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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 The following statements refer to qualities of good information: (i) It should be communicated to the right person. (ii) It should always be completely accurate before it is used. (iii) It should be understandable by the recipient. Which of the above statements are cor
2、rect? A (i) and (ii) onlyB (i) and (iii) onlyC (ii) and (iii) onlyD (i), (ii) and (iii)考点 Chapter2Sourcesofdata解析 The information should be sufficiently accurate given time and cost constraints. Managers should be made aware of the degree of accuracy of the information.2. 单选题 How many days notice is
3、 required for a meeting at which a special resolution is to be voted on?A 14B 21C 28考点 Chapter20Companymeetingsandresolutions解析 14 days notice is required for a special resolution.3. 材料题 Explain how the companys debts will be paid out of its liquidated assets考点 考点：Chapter21Insolvencyandadministratio
4、n解析 Company assets:Land valued at 20,000Other assets 10,000 (7,750 plus 2,250 raised from the shareholders)Companys liabilities:Secured loan 20,000Business creditors 10,000Bank overdraft 10,000The sale of the land will be used to repay the secured loan and this will leave assets of 10,000 to paycred
5、itors of 20,000. The business creditors and the bank will therefore receive half their money back. Thiswould leave the business creditors and the bank owed 5,000 each.4. 单选题 Each unit of product Echo takes five direct labour hours to make. Quality standards are high, and 8% of units are rejected aft
6、er completion as sub-standard. Next months budgets are as follows.Opening inventories of finished goods 3,000 units Planned closing inventories of finished goods 7,600 units Budgeted sales of Echo 36,800 unitsAll inventories of finished goods must have successfully passed the quality control check.W
7、hat is the direct labour hours budget for the month?A 190,440 hoursB 207,000 hoursC 223,560 hoursD 225,000 hours考点 Chapter16Thebudgetaryprocess解析 UnitsPlanned increase in inventories of finished goods4,600Budgeted sales 36,800Budgeted production (to pass quality control check)41,400This is 92% of to
8、tal production, allowing for an 8% rejection rate.Budgeted production =100/92x41,400=45,000 unitsBudgeted direct labour hours = (x 5 hours per unit) 225,000 hours5. 单选题 In the context of the law of agency, an agent will NOT be liable for a contract in which of the followinginstances?A Where the agen
9、t fails to disclose that they are acting as suchB Where the agent intends to take the benefit of the contract and does not disclose they are acting asan agentC Where the agent acts on their own behalf although claiming to be an agent考点 Chapter10Agencylaw解析 Agents are liable if they intend to take th
10、e benefit of a contract if they fail to disclose they are actingas agent, or if they act in their own interest whilst claiming to be an agent.6. 单选题 An organisation is owned and run by central government agencies. The organisation is best described as which of thefollowing statements?A A voluntary s
11、ector organisationB A private sector organisationC A public sector organisation考点 Chapter1Businessorganisationsandtheirstakeholders解析 Rationale: Such an organisation is part of the public sector. The voluntary sector comprises charities and other organisations whose members are volunteers. Private s
12、ector comprises nongovernmental organisations,such as limited companie.Pitfalls: Watch out for public and private sector terms - and be able to distinguish clearly between them.7. 单选题 The balance on Jude Cos payables ledger control account is $31,554. The accountant at Jude Co has discovered that sh
13、e has not recorded:A settlement discount of $53 received from a supplier; and A suppliers invoice for $622.What amount should be reported for payables on Jude Cos statement of financial position? A $30,879B $30,985C $32,123D $32,229考点 Chapter14Controlaccounts解析 Balance per ledger $31,554CrDiscount $
14、53DrInvoice $622CrCorrected balance$32,1238. 单选题 The net present value of an investment at 12% is $24,000, and at 20% is -$8,000. What is the internal rate of return of this investment?A 6%B 12%C 16%D 18%考点 Chapter19Methodsofprojectappraisal解析 The internal rate of return (IRR) of the investment can be calculated using the following formula. IRR=a%+（A/A-BX(b-a)% where a= first interest rate =12% b=second interest rate =20% A =first NPV =$24,000
