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1、2022年ACCA英国注册会计师考试模拟卷含答案1. 单选题 An organisation restores its petty cash balance to $250 at the end of each month. During October, the total expenditure column in the petty cash book was calculated as being $210, and the imprest was restored by this amount. The analysis columns posted to the nominal l
2、edger totalled only $200.Which one of the following would this error cause? A The trial balance being $10 higher on the debit sideB The trial balance being $10 higher on the credit sideC No imbalance in the trial balanceD The petty cash balance being $10 lower than it should be考点 Chapter16Correction
3、oferrors解析 The cash book was credited with $210 reimbursement of petty cash. However, the nominal ledger was posted with only $200 of expenditure (debits). Therefore the credits are $10 higher than the debits.2. 单选题 A company manufactures a single product, M. Budgeted production output of product M
4、during August is 200 units. Each unit of product M requires 6 labour hours for completion and PR Co anticipates 20 per cent idle time. Labour is paid at a rate of $7 per hour. What is the direct labour cost budget for August?A $6,720B $8,400C $10,080D $10,500考点 Chapter16Thebudgetaryprocess解析 HoursAc
5、tive hours required for production = 200 x 6 hours = 1,200Allowance for idle time (20% of total time = 25% of active time) 300Total hours to be paid for 1,500x $7 per hourDirect labour cost budget $10,5003. 单选题 The following statements have been made about budgets and standards: (i) Budgets can be u
6、sed in situations where output cannot be measured, but standardscannot be used in such situations. (ii) Budgets can include allowances for inefficiencies in operations, but standards useperformance targets which are attainable under the most favourable conditions. (iii) Budgets are used for planning
7、 purposes, standards are used only for controlpurposes. Which of the above statements is/are true? A (i) , (ii) and (iii)B (i) and (ii) onlyC (i) onlyD (ii) and (iii) only考点 Chapter10Budgetingandstandardcosting解析 Statement (ii) is not correct. Standards can include allowances for inefficiencies inop
8、erations, through the use of attainable standards. Statement (iii) is not correct either,standards and budgets are both used for planning and control purposes.4. 材料题 材料全屏 G Co makes the following purchases and sales. 1 January Purchases Sales4.000units for $10,000 31 JanuaryPurchases 1.000units for
9、$2,000 15 February Sales3.000units for $13,000 28 February Purchases1,500 units for $3,750 14 March Sales500 units for $1,200 54 【单项选择题】 At 31 March which of the following closing inventory valuations using FIFO is correct? A $8,000B $7,500C $7,000D $6,500考点 考点：Chapter6Accountingformaterials解析 See w
10、orkings above. If you selected the wrong option then check your workings carefully against the above table.5. 单选题 Reliability, responsibility, courtesy and respect are the personal qualities expected of an accountant. Which of the followingwords correctly complete this statement? A AccountabilityB S
11、ocial responsibilityC TimelinessD Ambition考点 Chapter19Ethicalconsiderations解析 Rationale： Accountability and social responsibility are classed as professional qualities, notpersonal qualities. Ambition is a personal quality - but is not considered essential in a professional ethics context： it caneve
12、n pose ethical dilemmas Pitfalls： You need to read the question stems carefully to pick up fine distinctions such as personal and professional.6. 材料题 If F Co choose to prioritise the manufacture of Product A, calculate the value (in $) of the maximumnet profit using throughput analysis.考点 考点：Chapter
13、2dThroughputaccounting解析 7. 材料题 State what Lancashire Hair Brushes would need to prove in order to establish that it is a victim ofpassing-off.考点 考点：Chapter14Constitutionofacompany解析 In order to be successful, Lancashire Hair Brushes plc will need to satisfy the court that confusion has arisen because of National Hair Brushes use of its registered name and it lays claim to something exclusive and distinctive and not something in general use.8. 单选题 Which of the following is executed consideration?A Providing good
