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1、2022年ACCA英国注册会计师考试模拟卷含答案1. 简答题 George pic makes stationery. How would he classify the following costs? Cost Production Administration Distribution Purchases of plastic to make pens Managing directors bonus Depreciation of factory machinery Salaries of factory workers Insurance of sales team cars 考点
2、Chapter4Costclassification解析 Cost Production Administration DistributionPurchases of plastic to make pens 对Managing directors bonus 对 Depreciation of factory machinery 对Salaries of factory workers 对Insurance of sales team cars 对2. 单选题 Which of the following statements is correct?A The operating stan
3、dards set for production should be the most ideal possibleB The operating standards set for production should be the minimal levelC The operating standards set for production should be the attainable levelD The operating standards set for production should be the maximum level考点 Chapter20Standardcos
4、ting解析 It is generally accepted that the use of attainable standards has the optimum motivational impact on employees. Some allowance is made for unavoidable wastage and inefficiencies, but the attainable level can be reached if production is carried out efficiently.3. 论述题 KP makes 2 products, the K
5、 and the P. K P $ $ Selling price 160 98 Mat C 20 0 Mat D 20 20 Labour 60 40 Fixed costs per unit 15 10 Labour is in short supply and KP have only 21,000 hours available per month. Labour is paid $20per hour. What is the maximum contribution they can earn in the month? 考点 Chapter4Limitingfactoranaly
6、sis解析 The correct answer is: $420,000 K P $ $Selling price 160 98Mat C 20 0Mat D 20 20Labour 60 40Contribution 60 38Labour hours 3 2Contribution per hour 20 19Rank 1 2Optimal production plan:We are not told that there is a maximum demand for either product, therefore assume the 21,000hours are used
7、to manufacture Ks $20 per hour = $420,0004. 单选题 A sole trader fixes her prices by adding 50 per cent to the cost of all goods purchased. On 31 October 20X3 a fire destroyed a considerable part of the inventory and all inventory records.Her trading account for the year ended 31 October 20X3 included
8、the following figures: Sales $ Opening inventory at cost 183.600 281,250 Purchases 249,200 Closing inventory at cost 432,800 228,200 Gross profit 204.600 53,050 Using this information, what inventory loss has occurred? A $61,050B $87,575C $40,700D $110,850考点 Chapter17Incompleterecords解析 Cost of sale
9、s = $281,250 x 2/3 = $187,500Loss of inventory = $228,200 - 187,500 = $40,7005. 填空题 Fill in the blanks in the statements about marginal costing and absorption costing below. (a) If inventory levels _between the beginning and end of a period, absorptioncosting will report the higher profit. (b) If inventory levels decrease, _costing will report the lower profit. 考点 Chapter1Costing解析 (a) If inventory levels Increasebetween the beginning and end of a period, absorptionc
