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1、2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）1. 不定项选择题 Which TWO of the following labour records may be used to allocate costs to the variouscost units in a factory?A Employee record cardB Attendance record cardC TimesheetD Job card考点 Chapter8Contractofemployment解析 A timesheet and a job card are used to allo
2、cate labour costs to cost units. An attendance record card is used for payroll purposes and an employee record card details all of the information relating to an employee.2. 单选题 A recent trend in organisation and management is the rise in virtual organisation and virtual teamworking. To which of the
3、 following environmental (PEST) factors is this most directly attributed? A EconomicB Socio-culturalC TechnologicalD Political考点 Chapter2Thebusinessenvironment解析 Rationale: Virtual organisation is the collaboration of geographically dispersed individuals and teams, specifically using thelatest infor
4、mation and communication technology (ICT) enablers: the Internet, web-conferencing and so on.3. 填空题 (1)_ are a (2) _remedy designed to restore the injured party to the positionthey would have been in had the contract been (3) _A loss outside the natural course of events will only be compensated if t
5、he (4) _circumstances are within the (5) _s knowledge at the time of making the contract.In assessing the amount of damage it is assumed that the (6) _will (7) _their loss.A contractual term designed as a (8) _is (9) _.考点 Chapter6Breachofcontractandremedies解析 damages are a common lawremedy designed
6、to restore the injured party to the positionthey would have been in had the contract been performed . A loss outside the natural course of events will only be compensated if the exceptional circumstances are within the defendants knowledge at the time of making the contract.In assessing the amount o
7、f damage it is assumed that the claimant will mitigate their loss.A contractual term designed as a penalty clause is void.4. 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 Chapter
8、14Individuals,groupsandteams解析 Rationale: Compatibility is not the same as homogeneity: teams need diversity, 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.5. 单选题 The first stage i
9、n the recruitment process is:A To write a job descriptionB To write a person specificationC To identify a vacancyD To liaise with recruitment consultants考点 Chapter12Recruitmentandselection解析 Rationale: This should have been fairly straightforward. It would be quite difficult to write a jobdescriptio
10、n or a personspecification if a vacancy had not first been identified.6. 单选题 Which of the following is a right of the holder of a debenture that is secured by a fixed charge?A Payment of a company dividendB To vote at the companys general meetingC To vote on company resolutions that affect them as a
11、 debentureholderD To prevent the company from selling the asset secured by the charge考点 Chapter16Loancapital解析 Debentureholders do not have the right to dividends, to attend company meetings or to vote oncompany resolutions. However, if the debenture is secured by a fixed charge, they may prevent th
12、ecompany from selling the asset that the charge is secured on.7. 单选题 G manages a junior employee who has been performing very well in his job. G wishes to motivate him and has decided to offer him a greater level of responsibility within the business. What type of job redesign is G offering the juni
13、or employee? A Job enlargementB Job rotationC Job enrichmentD Job switching考点 Chapter15Motivatingindividualsandgroups解析 This allows people to grow personally and professionally by exposing them to higher levels of responsibility and morechallenging tasks.8. 单选题 Which type of dividend is paid by the
14、issue of additional shares?A Scrip dividendsB Equity dividendsC Capital dividends考点 Chapter17Capitalmaintenanceanddividendlaw解析 Scrip dividends are paid by issuing additional shares.9. 单选题 The profit made by a business in 20X7 was $35,400. The proprietor injected new capital of $10,200 during the ye
15、ar and withdrew a monthly salary of $500.If net assets at the end of 20X7 were $95,100, what was the proprietors capital at the beginning of the year？ A $50,000B $55,500C $63,900D $134,700考点 Chapter5Ledgeraccountsanddoubleentry解析 I =P + Ci - D=$(35,400 - 6,000 + 10,200)=$39,600Therefore, opening capital = opening net assets = $(95,100 - 39,600) =$55,500.
