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1、2022-2023年ACCA英国注册会计师试题库含答案（300题）1. 单选题 Some statutory instruments require a resolution of Parliament to come into effect, but others must be laidbefore Parliament for a particular period of time before coming in effect. How many days must statutory instruments be laid before Parliament before comin
2、g into effect? A 10B 20C 30D 40考点 Chapter2Sourcesoflaw解析 Statutory instruments must be laid before Parliament for 40 days before coming into effect.2. 填空题 A private company does not need to apply to the court to reduce its share capital if it supports its_ with a _.考点 Chapter17Capitalmaintenanceandd
3、ividendlaw解析 A private company does not need to apply to the court to reduce its share capital if it supports its specialresolution with a solvency statement.3. 单选题 A company is in the process of setting standard unit costs for next period. Product J uses two types of material, P and S. 7 kg of mate
4、rial P and 3 kg of material S are needed, at a standard price of $4 per kg and $9 per kg respectively.Direct labour will cost $7 per hour and each unit of J requires 5 hours of labour.Production overheads are to be recovered at the rate of $6 per direct labour hour, and general overhead is to be abs
5、orbed at a rate of ten per cent of production cost.What is the standard prime cost for one unit of product J?A $55B $90C $120D $132考点 Chapter20Standardcosting解析 $ per unit $ per unitMaterial P 7 kg x $4 28Material S 3 kg x $9 27 55Direct labour 5hr x $7 35Standard prime cost of product J 904. 单选题 Th
6、e term secondary stakeholders describes which group of stakeholders?A Stakeholders who conduct transactions with the organisationB Stakeholders who have a contractual relationship with the organisationC Stakeholders who do not have a contractual relationship with the organisation考点 Chapter1Businesso
7、rganisationsandtheirstakeholders解析 Rationale: Secondary stakeholders are stakeholders who do not have a contractual relationshipwith the organisation.Primary stakeholders are stakeholders who do have a contractual relationship with the organisation.5. 填空题 This objective test question contains a ques
8、tion type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever versionof the exam they are taking. P CO makes two products P1 and P2 budgeted details of which are as follows: P1 P2 $ $ Selling price 10.00 8.00 Cost per unit:Direct m
9、aterials 3.50 4.00 Direct labour 1.50 1.00 Variable overhead 0.60 0.40 Fixed overhead 1.20 1.00 Profit per unit 3.20 1.60 Budgeted production and sales for the year ended 30 November 2015 are: Product P1 10,000 units Product P2 12,500 units The fixed overhead costs included in P1 relate to apportion
10、ment of general overhead costsonly. However P2 also includes specific fixed overheads totalling $2,500. If only product P1 were to be made, how many units (to the nearest unit) would need tobe sold in order to achieve a profit of $60,000 each year? 考点 Chapter3Costvolumeprofit(CVP)analysis解析 Number o
11、f units required to make target profit = fixed costs + target profit/contributionper unit of P1.Fixed costs = ($1.2 10,000) + ($1 12,500) $2,500 = $22,000.Contribution per unit of P = $3.20 + $1.20 = $4.40.($22,000 + $60,000)/$4.40 = 18,636 units.6. 单选题 Bee injured her eye after failing to close a s
12、afety gate on a machine as instructed. She was also not wearingmandatory safety goggles as required by her contract of employment. Which of the following is this an example of? A Novus actus interveniensB Volenti non fit injuriaC Res ipsa loquiturD Contributory negligence考点 Chapter7Thelawoftortsandprofessionalnegligence解析 By not wearing the safety goggles, Bee accepted the ri
