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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 A company manufactures a carbonated drink, which is sold in 1 litre bottles. During the bottling process there is a 20% loss of liquid input due to spillage and evaporation. What is the standard usage of liquid per bottle?A 0.80litresB 1.00litresC 1.20 litresD
2、 1.25 litres考点 Chapter20Standardcosting解析 Required liquid input = 1 litre x 100 = 1.25 litres2. 单选题 Which TWO of the following are elements of a companys constitution? (1) Memorandum of association (2) Articles of association (3) Company resolutions (4) Register of members A 1 and 2B 1 and 4C 2 and
3、3D 3 and 4考点 Chapter14Constitutionofacompany解析 A companys constitution consists of its articles of association and any resolutions or agreementsthat it makes.3. 单选题 A line graph is being produced to show the cost of advertising and sales revenue for a business. Which values would be shown on which a
4、xis?A Both on the y-axisB Both on the x-axisC Cost of advertising on the x-axis and sales revenue on the y-axisD Sales revenue on the x-axis and cost of advertising on the y-axis考点 Chapter3Presentinginformation解析 The sales revenue is dependent on the money spent on advertising. The more advertising
5、that is done the higher the sales revenue should be. Not vice versa4. 单选题 Which of the following differences between share capital and debentures is correct?A Dividend payments on shares is tax-deductible, interest payments on debentures is not tax-deductibleB Interest payments on debentures is mand
6、atory, dividend payments on shares is discretionaryC In the event of liquidation, shareholders are paid their investment back before the debentureholders考点 Chapter16Loancapital解析 Interest on debentures must be paid and is tax-deductible. Dividends are only paid if the directorsdeclare them and payme
7、nt is not tax-deductible. In the event of liquidation, debentureholders havetheir investment repaid before anything is returned to the shareholders.5. 单选题 When setting performance measurement targets it should be considered that there is thepossibility that managers will take a short term view of th
8、e company and may even betempted to manipulate results in order to achieve their targets. Which of the following would assist in overcoming the problems of short-termism andmanipulation of results? A Rewards should be linked to a wider variety of performance measures includingsome nonfinancial measu
9、resB Managers should only be rewarded for the results achieved in their own departmentsC Any capital investment decision should be judged using the payback method ofinvestment appraisalD Setting targets involving the overall performance of the company will be moremotivating for managers考点 Chapter18F
10、urtheraspectsofperformancemanagement解析 Managers should also have targets which are based on the overall performance of thecompany and not solely based on their own responsibility centre to aid goal congruence.Capital investment decisions may be reviewed centrally and judged on the basis of netpresen
11、t value (NPV).Setting targets involving the overall performance of the company may not be motivating ifpoorly performing managers are rewarded in the same way as managers who areperforming well.6. 论述题 Choose the correct word from those highlighted. Market skimming/penetration pricing should be used
12、if an organisation wishes to discourage newentrants into a market. 考点 Chapter5Pricingdecisions解析 Market penetration pricing should be used if an organisation wishes to discourage newentrants into a market.7. 单选题 Which of the following charges on the same asset, all of which have been properly regist
13、ered, has thehighest priority? Assume all chargeholders are unaware of the other charges.A A floating charge with a value of 5,000 registered on 1 January 20X1B A fixed charge with a value of 2,000 registered on 1 February 20X1C A floating charge with a value of 7,000 registered on 1 March 20X1考点 Ch
14、apter16Loancapital解析 A fixed charge will always have priority over a floating charge created before it if the fixedchargeholder was not aware of the other charge.8. 单选题 Wanda Co allows customers to return faulty goods within 14 days of purchase. At 30 November 20X5 a provision of $6,548 was made for
15、 sales returns. At 30 November 20X6, the provision was re-calculated and should now be $7,634 What should be reported in Wanda Cos statement of profit or loss for the year to 31 October 20X6 in respect of the provision? A A charge of $7,634B A credit of $7,634C A charge of $1,086D A credit of $1,086考点 Chapter11Provisionsandcontingencies解析 The provision should be increased by $1,086, the double entry is therefore Dr Expen
