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1、2022-2023年ACCA英国注册会计师考试全真模拟试题（200题）含答案1. 单选题 The electricity account for Jingles Co for the year ended 30 June 20X1 was as follows. $ Opening balance for electricity accrued at 1 July 20X0300 Payments made during the year 1 August 20X0 for three months to 31 July 20X0 600 1 November 20X0 for three m
2、onths to 31 October 20X0 720 1 February 20X1 for three months to 31 January 20X1 900 30 June 20X1 for three months to 30 April 20X1 840 Jingles Co expects the next bill due in September to be for the same amount as the bill received in June. What are the appropriate amounts for electricity to be inc
3、luded in the financial statements of Jingles Co for the year ended 30 June 20X1? Statement of Statement of financial position profit or loss A $560 $3,320B $560 $3,060C $860 $3,060D $860$3,320考点 Chapter16Correctionoferrors解析 A Statement of financial position $560, Statement of profit or loss $3,320
4、ELECTRICITY ACCOUNT2. 单选题 Which of the following statements in relation to effective consideration is correct?A It must be both adequate and sufficientB It must be adequate but need not be sufficientC It must be sufficient but need not be adequate考点 Chapter4FormationofcontractII解析 Consideration must
5、 be sufficient but need not be adequate.3. 单选题 Mr Q is manager of a division which is undergoing a business downturn. He tries to shelter the workforce from the effects of downsizing: taking time for consultation, organising counselling and refusing to institute compulsory redundancies. Which one of
6、 the following cultural types identified in the Hofstede model is this manager most likely to represent？ A Lowpower-distanceB Low masculinityC Low uncertainty avoidanceD Highindividuality考点 Chapter6Organisationalcultureandcommittees解析 Rationale： Low masculinity (or femininity) is about high regard f
7、or values such as focus on relationships and quality ofworking life, and the acceptability of such values for both men and women： Mr Qs nurturing style would score on this dimension. His approach does not really say anything about power-distance (command-and- control v delegation-and- involvement).
8、There are elements of uncertainty-avoidance in his attempt to minimise staff insecurity - but this would be high UA, not low UA.Pitfalls： Dont confuse the masculine/feminine dimension with straightforward gender stereotypes!4. 简答题 What is the difference between internal and functional benchmarking?考
9、点 Chapter21Performancemeasurement解析 Internal benchmarking - comparisons between different departments or functions within an organisation.Functional benchmarking - comparisons with organisations with similar core activities that are not a competitor.5. 单选题 Which of the following statements regarding
10、 standard setting is correct?A Imposed standards are more likely to be achievedB Managers across the organisation should be targeted using the same standardsC Standards should be set at an ideal level with no built in stretchD Participation in standard setting is more motivating than where standards
11、 areimposed考点 Chapter18Furtheraspectsofperformancemanagement解析 There is nothing to suggest that imposed standards are more likely to be achieved. Wheremanagers are allowed to participate in the setting of standards, they are usually moremotivated and this can lead to more acceptance of these standar
12、ds.Managers should be targeted on factors which they can control, and be set targets whichare specific to their business area.It is recognised that ideal standard do not generally motivate, therefore standards aregenerally set at an achievable level with some stretch built in.6. 单选题 Which of the fol
13、lowing statements concerning cases brought before a Magistrates Courts is correct?A The case is decided by the Magistrate rather than a juryB Only criminal cases are heard at a Magistrates CourtC Appeals are made directly to the Court of Appeal考点 Chapter1Lawandthelegalsystem解析 In a Magistrates Court
14、, cases are decided by the Magistrate because there is no jury. The Magistrates Court does have some civil jurisdiction, for example in family proceedings. Appeals are usually made to the Crown Court, but the High Court may also hear them.7. 材料题 材料全屏 Two years ago Fin inherited some money and decided to invest the money in company shares. At that time he heard that Heave Ltd was badly in need of additional capital and that the directors haddecided that the only way to raise the needed money was to offer fully p
