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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. 单选题 Direct labour hours or direct machine hours are used to trace costs to products occurs with absorptioncosting, but not with ABC.A TrueB false考点 Chapter2aActivitybasedcosting解析 The use of volume-related cost drivers should be used for costs that do vary with product
2、ionvolume.2. 单选题 Which TWO of the following are circumstances where an employee will NOT be entitled to claim aredundancy payment? (1) They could have been dismissed for misconduct before the redundancy notice (2) Their claim is not made within three months of the redundancy notice (3) They are invo
3、lved in strike action after the redundancy notice is served (4) They unreasonably refuse a renewal to their contract A 1 and 3B 1 and 4C 2 and 3D 2 and 4考点 Chapter9Dismissalandredundancy解析 Employees who were or could have been dismissed before the redundancy notice cannot claim aredundancy payment.
4、An employee who unreasonably refuses a renewal to their contract cannotclaim a redundancy payment. A claim can be made within six months and those involved in strikeaction after the redundancy notice can claim a redundancy payment.3. 单选题 P Co, the parent company of a group, owns shares in three othe
5、r companies. P 0!3 holdings are： QShares giving control of 60% of the voting rights in Q Co RShares giving control of 20% of the voting rights in R Co. remove all the directors of R CoP Co also has the right to appoint orSShares giving control of 10%of the voting rights in S Co,shares plus 90% of th
6、e non-voting preference Whichof these companies are subsidiaries of P Co? A Q Co, R Co and S CoB Q Co and S Co onlyC R Co and S Co onlyD Q Co and R Co only考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 S is not a subsidiary as Ps shareholdings in S do not give it the power to control S.
7、 R is a subsidiary as P has the right to appoint or remove the directors of R, and so control it4. 单选题 Which of the following, in the context of entering into a contract, constitutes a binding offer to sell a uniqueitem of furniture?A Placing an advert in a newspaper with a price attachedB Placing i
8、t on display inside a shop with a price attachedC Telling someone the price you may be willing to accept for itD Telling someone you will reduce the marked price on it by 10%考点 Chapter4FormationofcontractII解析 Adverts, displays and statements of information are invitations to treat.5. 单选题 Which of th
9、e following strategies would be immediately acceptable methods to reduce anidentified cost gap?A Reduce the desired margin without discussion with business ownersB Reduce the predicted selling priceC Source similar quality materials from another supplier at reduced costD Increase the predicted selli
10、ng price考点 Chapter2bTargetcosting解析 To reduce the acceptable margin would normally require agreement from the owners andaltering selling prices in any direction is not valid as the start point of target costing is tofind a competing products price, this cannot be changed.6. 简答题 What is the standard
11、of proof in civil proceedings?考点 Chapter1Lawandthelegalsystem解析 The case must be proved on the balance of probability.7. 单选题 Section 122 Insolvency Act 1986 specifically provides a distinct ground for applying to have a companyliquidated on the ground that it is just and equitable to do so. Which of
12、 the following parties may petition to have a company compulsorily liquidated under that provision? A Shareholders of the companyB Creditors of the companyC Debentureholders of the companyD The Secretary of State考点 Chapter21Insolvencyandadministration解析 Only the shareholders of a company may petitio
13、n for its just and equitable liquidation.8. 单选题 Which function in an organisation is responsible for ensuring that only properly authorised purchases which are necessary for the business are made? A Goods inwardsB Finance/accountsC PurchasinprocurementD Production/operations考点 Chapter8Theroleofaccou
14、nting解析 Rationale: The purchasing or procurement function is responsible for authorising purchases (and suppliers) and approving.The other functions contribute, however： production, by requisitioning only needed items； goods inwards, by checking that what was purchased is what is in fact received； a
15、nd accounts, by seeking proper documentary evidence and authorisation for payment. 9. 单选题 Different management accounting techniques can be used to account for environmentalcosts. One of these techniques involves analysing costs under three distinct categories: material,system, and delivery and disposal. What is this technique known as? A Activity-based costingB Life-cycle costingC
