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1、2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 单选题 Which one of the following statements is a criticism of absolutism?A It is based on a fundamental contradictionB It takes no account of changing norms in societyC It leads to a culture of anything goesD It promotes the pursuing of short-term selfish desires考点 Chapt
2、er19Ethicalconsiderations解析 Rationale： Statements A and C are criticisms of relativism and Statement D refers to egoism2. 单选题 The following, apart from one statement, are measures for encouraging upward communication in an organisation. Which is the incorrect statement? A Suggestion schemesB Managem
3、ent by Walking AroundC Exception reporting考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: Exception reporting may improve the quality of upward communication (making itmore selective), but it does not encourage it: if anything, it may create a culture in which staff dont bother their
4、superiors with information. The other options are all ways of encouraging upward flow of information and ideas - which otherwise tends to be rare in organisations. 3. 单选题 The following documents are used in accounting for raw materials:(i) goods received note(ii) materials returned note(iii) materia
5、ls requisition note(iv) delivery noteWhich of the documents may be used to record raw materials sent back to stores from production?A (i) and (ii)B (i) and (iv)C (ii) onlyD (ii) and (iii)考点 Chapter6Accountingformaterials解析 A materials returned note is used to record materials sent back to stores fro
6、m production. A materials requisition note is a request from production to stores for material. A goods received note is produced by the stores department to record the receipt of goods into stores and a delivery note is provided by the supplier when goods are delivered.4. 单选题 Which of the following
7、 costs may be included when arriving at the cost of finished goods inventory for inclusion in the financial statements of a manufacturing company? 1 Carriage inwards 2 Carriage outwards 3 Depreciation of factory plant 4 Finished goods storage costs 5 Factory supervisors wages A 1 and 5 onlyB 2, 4 an
8、d 5 onlyC 1, 3 and 5 onlyD 1, 2, 3 and 4 only考点 Chapter7Inventory解析 Carriage outwards and storage are distribution costs.5. 单选题 Which of the following individuals can be considered an employee?A David who invoices his employer and is paid grossB Sally who may delegate her work to othersC Rob who is
9、provided with his work tools by his employerD Jane who chooses the hours that she works考点 Chapter8Contractofemployment解析 The provision of work tools by an employer is a sign that the person is an employee. The otheroptions indicate the person is self-employed.6. 论述题 Choose the appropriate words from
10、 those highlighted. The greatest/least benefit from the use of standard costing can be gained if there is a degree of repetitionin the production process. Standard costing is therefore most/less suited to organisations which produce to customer demand andrequirements and most/less suited to mass pro
11、duction. 考点 Chapter10Budgetingandstandardcosting解析 The greatest benefit from the use of standard costing can be gained if there is a degree of repetitionin the production process.Standard costing is therefore less suited to organisations which produce to customer demand andrequirements and most suit
12、ed to mass production.7. 单选题 Which of the following is not a key tool of team building?A Members identify with the teamB Members are as alike as possibleC Members commit to shared objectives考点 Chapter14Individuals,groupsandteams解析 Rationale: Compatibility is not the same as homogeneity: teams need d
13、iversity, in order to havea mix and balance ofcontribution and roles. The other options correspond to team identity, and shared objective: two of the key tools of teambuilding.8. 填空题 This objective test question contains a question type which will only appear in a computer-based exam, but this quest
14、ion provides valuable practice for all students whichever versionof the exam they are taking. Mr. Green makes salads. The standard plate of salad has 30 g of lettuce (L), 50 g of peppers(P) and 80 g of beetroot (B). The standard prices of the three ingredients are $0.2/kg,0.4/kg and 0.8/kg respectiv
15、ely. The actual prices were $0.22/kg, $0.38/kg and $0.82/kg. Mr. Green has been experimenting and so in July he changed the mix of vegetables on theplate thus: 1,500 plates contained 62,000 grams of lettuce, 81,000 grams of peppers and102,000 grams of beetroot. What is the cost difference between the actual mix and the standard mix to the nearestcent? 考点 Chapter11Varianceanalysis解析 9. 单选题 ABC Company uses throughput accounting. Machine time is th
