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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 Which of the following would best fit into Maslov/s /ego/ category?A Loss of ones homeB Winning an employee of the month7 prizeC Challenging workD Regular staff parties考点 Chapter15Motivatingindividualsandgroups解析 This would meet the need for recognition and st
2、atus. If an employee is concerned about the loss of their home, they arebeing motivated by basic needs. Challenging work would fall into Maslows self-fulfilment category, while regular staffparties would motivate staff members in the sociaT category.2. 单选题 The financial year of Mitex Co ended on 31
3、December 20X1. An inventory count on January 4 20X2 gave a total inventory value of $527,300. The following transactions occurred between January 1 and January 4. $ Purchases of goods 7,900 Sales of goods (gross profit margin 40% on sales) 15,000 Goods returned to a supplier 800 What inventory value
4、 should be included in Mitex Cos financial statements at 31 December 20X1? A $525,400B $527,600C $529,200D $535,200考点 Chapter7Inventory解析 Inventory count, 4 January 20X2 527,300Purchases since end of year (7,900)Cost of sales since end of year(15,000 x 60%)9,000Purchase returns since end of year 800
5、Inventory at 31 December 20X1 529,2003. 单选题 Which of the following are necessary if forecasts obtained from a time series analysis are to be reliable? (i) There must be no unforeseen events (ii) The model used must fit the past data (iii) The trend must be increasing (iv) There must be no seasonal v
6、ariationA (i) onlyB (i) and (ii) onlyC (i), (ii) and (iii) onlyD (i), (ii), (iii) and (iv)考点 Chapter14Forecasting解析 (i) Forecasts are made on the assumption that everything continues as in the past.(ii) If the model being used is inappropriate, for example, if an additive model is used when the tren
7、d is changing sharply, forecasts will not be very reliable.(iii) Provided a multiplicative model is used, the fact that the trend is increasing need not have any adverse effect on the reliability of forecasts.(iv) Provided the seasonal variation remains the same in the future as in the past, it will
8、 not make forecasts unreliable.(i) and (ii) are therefore necessary and hence the correct answer is B.4. 单选题 PF purchased a quota for carbon dioxide emissions for $15,000 on 30 April 20X6 and capitalised it as an intangible asset in its statement of financial position. PF estimates that the quota wi
9、ll have a useful life of 3 years. What is the journal entry required to record the amortisation of the quota in the accounts for the year ended 30 April 20X9 A Dr Expenses $15,000Cr Accumulated amortisation$15,000B Dr Expenses $5,000Cr Accumulated amortisation$5,000C Dr Intangible assets $5,000Cr Ac
10、cumulated amortisation$5,000D Dr Accumulated amortisation $15,000 Cr Intangible assets $15,000考点 Chapter9Intangiblenon-currentassets解析 The amortisation charge is $15,000/3 years = $5,000 per annum. The double entry to recordthe amortisation is Dr expenses, Cr accumulated amortisation.5. 论述题 Fill in
11、the blanks.Demand is said to be elastic when a _ change in price produces a _ change in quantity demanded. PED is _ than 1.Demand is said to be inelastic when a _ change in price produces a _change in quantity demanded. PED is _ than 1.考点 Chapter5Pricingdecisions解析 (a) Demand is said to be elastic w
12、hen a small change in the price produces a large change in thequantity demanded. PED is greater than 1.(b) Demand is said to be inelastic when a small change in the price produces only a small change inthe quantity demanded. PED is less than 1.6. 单选题 Which of the following describes the actual autho
13、rity of a Chief Executive Officer?A The authority that the board expressly gives to themB The authority that is usual for a Chief Executive OfficerC The authority that the Chief Executive Officer says to others they have考点 Chapter18Companydirectors解析 A CEOs actual authority is whatever the board giv
14、es to them.7. 单选题 How is the total of the purchases day book posted to the nominal ledger?A Debit purchases, Credit cashB Debit payables control, Credit purchasesC Debit cash, Credit purchasesD Debit purchases, Credit payables control考点 Chapter5Ledgeraccountsanddoubleentry解析 Remember that only credit purchases are listed in the purchases day bo
