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1、2022年ACCA英国注册会计师考前冲刺押题卷含答案1. 单选题 X plc is trying to get a trading permit, for which it qualifies. Unfortunately, there is a backlog at the issuing office, and X plc has been notified that there will be a delay in the processing of its permit. The divisional manager offers a donation to the issuing o
2、ffices staff welfare fund, if the official concerned will expedite the paperwork. Which of the following statements is true of this action? A Itis not unethical, becausethemoneyisofferedforpositivepurposes.B Itis not unethical, becauseXplcislegallyentitledto thebenefit itis claiming.C Itconstitutes
3、bribery.D Itconstitutes grease money.考点 Chapter19Ethicalconsiderations解析 Rationale： Grease money refers to payments for benefits to which the company is legally entitled-just to oil the wheels. Bribery is payment for benefits to which the company is not legally entitled - to bend the rules! In eithe
4、r case, this is unethical (and in some situations, illegal)-regardless of the legitimacy of the claim or the purposes to which the payment is (supposedly) put. Pitfalls： Know the difference between extortion, bribery, grease money, gifts and hospitality.2. 单选题 In a company limited by shares, what is
5、 the limit of a members liability?A The amount they guaranteed to pay in the event of the company being liquidatedB The amount of share capital they have purchased, including any amounts outstanding on the sharesthat they ownC Nothing, the company is liable for its own debts考点 Chapter12Corporationsa
6、ndlegalpersonality解析 In a company limited by shares, a members liability is limited to the amount of company sharecapital they have purchased, including any amounts outstanding.3. 单选题 Which of the following is a potential business benefit of a corporate diversity policy?A Compliance with equal oppor
7、tunities legislationB Respect for individualsC Better understanding of target market segmentsD Efficiency in managing human resources考点 Chapter13Diversityandequalopportunities解析 Rationale： A business can better understand (and meet) the needs of market segments if itemploys representatives of those
8、segments： this is a business benefit, because it enhances customer loyalty, sales revenue, profitability etc. Option A is a legal/moral benefit (and addresses equal opportunities rather than diversity). Option B is a benefit to employees in a diverse organisation. Option D is not true of diversity,
9、which requires significant management investment and less standardised HR solutions.4. 单选题 Mo has a significant holding in the shares of Nova Ltd. He wishes to use his shareholding to remove Owenfrom the board of directors but is not sure how to do so. Which of the following must be used to remove a
10、 director from office? A An ordinary resolutionB An ordinary resolution with special noticeC A special resolutionD A written resolution考点 Chapter18Companydirectors解析 An ordinary resolution with special notice is required to remove a director.5. 单选题 It is not unusual for some company investments to c
11、arry cumulative dividend rights. Which of the following statements about the declaration of cumulative dividends is correct? A They are not paid until profits reach a certain percentageB They are paid in the form of a bonus issueC They are paid out of capitalD They are paid when profits are availabl
12、e for that purpose考点 Chapter15Sharecapital解析 Cumulative dividends are paid when profits are available to pay them.6. 单选题 B acquired a lorry on 1 May 20X0 at a cost of $30,000. The lorry has an estimated useful life of four years, and an estimated resale value at the end of that time of $6,000. B cha
13、rges depreciation on the straight line basis, with a proportionate charge in the period of acquisition. What will the depreciation charge for the lorry be in Bs accounting period to 30 September 20X0? A $3,000B $2,500C $2,000D $5,000考点 Chapter8Tangiblenon-currentassets解析 $30,000-$6,000 4years_X_5mon
14、ths 12 months =$2,5007. 单选题 Which of the following statements concerning a principal ratifying a contract formed by an agent is correct?A The principal need not have existed when the contract was madeB The principal need not have had legal capacity when the contract was madeC The principal must comm
15、unicate their ratification of the contract clearly to the third partyD At least half of the provisions of the contract must be ratified考点 Chapter10Agencylaw解析 The principal must have existed and had legal capacity when the contract was formed. The entirecontract must be ratified. The principal must communicate their ratification clearly to the third party.8. 单
