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1、2022年ACCA英国注册会计师必考试题库含答案1. 论述题 Are variable production overhead variances based on hours paid or hours worked?考点 Chapter11Varianceanalysis解析 Variable production overhead variances are based on hours worked.2. 单选题 If closing inventories of raw materials are valued at standard cost, the material price
2、 variance is calculatedon material purchases in the period.A TrueB False考点 Chapter11Varianceanalysis解析 If closing inventories of raw materials are valued at standard cost, the material price variance is calculatedon material purchases in the period.3. 单选题 Which of the following statements is correct
3、?A A stores ledger account will be updated from a goods received note onlyB A stores requisition will only detail the type of product required by a customerC The termlead time is best used to describe the time between receiving an order and paying for itD To make an issue from stores authorisation s
4、hould be required考点 Chapter6Accountingformaterials解析 Option A: A stores ledger account records details of receipts and issuesOption B: A stores requisition will also detail quantity requiredOption C: Lead time is the time between placing an order and receiving goods4. 单选题 At 31 December 20X3 Q, a li
5、mited liability company, owned a building that had cost $800,000 on 1 January 20W4.It was being depreciated at 2% per year. On 31 December 20X3 a revaluation to $1,000,000 was recognised. At this date the building had a remaining useful life of 40 years. What is the balance on the revaluation surplu
6、s at 31 December 20X3 and the depreciation charge in the statement of profit orloss for the year ended 31 December 20X4? Depreciation charge for year ended Revaluation surplus as at 31 31 December 20X4 (statement of profit or loss)December 20X3 (statement of financial position) $ $ A 25.000 200,000B
7、 25,000360,000C 20,000 200,000D 20,000360,000考点 Chapter8Tangiblenon-currentassets解析 Revaluation surplus - (1,000,000 - (800,000 - (800,000 x 2% x 10) Depreciation charge - (1,000,000/40) = $25,000 = $360,000 5. 单选题 Wanda Co allows customers to return faulty goods within 14 days of purchase. At 30 No
8、vember 20X5 a provision of $6,548 was made for sales returns. At 30 November 20X6, the provision was re-calculated and should now be $7,634 What should be reported in Wanda Cos statement of profit or loss for the year to 31 October 20X6 in respect of the provision? A A charge of $7,634B A credit of
9、$7,634C A charge of $1,086D A credit of $1,086考点 Chapter11Provisionsandcontingencies解析 The provision should be increased by $1,086, the double entry is therefore Dr Expenses, CrProvision.6. 单选题 What is the term given to the idea that the combined output of a number of individuals working together wi
10、ll exceed that of the same individuals working separately?A SympathyB SpecialisationC SynergyD Systems thinking考点 Chapter1Businessorganisationsandtheirstakeholders解析 Rationale: Synergy is the 2 + 2 = 5 factor, and is one of the key reasons for the formation of teams and organisations.Pitfalls: You n
11、eed to read all the options carefully, especially if they look similar and all sound plausible.Ways in: You should be able to define the other options, to confirm that they do not fit the definition given.7. 单选题 Which of the following is not a conflict of interest?A AnACCA memberisin direct competit
12、ion with a client on a contractB AnACCA memberismarried to a director of the clientC AnACCA memberisan officer of the client company but does not dealD AnACCA memberispart of a joint venture with a competitor of the client考点 Chapter19Ethicalconsiderations解析 Rationale： The fact that the ACCA member d
13、oes not deal with the clients affairs is a safeguard against a conflict of interest.8. 单选题 The term insider dealing relates to a number of potential criminal offences. Which TWO of the following are crimes in relation to insider dealing? (1) Encouraging someone to engage in insider dealing (2) Faili
14、ng to report insider dealing (3) Concealing insider dealing (4) Passing on inside information A 1 and 2B 1 and 4C 2 and 3D 2 and 4考点 Chapter22Fraudulentandcriminalbehaviour解析 It is an insider dealing offence to encourage another to engage in insider dealing or pass on insideInformation. Failing to report is a money laundering offence.9. 单选题 The following information is available about the plant, property and equipmen
