《2022年ACCA英国注册会计师必考试题库含答案72》由会员分享，可在线阅读，更多相关《2022年ACCA英国注册会计师必考试题库含答案72（100页珍藏版）》请在金锄头文库上搜索。
1、2022年ACCA英国注册会计师必考试题库含答案1. 单选题 A company is calculating the relevant cost of the material to be used on a particularcontract. The contract requires 4,200 kgs of material H and this can be bought for $6.30 perkg. The company bought 10,000 kgs of material H some time ago when it paid $4.50 per kg.Curr
2、ently 3,700 kgs of this remains in inventory. The inventory of material H could be soldfor $3.20 per kg. The company has no other use for material H other than on this contract, but it couldmodify it at a cost of $3.70 per kg and use it as a substitute for material J. Material J isregularly used by
3、the company and can be bought for $7.50 per kg. What is the relevant cost of the material for the contract? A $17,210B $19,800C $26,460D $30,900考点 Chapter6Short-termdecisions解析 3,700 kg $3.80 + 500 kg $6.30 = $17,2102. 单选题 Which of the following are primary data? (i) Information on timesheets used f
4、or making up wages (ii) Information from a government publication concerning forecast inflation rates used for budgeting (iii) Information from a trade publication used to choose a supplier of raw materials A (i) and (ii)B (i) and (iii)C (i) onlyD (i), (ii) and (iii)考点 Chapter2Sourcesofdata解析 ：Prima
5、ry data is data which is used solely for the purpose for which it was collected.3. 单选题 For a not for profit organisation with multiple objectives, which aspect of performance is the mostdifficult to assess?A FinancialB EconomyC EfficiencyD Effectiveness考点 Chapter18Furtheraspectsofperformancemanageme
6、nt解析 When an organisation has multiple objectives, especially when these are not ranked in orderof importance, it is difficult to assess performance. Some objectives may be met, butperformance with regard to other objectives may be very poor and disappointing.4. 单选题 In which of the following circums
7、tances must a public company re-register as a private company?A If the market value of its shares falls below the nominal value of the sharesB If it has makes trading losses for three consecutive yearsC If it fails to pay its corporation tax liabilityD If its share capital falls below 50,000考点 Chapt
8、er13Companyformation解析 A public company must re-register as a public company if its share capital falls below 50,000.5. 简答题 Last month a manufacturing companys profit was $2,000, calculated using absorption costing principles. If marginal costing principles had been used, a loss of $3,000 would have
9、 occurred. The companys fixed production cost is $2 per unit. Sales last month were 10,000 units. What was last months production (in units? _units 考点 Chapter9AbsorptionandmarginalCosting解析 Absorption costing profit = $2,000 Marginal Costing profit = $(3,000)Therefore Production Sales by $5,000$5,00
10、0 = OAR x number of units change in inventory$5,000 = $2 x number of units change in inventoryTherefore number of units change in inventory =$5.000/$2=2,500If Sales = 10,000 units, therefore Production = Sales + 10,000 units = 12,500 units.6. 单选题 Which of the following describes a rights issue?A An
11、offer to existing shareholders to purchase further shares in the companyB The allotment of additional shares to existing shareholders in proportion to their holdingsC An offer to debentureholders to purchase shares in the company考点 Chapter15Sharecapital解析 A rights issue is an offer to existing share
12、holders to buy further shares in the company. A bonusissue is the allotment of additional shares to shareholders in proportion to their holdings.7. 单选题 A purchase return of $48 has been wrongly posted to the debit of the sales returns account, but has been correctly entered in the suppliers account.
13、Which of the following statements about the trial balance would be correct? A The credit side to be $48 more than the debit sideB The debit side to be $48 more than the credit sideC The credit side to be $96 more than the debit sideD The debit side to be $96 more than the credit side考点 Chapter16Corr
14、ectionoferrors解析 Debits will exceed credits by 2 x $48 = $968. 单选题 Part of the process of preparing a companys statement of cash flows is the calculation of cash inflow from operating activities. Which of the following statements about that calculation (using the indirect method) are correct? 1Loss
15、on sale of operating non-current assets should be deducted from net profit before taxation. 2Increase in inventory should be deducted from operating profits. 3Increase in payables should be added to operating profits. 4Depreciation charges should be added to net profit before taxation. A 1,2and3B 1,2and4C 1,3and4D 2,3and4考点 Chapter22Statementsofcashflows解析 Loss on sale of non-current asse
