《2022年ACCA英国注册会计师考前难点冲刺押题卷含答案9》由会员分享，可在线阅读，更多相关《2022年ACCA英国注册会计师考前难点冲刺押题卷含答案9（175页珍藏版）》请在金锄头文库上搜索。
1、2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 单选题 Which of the following is true concerning partnerships and legal charges?A Partnerships can grant fixed charges onlyB Partnerships can grant floating charges onlyC Partnerships can grant both fixed and floating chargesD Partnerships cannot grant fixed or floating c
2、harges考点 Chapter11Partnerships解析 Partnerships can only grant fixed charges.2. 单选题 Which of the following describes a companys called-up share capital?A The amount the company has required shareholders to pay on existing sharesB The type, class, number and amount of shares issued and allotted to shar
3、eholdersC The amount shareholders have paid on existing sharesD The maximum amount of share capital that a company can have in issue考点 Chapter15Sharecapital解析 Called-up share capital is the amount the company has required shareholders to pay on existingshares. A companys issued share capital is the
4、type, class, number and amount of shares issued toshareholders. The amount existing shareholders have paid on existing shares is the paid-up sharecapital.3. 单选题 A manufacturing company has four types of cost (identified as Tl, T2, T3 and T4). The total cost for each type at two different production
5、levels is: Cost type Total cost for 125 units Total cost for 180 units $ $ T1 1,000 1,260 T2 1,7502,520 T3 2,475 2,826 T4 3,225 4,644 Which two cost types would be classified as being semi-variable? A T1 and T3B T1 and T4C T2 and T3D T2 and T4考点 Chapter4Costclassification解析 Cost per unit ($) Cost pe
6、r unit ($) (125 units) (180 units)T1 8.00 7.00T2 14.00 14.00T3 19.8015.70T4 25.80 25.80Cost types T2 and T4 are variable and T1 and T3 are semi-variable4. 材料题 State the level of damages Az Ltd can claim for breach of contract考点 考点：Chapter5Contentofcontracts解析 Applying the foregoing to the contract b
7、etween Az Ltd and Bob, it can be seen that Az Ltd managed torecoup all of the costs and potential profit it would have made on the contract with Bob, so is not in aposition to claim any further damages from Bob.5. 单选题 With regard to the tests applied by the courts to determine whether a person is an
8、 employee or self-employed, which of the following describes the focus of the integration test?A Does the employer have control over how the person does their work?B Is the employee so skilled that they cannot be controlled in the performance of their duties?C Does the person work on their own accou
9、nt?D How long has the person worked for the employer?考点 Chapter8Contractofemployment解析 The integration test asks whether the person is so skilled that they cannot be controlled in theperformance of their duties. Lack of control indicates the person is not integrated into the employersorganisation. T
10、he control test considers whether the employer has control over the way the employeeperforms their duties. The multiple (economic reality) test considers whether the employee works ontheir own account.6. 单选题 For what function in an organisation would demographic information about social class be mos
11、t relevant?A Human ResourcesB MarketingC Purchasing考点 Chapter2Thebusinessenvironment解析 Rationale: Socio-economic groupings are often the basis on which markets are segmented, so that products/services andmarketing messages can be targeted appropriately (to people with the right levels of income, asp
12、iration, education and soon). You might have paused over Human Resources, because social class includes education factors, but the data can not be used to predict skill availability.7. 论述题 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever versionof the exam they are taking. While a drag and drop style question i
