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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 Which one of the following statements about the liability of a new partner in a partnership is correct?A New partners automatically assume liability for existing partnership debts when they join the firmand for new debts incurred after they joinB New partners are only
2、liable for partnership debts that they personally authoriseC New partners are not liable for existing partnership debts when they join but are liable for newpartnership debts incurred after they joinD New partners become liable for new partnership debts when they meet the creditors personally考点 Chap
3、ter11Partnerships解析 New partners are only liable for partnership debts incurred after they join a firm.2. 论述题 XX is aware that there is a learning effect for the production of one of its new products, but is unsureabout the degree of learning. The following data relate to this product. Time taken to
4、 produce the first unit 28 direct labour hours Production to date 15 units Cumulative time taken to date 104 direct labour hours What is the percentage learning effect? 考点 Chapter9Quantitativeanalysisinbudgeting解析 Average time taken per unit to date = (104 15) = 6.933 hoursUsing the button on your c
5、alculator probably marked 10x, 0.155 converts back to a normal figure of0.70. Thus the learning rate is 70%.3. 单选题 A total cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term. What type of cost i
6、s this?A A fixed costB A variable costC A semi-variable costD A stepped fixed cost考点 Chapter5Costbehaviour解析 The cost described is a stepped fixed cost. A stepped fixed cost is fixed in nature but only within certain levels of activity.4. 单选题 The following statements have been made about life cycle
7、costing. (1) Life cycle costing is needed in order to plan for the maximum length of commercial life fornew products. (2) Life cycle costing is particularly suited to businesses that manufacture products with longlife cycles and who have significant research and development costs. Which of the above
8、 statements is/are true? A 1 onlyB 2 onlyC Neither 1 nor 2D Both 1 and 2考点 Chapter2cLifecyclecosting解析 The correct answer is: Neither 1 nor 2.Life cycle costing does not have as an objective the maximisation of the commercial life ofnew products. Costs are estimated on the basis of the expected life
9、 of a product.Life cycle costing is particularly suited to businesses that manufacture products with shortlife cycles and who have significant research and development costs.5. 材料题 材料全屏 Fill in the blanks using words from the list (a) to (g). (a) target cost (b) cost gap (c) budgeted selling price (
10、d) production cost (e) target selling price (f) estimated cost (g) target profit 15 【论述题】 Target cost = _ _ 考点 考点：Chapter2bTargetcosting解析 Target cost = (e) target selling price (g) target profit6. 单选题 Which of the following sets the specific duties expected of a companys secretary?A The Articles of
11、 AssociationB The Companies ActC The Memorandum of AssociationD The Board of Directors考点 Chapter19Othercompanyofficers解析 It is the Board of Directors that sets the specific duties of the company secretary.7. 单选题 Holding out is a key element of which form of agency?A Agency by estoppelB Agency by nec
12、essityC Agency by implied agreement考点 Chapter10Agencylaw解析 Agency by estoppel occurs where one party holds out to another that a person is acting as their agent.8. 单选题 What is the name given to an approach to ethical decision-making which considers the right decision to be the one which results in t
13、he greatest good to the greatest number of people in a given situation? A UtilitarianismB DeontologyC Virtue ethics考点 Chapter19Ethicalconsiderations解析 Rationale: Utilitarianism is based on usefulness: the greatest good of the greatest number.Deontology is an alternative approach based on absolute mo
14、ral principles (or categorical imperatives): what is morally right in a situation. Virtue ethics is a belief in pursuing positive moral qualities, which flow out into behaviour. 9. 单选题 A purchase return of $48 has been wrongly posted to the debit of the sales returns account, but has been correctly entered in the suppliers account.Which of the following statements about the trial balance would be correct? A The credit side to be $48 more than the debit sideB The debit s
