of development, the production specification may be changed in order to achieve the target cost. (2) Target costing must take into consideration all the expected lifetime costs of the product. 考点 Chapter2bTargetcosting解析 Statement 1 is true and statement 2 is false. The product specification may be
5、 changed; forexample, by using more standard components or changing the materials content of the product.However, changes should not reduce the value of the product to the customer, because this willaffect the price the customer will be prepared to pay. Target costing may be combined with lifecycle
6、costing, but this is not necessary.3. 材料题 Calculate the following labour variances for each of the production departments. (1) Cost (2) Efficiency (3) Rate 考点 考点：Chapter11Varianceanalysis解析 4. 材料题 材料全屏 L Co wants to be able to predict their overhead costs with more accuracy. The company accountant h
7、as analysed costs for the past six months: Note: perform all calculations to the nearest $ Production Overhead costs level (units) ($) January 10 3,352 February10.5 3,479 March 12 3,860 April 9 3,098 May 9.5 3,225 June 10.25 3,416 Further analysis has revealed: x = 61.25 y = 20,430 xy = 209;903 x2 =
8、 630.56 63 【简答题】 Use regression analysis to identify the variable cost per unit. 考点 考点：Chapter15Budgeting解析 In the equation y = a + bx, b represents the variable cost per unit.Using the formula b = (6 x 209,903) - (61.25 x 20,430)】/(6 x 630.56) - 61.252=$2545. 单选题 Which of the following statements c
9、oncerning the Consumer Rights Act 2015 is correct?A The Act applies to consumer contracts but not to consumer noticesB Businesses are not protected by the ActC All terms in a consumer contract should be set out in plain, intelligible language考点 Chapter5Contentofcontracts解析 The Consumer Rights Act 20
10、15 applies to consumer notices (such as signs in car parks) as well as toconsumer contracts. Businesses are protected if they can prove they were acting as a consumer. Allterms must be in plain, intelligible language.6. 单选题 In order to be entitled to redundancy pay, how long must an employee be cont
11、inuously employed?A 1 yearB 1.5 yearsC 2 years考点 Chapter9Dismissalandredundancy解析 An employee must have a minimum of two years continuous service before being entitled toredundancy pay.7. 单选题 Over an 18-month period, sales have been found to have an underlying linear trend of y = 7.112 +3.949x, where y is the number of items sold and x represents the month. Monthly deviations from trend have been calculated and month 19 is expected to be 1.12 times the trend value.What is the forecast number of items to be sol
