《2022年ACCA英国注册会计师考试密押卷带答案130》由会员分享，可在线阅读，更多相关《2022年ACCA英国注册会计师考试密押卷带答案130（101页珍藏版）》请在金锄头文库上搜索。
1、2022年ACCA英国注册会计师考试密押卷带答案1. 单选题 Which of the following statements correctly describes a Chief Executive Officers (Managing Directors) actual authority?A The authority that the Chief Executive Officer says to others they haveB The authority that the board expressly gives to themC The authority that is
2、 usual for a Chief Executive Officer考点 Chapter18Companydirectors解析 A CEOs actual authority is whatever the board gives to them.2. 单选题 A small companys computer system comprises five desktop personal computers located in separate offices linked together in an intranet within the same building. The co
3、mputers are not connected to the Internet and employees are not allowed to take storage media into or out of the building. Information which the business owner wishes to keep confidential to herself is stored in one of the computers. Which one of the following statements can be concluded from this i
4、nformation? A Thiscompanys computer system doesnotneed aback-up storage systemB Thiscompanys computer system doesnotneed apassword access systemC Thiscompanys computer system doesnotreceiveemail from customers or suppliers考点 Chapter8Theroleofaccounting解析 Rationale: Back-up storage, virus detection s
5、oftware and password protection are basic security requirements of any computer system, regardless of whether they are connected to the Internet. Because this system is not so connected, however, it cannot receive email.Pitfalls: Make sure you distinguish between intranet (internal network) and Inte
6、rnet (world wide network), and read questions carefully to see which is being discussed 3. 单选题 Are the following statements true or false? 1 Adairs leadership model focuses on what leaders do and not what they are 2 The Ashridge leadership model proposes a democratic approach to leadership A Both st
7、atements are trueB Statement 1 is true; statement 2 is falseC Statement 1 is false; statement 2 is trueD Both statements are false考点 Chapter11Leadingandmanagingpeople解析 Examiners comments. This question was not handled quite as well as some others. Students must ensure that theyunderstand the main p
8、rinciples associated with the management theories in the study guide.4. 单选题 Which of the following BEST describes the purpose of a flexible budget?A To ensure managers are motivatedB To facilitate control by establishing a budget relevant to actual activity levelsC To facilitate control by preventin
9、g discretionary expenditureD Toenable accuratereforecasting when actual costs are known考点 Chapter16Thebudgetaryprocess解析 A flexible budget facilitates control by establishing a budget relevant to actual activity levels.5. 材料题 Explain why registering his business as a company may be of benefit to Mic
10、k考点 考点：Chapter13Companyformation解析 A consequence of registering his business as a company is separate legal personality and limited liability.The benefits to Mick are:Micks company can enter into the new contracts in its own right and only it (rather than Mick) will be liablefor damages for any brea
11、ch of contract.The company will be liable for its own debts should repayment become a problem.The company, rather than Mick, will be liable of any negligence claims made against the business.The limit of Micks liability in respect of the business will be any amount unpaid on his shares. This likely
12、tobe substantially less than the current situation where Mick is liable in full for all liabilities of the business.6. 材料题 材料全屏 In 2008 Ger was disqualified from acting as a company director for a period of 10 years under the CompanyDirectors Disqualification Act 1986 for engaging in fraudulent trad
13、ing. However, he decided to continue to pursue his fraudulent business and, in order to avoid the consequencesof the disqualification order, he arranged for his accountant Kim to run the business on his instructions.Although Kim took no shares in the company, and was never officially appointed as a
14、director, henonetheless assumed the title of managing director. 31 【论述题】 Identify which of the following categories of directors apply to Ger and Kim: (i) De facto (ii) De jure (iii) Non-executive (iv) Shadow 考点 考点：Chapter18Companydirectors解析 Ger acts behind the scenes and is clearly operating as a
15、shadow director. Kim has not been appointed assuch but acts as a director, which makes him a de facto director.7. 单选题 Which of the following remedies for breach of contract involves the injured party claiming the value of thework they have done?A Quantum meruitB Action for the priceC Specific performanceD Rescission考点 Chapter6Breachofcontractandremedies解析 In a quantum meruit claim, the injured party claims the value of the work done. An action for theprice is an action to rec
