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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 A company pays rent quarterly in arrears on 1 January, 1 April, 1 July and 1 October each year. The rent was increased from $90,000 per year to $120,000 per year as from 1 October 20X2. What rent expense and accrual should be included in the companys fina
2、ncial statements for the year ended 31 January 20X3? Rent expense Accrual $ $ A 100,000 20,000B 100,000 10,000C 97,500 10,000D 97,500 20,000考点 Chapter10Accrualsandprepayments解析 $February to March 20X2 (22,500 x 2/3)15,000April to June22,500July to September22,500October to December30,000January 20X3
3、 (30,000 x 1/3)10,000Rent for the year100,000Accrual 30,000 x 1/3 = 10,0002. 单选题 Bookz Co pays royalties to writers annually, in February, the payment covering the previous calendar year. As at the end of December 20X2, Bookz Co had accrued $100,000 in royalties due to writers. However, a check of t
4、he royalty calculation performed in January 20X3 established that the actual figure due to be paid by Bookz Co to writers was $150,000. Before this under-accrual was discovered, Bookz Cos draft statement of profit or loss for the accounting year ended 31 December 20X2 showed a profit of $125,000 and
5、 their draft statement of financial position showed net assets of $375,000. What will Bookz Cos profit and net asset position be after an entry to correct the under-accrual has been processed? Profit for the year Net asset position A $175,000 $425,000B $125,000 $375,000C $75,000 $325,000D $25,000 $2
6、25,000考点 Chapter10Accrualsandprepayments解析 The double entry to record the accrual in the accounts is:Dr Expenses (SPL) $50,000 Cr Accruals (SOFP) $50,000 This reduces profit from $125,000 to $75,000 and the net asset position from $375,000 to $325,0003. 单选题 Which of the following would be included i
7、n the principles of Corporate Social Responsibility? (i) Human rights (ii) Employee welfare (iii) Professional ethics (iv) Support for local suppliers A (ii) and (iii) onlyB (i) onlyC (ii), (iii) and (iv) onlyD (i), (ii) and (iv) only考点 Chapter7Corporategovernanceandsocialresponsibility解析 Rationale：
8、 Professional ethics concern the individual ethical sphere, not the wider sphere of Corporate Social Responsibility which operates at the level of the firm. All of the others are CSR principles: human rights as a component of ethical trading and investment; employee welfare as part of ethical employ
9、ment; and support for local suppliers as an example of sustainability.Pitfalls: The combinations were designed to test if your thinking was limited to internal organisational matters or commercial matters. 4. 单选题 Which of the following statements about contingent assets and contingent liabilities ar
10、e correct? 1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable. 2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it will be required, with no provision being made. 3 No disclosure is requi
11、red for a contingent liability if it is not probable that a transfer of economic benefits to settle it will be required 4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment or receipt is remote A 1 and 4 onlyB 2 and 3 onlyC 2, 3 and 4D 1,
12、 2 and 4考点 Chapter11Provisionsandcontingencies解析 A possible transfer of economic benefits should be disclosed. Where transfer is probable aprovision should be made5. 单选题 The cash book shows a bank balance of $5,675 overdrawn at 31 August 20X5. It is subsequently discovered that a standing order for
13、$125 has been entered twice, and that a dishonoured cheque for $450 has been debited in the cash book instead of credited.What is the correct bank balance? A $5,100 overdrawnB $6,000 overdrawnC $6,250 overdrawnD $6,450 overdrawn考点 Chapter15Bankreconciliations解析 $Balance b/d 5,675o/dLess： standing or
14、der (125)Add: dishonoured cheque (450 x 2)9006,450 o/d6. 单选题 Which of the following describes the tort of passing-off?A The use of a business name or trademark that misleads the consumer to believe that one business isthat of anotherB Misleading a consumer to take actions that are to their detrimentC A consumer deliberately wearing a product that purports to be made by one brand but which isactually a fake考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Passing-off is the use of a business name or trademark that misleads a consumer to belie
