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1、2022年ACCA英国注册会计师考前密押冲刺卷1. 材料题 Which of the following statements is FALSE in relation to learning curve theory?A The learning curve theory states that the average time per unit produced is assumed todecease by a constant percentage every time total output doublesB When a certain level of units have b
2、een produced the learning process comes to an end andany extra units produced tend to take the same amount of timeC The formula for the learning curve is Y = aX b where Y is the cumulative average time perunit to produce X units, X is the cumulative number of units, a is the time taken for the first
3、unit of output, and b is the index of learning.考点 考点：Chapter9Quantitativeanalysisinbudgeting解析 25 The FALSE statement is: The learning curve theory states that the average time per unit produced is assumed todecease by a constant percentage every time total output doublesThe important word cumulativ
4、e is missing and the sentence should read:The learning curve theory states that the cumulative average time per unit produced is assumed todecrease by a constant percentage every time total output doubles.Cumulative average time means the average time per unit for all units produced so far, back to
5、andincluding the first unit made.2. 单选题 Gamma purchases a motor vehicle on 30 September 20X1 for $15,000 on credit. Gamma has a policy of depreciating motorvehicles using the reducing balance method at 15% per annum, pro rata in the years of purchase and sale. What are the correct ledger entries to
6、record the purchase of the vehicle at 30 September 20X1 and what is the depreciationcharge for the year ended 30 November 20X1?Purchase of motor vehicle on 30.9.X1 Depreciation charge for year ended 30.11.X1 A Dr Non-current assets - cost Cr Payables$15,000$15,000$2,250B Dr Payables Cr Non-current a
7、ssets - cost$15,000$15,000$2,250C Dr Non-current assets - cost Cr Payables$15,000$15,000$375D Dr Payables Cr Non-current assets - cost$15,000$15,000$375考点 Chapter8Tangiblenon-currentassets解析 To record the purchase of the asset：Dr Non-current assets - cost$15,000Cr Payables$15,000Depreciation charge
8、is 15,000 x 15% x 2/12 = $3753. 单选题 Your cash book at 31 December 20X3 shows a bank balance of $565 overdrawn. On comparing this with your bank statement at the same date, you discover the following.1 A cheque for $57 drawn by you on 29 December 20X3 has not yet been presented for payment.2 A cheque
9、 for $92 from a customer, which was paid into the bank on 24 December 20X3, has been dishonoured on 31 December 20X3.What is the correct bank balance to be shown in the statement of financial position at 31 December 20X3? A $714 overdrawnB $657 overdrawnC $473 overdrawnD $53 overdrawn考点 Chapter15Ban
10、kreconciliations解析 $(565)o/d - $92 dishonoured cheque = $(657) o/d4. 材料题 材料全屏 RAB Consulting specialises in two types of consultancy project. Each type A project requires 20 hours of work from qualified researchers and 8 hours of work fromjunior researchers. Each type B project requires 12 hours of
11、work from qualified researchers and 15 hours of workfrom junior researchers. Researchers are paid on an hourly basis at the following rates. Qualified researchers $30/hour Junior researchers $14/hour Other data relating to the projects: Project type A B $ $ Revenue per project 1,700 1,500 Direct pro
12、ject expenses 408 310 Administration* 280 270 * Administration costs are attributed to projects using a rate per project hour. Total administration costsare $28,000 per four-week period. During the four-week period ending on 30 June 20X0, owing to holidays and other staffing difficulties thenumber o
13、f working hours available are: Qualified researchers 1,344 Junior researchers 1,120 An agreement has already been made for 20 type A projects with XYZ group. RAB Consulting must startand complete these projects in the four-week period ending 30 June 20X0. A maximum of 60 type B projects may be under
14、taken during the four-week period ending 30 June 20X0. RAB Consulting is preparing its detailed budget for the four-week period ending 30 June 20X0 and needsto identify the most profitable use of the resources it has available. 19 【论述题】 Calculate the contribution from each type of project. 考点 考点：Chapter4Limitingfac
