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1、2022年ACCA英国注册会计师考试密押卷带答案1. 单选题 A large store selling office furniture stocks a popular chair for which the following information is available: Annual demand: 4,000 chairs Maximum inventory: 75 chairs Minimum inventory:20 chairs Lead time: 5 days Re-order quantity： 100 chairs What is the average inve
2、ntory level? A 75 chairsB 70 chairsC 55 chairsD 47 chairs考点 Chapter6Accountingformaterials解析 Average inventory = ROQ/2 + minimum inventory =100/2 + 20 = 70 chairs2. 单选题 Which of the following situations is most likely to result in a favourable selling price variance?A The sales director decided to c
3、hange from the planned policy of market skimming pricing to one of market penetration pricingB Fewer customers than expected took advantage of the early payment discounts offeredC Competitors charged lower prices than expected, therefore selling prices had to be reduced in order to compete effective
4、lyD Demand for the product was higher than expected and prices could be raised without adverse effects on sales volumes考点 Chapter22Applicationofperformancemeasurement解析 Raising prices in response to higher demand would result in a favourable selling price variance.3. 单选题 Of Mintzbergs nine manageria
5、l roles, which is being exercised by a manager who gathers information from contacts within and outside the organisation? A LeaderB MonitorC SpokespersonD Disseminator考点 Chapter11Leadingandmanagingpeople解析 Rationale: The monitor role involves scanning the environment and gathering information from a
6、 network of contacts.Asspokesperson, the manager can then provide information on behalf of the department or organisation to interested parties. As disseminator, (s)he can also spread relevant information to team members. The role of leader means hiring, firing and training staff.Pitfalls: Options B
7、, C and D are all information roles, so the distinction between them is quite fine. However, questions have been set at this level of detail, so such models are worth learning.4. 简答题 Explain what is meant by a flexible budget考点 Chapter15Budgeting解析 A flexible budget is a budget which, by recognising
8、 different cost behaviour patterns, is designed to change as volume of activity changes.5. 简答题 Camberwell runs a construction company. Classify the following costs by nature (direct or indirect) in the table below. Cost Direct Indirect Bricks Plant hire for long term contract Builders wages Accounta
9、nts wages 考点 Chapter4Costclassification解析 Cost Direct IndirectBricks 对Plant hire for long term contract 对Builders wages 对Accountants wages对6. 单选题 The mnemonic SPAMSOAP is often used to remember the range of financial control procedures. What does the O stand for in this mnemonic? A OperationsB Organ
10、isationC Oversight考点 Chapter9Control,securityandaudit解析 Rationale: Organisation in this context means identifying reporting lines, levels of authority and responsibility to ensure that everyone is aware of their control responsibilities. The full mnemonic stands for: Segregation of duties； Physical；
11、 Authorisation and approval； Management； Supervision； Organisation； Arithmetical and accounting； and Personnel.7. 材料题 At 31 March which of the following closing inventory valuations using LIFO is correct?A $6,500B $7,000C $7,500D $8,000考点 考点：Chapter6Accountingformaterials解析 See workings above. If yo
12、u selected the wrong option then check your workings carefully against the above table.8. 材料题 材料全屏 Fran and Gram registered a private limited company, Ire Ltd, in January 2009, with each of them becoming adirector of the company. Although the company did manage to make a small profit in its first ye
13、ar of trading, it was never a greatsuccess and in its second year of trading it made a loss of 10,000. At that time Fran said he thought the company should cease trading and be liquidated. Gram, however, wasinsistent that the company would be profitable in the long term so they agreed to carry on th
14、e business, withFran taking less of a part in the day-to-day management of the company, although retaining his position as acompany director. In the course of the next three years Gram falsified Ire Ltds accounts to disguise the fact that the companyhad continued to suffer losses, until it became obvious that
