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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 Which of the following must be proved to win a case of fraudulent trading under the Insolvency Act 1986?A The fraud was due to negligenceB The fraud was intendedC The fraud was profitableD The fraud was preventable考点 Chapter22Fraudulentandcriminalbehaviour解析 Intent mus
2、t be proved in order to win a case of fraudulent trading.2. 单选题 The first unit of an entirely new product took 160 labour hours to make and the labour cost was$3,200. Four units have now been produced and it is thought that a 75% learning curve applies tothe work. What will be the expected labour co
3、st of the fifth unit to be produced? A $1,004B $1,231C $1,641D $1,800考点 Chapter9Quantitativeanalysisinbudgeting解析 Time to produce the 5th unit = (410.196 360) = 50.2 hoursCost per hour = $3,200/160= $20 per hourCost for 5th unit = 50.2 hours $20 = $1,003.923. 单选题 A team is winding up a challenging p
4、roject that it has been working on for some time. Next week, the same team will go on to a new project with quite different challenges.Which stage of the group development model is this team likely to be going through? A NormingB DormingC Adjourning考点 Chapter14Individuals,groupsandteams解析 Rationale：
5、 Adjourning is where the group sees itself as having fulfilled its purpose, and there is aprocess of disconnectingfrom the task and group - because there will have to be a renegotiation of aims and roles for the new task. Dorming is where a group grows complacent about performance. Norming is a much
6、 earlier stage in the cycle, where the group reaches agreement about work methods, roles and behaviours.Pitfalls： Dorming and adjourning are all late stages of group development, and can be confused if you are not clear about them. Although forming, storming, norming and performing is better known,t
7、hese additional stages are part of Tuckmans model.4. 单选题 The following statements have been made about budgeting. (1) An incremental budget is a budget which is designed to change as the volume of outputchanges. (2) Zero-based budgeting is used to compare the incremental cost and related benefits of
8、activities. Which of the above statements is/are true? A 1 onlyB 2 onlyC Neither 1 nor 2D Both 1 and 2考点 Chapter8Budgetarysystems解析 The definition in statement 1 is a definition of a flexible budget. Incremental decisionpackages in ZBB are used to measure the incremental cost of an activity or incre
9、mentalactivity, and to assess the benefits that this will provide. Incremental decision packages canbe ranked according to the net benefit they will provide.5. 单选题 Which of the following resolutions is required to remove a director from office?A Ordinary resolutionB Ordinary resolution with special
10、noticeC Special resolutionD Special resolution with special notice考点 Chapter18Companydirectors解析 The removal of a company director from office requires an ordinary resolution with special notice.6. 单选题 Which of the following is an interpersonal role of management, in Mintzbergs classification of nin
11、emanagerial roles?A SpokespersonB FigureheadC NegotiatorD Resource allocator考点 Chapter11Leadingandmanagingpeople解析 Rationale: Interpersonal roles are based on the managers formal authority: they include the roles of figurehead, leader and liaison. Informational roles are based on the managers positi
12、on in internal and external information networks: they include monitor, spokesperson and disseminator. Decisional roles relate to the work of the managers department: entrepreneur, disturbance handler, resource allocator and negotiator.7. 单选题 A manufacturer and retailer of kitchens introduces an ent
13、erprise resource planning system. Which of the following is NOT likely to be a potential benefit of introducing this system? A Schedules of labour are prepared for manufacturingB Inventory records are updated automaticallyC Sales are recorded into the financial ledgersD Critical strategic informatio
14、n can be summarised考点 Chapter14Performancemanagementinformationsystems解析 The tracking and summarising of critical strategic information is done by an ExecutiveInformation System (EIS).The other three options are all likely to be potential benefits which would result from theintroduction of an ERPS.8
15、. 单选题 The following, with one exception, are claimed as advantages for job enrichment as a form of job redesign. Which is the exception? A It increases job satisfactionB It enhances quality of outputC It replaces monetary rewardsD It reduces supervisory costs考点 Chapter15Motivatingindividualsandgroups解析 Rationale: Job enrichment cannot offer management a cheap way of motivating employees: event
