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1、2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 单选题 If the price of coffee falls, which one of the following outcomes would be expected to occur?A A fall in the quantity of coffee demandedB A rise in the price of teaC A fall in the demand for drinking cupsD A fall in the demand for tea考点 Chapter4Microeconomicfactors
2、解析 Rationale: Coffee and tea are substitute products. Thus, a fall in the price of coffee will result in higher demand for coffee and lower demand for its substitute product, tea. The price of tea might therefore fall. Demand for drinking cups is probablyinsufficiently related to the consumption of
3、coffee to make them a complementary product to coffee. Even so, lower coffeeprices would be likely to raise the demand for drinking cups rather than reduce it.2. 论述题 What general objectives of non profit seeking organisations are being described in each of the following? (a) Maximising what is offer
4、ed (b) Satisfying the wants of staff and volunteers (c) Equivalent to profit maximisation (d) Matching capacity available 考点 Chapter18Furtheraspectsofperformancemanagement解析 (a) Budget maximisation(b) Producer satisfaction maximisation(c) Surplus maximisation(d) Usage targeting3. 单选题 The absence of
5、certain job features will reduce employee satisfaction. However, their presence will not result in positive motivation What term relating to motivation does this refer to? A Maslows primary needsB Herzberg hygiene factorsC McGregor Theory XD Herzberg theory of job design考点 Chapter15Motivatingindivid
6、ualsandgroups解析 This is the definition of hygiene factors.4. 材料题 材料全屏 Vic, a full ACCA member, is the sole director of Envy Ltd, a wholesaler of books. Last year he employed Div,his solicitor, to act as Envy Ltds company secretary. Vic believed that Div had all the necessary knowledgeand experience
7、needed to do the job. Whilst Vic was away on business, Div entered Envy Ltd into a contractwith Green Ltd to buy a consignment of tablet computers that would be resold as electronic books. Vic wasnot happy about this and intends to avoid the contract with Green Ltd, remove Div as company secretary a
8、ndappoint himself to the role.24 【论述题】 State whether Envy Ltd is required to have a company secretary 考点 考点：Chapter19Othercompanyofficers解析 Private limited companies are not required by law to have a company secretary. Therefore Envy Ltd does not need to have one.5. 材料题 材料全屏 Grub Co is a fast food r
9、estaurant. Historically they have always relied upon financial measures of performance, concentrating on ratios such as the number of burgers sold and the profit made per burger sold. Grub Co is now considering implementing a balanced scorecard approach. 50 【不定项选择题】 Complete the following statements
10、 about the balanced scorecard approach, choosing from the options available: Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2) A Gap 1key performance indicators agreed with managementB Gap 1a mission
11、 statementC Gap 1 operational plans in placeD Gap 2 short term improvements for the business.E Gap 2 the long term success of the business.考点 考点：Chapter21Performancemeasurement解析 Gap 1 BGap 2 E6. 单选题 Which TWO of the following parties does an auditor owe a duty of care to when auditing the accounts
12、of asubsidiary company? (1) The parent company (2) The shareholders of the parent company (3) The subsidiary company (4) A rival company considering a takeover of the subsidiary company A 1 and 2B 1 and 3C 2 and 3D 2 and 4考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Following the Caparo decis
13、ion, the auditors do not owe a duty of care to the shareholders of theparent company. There is no special relationship with the rival company, so no duty of care is owedto that. Following the cases of Barings plc and Cooper & Lybrand 1997 and BCCI (Overseas) Ltd vErnst & Whinney 1997, the auditors o
14、f a subsidiary company owe a duty of the care to both theparent and subsidiary companies.7. 单选题 The role of which of the following parties is to form a company?A SubscriberB MemberC DirectorD Promoter考点 Chapter13Companyformation解析 The role of a promoter is to form a company.8. 单选题 Team-leader Arnica
15、 has given a briefing stating the current situation and asking for suggestions to move the project on. What stage is the team current at? A FormingB StormingC NormingD Performing考点 Chapter14Individuals,groupsandteams解析 Rationale： The team is executing its task and the team briefing is dealing with progress to date.9. 材料题 A public health clinic is the subject of a scheme to measure its efficiency and effectiveness. Amon
