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1、2022-2023年ACCA英国注册会计师试题库带答案1. 单选题 Which of the following statements is/are correct? (i) Information for decision-making should incorporate uncertainty in some way (ii) The data used to prepare financial accounts and management accounts are the A (i) is true and (ii) is falseB (ii) is true and (i) is
2、 falseC Both are trueD Both are false考点 Chapter1Accountingformanagement解析 Statement (i) is true and this is why cost accounting is, in general, unsuitable for decisionmaking. Statement (ii) is true. However, the way the data is analysed is different.2. 单选题 Which of the following is the title of the
3、liquidator involved in a compulsory liquidation?A National receiverB Official liquidatorC Official receiverD National liquidator考点 Chapter21Insolvencyandadministration解析 The official receiver is the liquidator in charge of a compulsory liquidation.3. 单选题 A chain of coffee shops has implemented a Tot
4、al Quality Management system to ensure high quality and consistency across all outlets. As part of the scheme, the chain offers a free replacement drink to any customer not completely satisfied with their purchase. Which of the following BEST describes the cost of providing replacement drinks?A An e
5、xternal failurecostB An internal failure costC A prevention costD An appraisal cost考点 Chapter13Alternativecostingprinciples解析 This is a cost arising from inadequate quality discovered after the transfer of ownership, an external failure cost.4. 论述题 An investment centre with capital employed of $570,
6、000 is budgeted to earn a profit of $119,700 nextyear. A proposed fixed asset investment of $50,000, not included in the budget at present, will earn aprofit next year of $8,500 after depreciation. The companys cost of capital is 15%. What is the budgetedROI and residual income for next year, both w
7、ith and without the investment? ROI Residual income Without investment . . With investment . . 考点 Chapter17Divisionalperformanceandtransferpricing解析 ROI Residual incomeWithout investment 21.0% $34,200With investment 20.7% $35,2005. 单选题 In calculating the life cycle costs of a product, which of the f
8、ollowing items would beexcluded? (i)Planning and concept design costs (ii)Preliminary and detailed design costs (iii)Testing costs(iv)Production costs (v)Distribution and customer service costs A (iii)B (iv)C (v)D None of them考点 Chapter13Alternativecostingprinciples解析 A products life cycle costs are
9、 very inclusive; none of these would be excluded.6. 单选题 BZ Ness Ltd is an organisation with a strongly traditional outlook. It is structured and managed according to classical principles： specialisation, the scalar chain of command, unity of command and direction. Personnel tend to focus on their ow
10、n distinct tasks, which are strictly defined and directed. Communication is vertical, rather than lateral. Discipline is much prized and enshrined in the rule book of the company.From the scenario, what sort of culture does BZ Ness Ltd have, using Harrisons classifications? A Role cultureB Task cult
11、ureC Existential cultureD Power culture考点 Chapter6Organisationalcultureandcommittees解析 Rationale： The role culture is a bureaucratic or mechanistic culture, as described in the scenario.Task culture is project-focused； existential culture is person-focused； and power culture is leader-focused.Pitfal
12、ls： If you didnt know Harrisons model well, you might have confused focus on the task (see in the scenario) with a task culture, or the strong central leadership with a power culture 7. 单选题 How many days notice is required for a meeting where a resolution requires special notice?A 21B 28C 30D 35考点 C
13、hapter20Companymeetingsandresolutions解析 Special notice is 28 days.8. 单选题 Which of the following procedures are carried out to minimise losses from inventory?(i) use of standard costs for purchases(ii) restricted access to stores(iii) regular stocktakingA (i) and (ii)B (ii) and (iii)C (ii) onlyD All of them考点 Chapter6Accountingformaterials解析 Standard costs are used to help control the costs of purchases. Regular stocktakes and physical security help to minimise losses from stores.9. 单选题 Which one of the following is not
