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1、2022年ACCA英国注册会计师考前冲刺押题卷含答案1. 单选题 Aluki fixes prices to make a standard gross profit percentage on sales of 20%. The following information for the year ended 31 January 20X3 is available to compute her sales total for the year. $ Inventory： 1 February 20X2 243,000 31 January 20X3 261,700 Purchases 59
2、5,400 Purchases returns 41,200 What is the sales figure for the year ended 31 January 20X3? A $669,375B $702,600C $772,375D $741,480考点 Chapter17Incompleterecords解析 $669,375 $Cost of sales243,000Opening inventory 595,400Purchases Less (41,200)purchases returns 797,200Less: closing inventory (261,700)
3、 535,500 : Sales = 535,500 x 100/80 = $669,375 2. 论述题 Fill in the blanks. Most of the decisions considered in this chapter involve calculating . obtained fromvarious options after identifying . . They always involve .issues, which depend on the precise situation described. 考点 Chapter6Short-termdecis
4、ions解析 Most of the decisions considered in this chapter involve calculating contribution obtained fromvarious options after identifying relevant costs . They always involve qualitative issues, which depend on the precise situation described.3. 单选题 In which TWO of the following contracts will intenti
5、on to create legal relations be presumed? (1) A contract between a man and his brother in relation to the transfer of property between them (2) A contract between two friends for one to wash the others car (3) A contract between a mother and daughter for the daughter to pay the mother housekeeping m
6、oneywhile she lives at home (4) A contract of employment between a company and an employee A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter4FormationofcontractII解析 The courts will infer intention where property is transferred between family members. Anemployment contract is commercial in nature and th
7、erefore intention is presumed. The other optionsare domestic matters where intention is not presumed.4. 单选题 Which of the following statements in relation to legislation is correct?A Legislation may modify or replace existing statutesB Legislation may not overrule or modify existing case lawC Legisla
8、tion may prevent a subsequent Parliament from changing the law考点 Chapter2Sourcesoflaw解析 Parliamentary sovereignty means that Parliament may modify or replace existing statutes. Legislationmay overrule or modify existing case law but may not prevent a future Parliament from changing thelaw.5. 论述题 One
9、 of the objectives of a local government body could be to provide adequate street lighting throughoutthe area. (a) How could the adequacy of street lighting be measured? (b) Assume that other objectives are to improve road safety in the area and to reduce crime. Howmuch does adequate street lighting
10、 contribute to each of these aims? (c) What is an excessive amount of money to pay for adequately lit streets, improved road safety andreduced crime? How much is too little? 考点 Chapter18Furtheraspectsofperformancemanagement解析 Mull over these questions and discuss them in class or with colleagues if
11、possible. It is possible tosuggest answers, perhaps even in quantitative terms, but the point is that there are no easy answers, andno right or wrong answers.6. 单选题 If the interest rate is 8%, what would you pay for a perpetuity of $1,500 starting in the nearest $)A $1,620B $17,130C $18,750D $20,370
12、考点 Chapter19Methodsofprojectappraisal解析 1,500/0.08 = 18,7507. 单选题 X Co sells goods with a one year warranty and had a provision for warranty claims of $64,000 at 31 December 20X0. During the year ended 31 December 20X1, $25,000 in claims were paid to customers. On 31 December 20X1, X Co estimated that the following claims will be paid in the following year： Scenario
