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1、2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）1. 单选题 For a product that has a positive unit contribution which of the following events would tend to increase total contribution by the greatest amount?A 10% decrease in variable costB 10% increase in selling priceC 10% increase in volume soldD 15% decrease in t
2、otal fixed costs考点 Chapter9AbsorptionandmarginalCosting解析 Suppose we start with the following situation. $ per unitSelling price 100Variable cost (60)Contribution 40Sales 1,000 units; total contribution $40,0002. 单选题 Ho subscribed for some partly paid-up shares in Io Ltd. The company has not been su
3、ccessful and Ho hasbeen told that when Io Ltd is liquidated, he will have to pay the amount remaining unpaid on his shares.However, he is not sure to whom such payment should be made. In limited liability companies, shareholders are liable to which party for any unpaid capital? A CreditorsB The dire
4、ctorsC The companyD The liquidator考点 Chapter15Sharecapital解析 Shareholders are liable to the company for unpaid share capital.3. 论述题 The selling price of Product X is set at $550 for each unit and sales for the coming year are expected to be800 units. A return of 30% on the investment of $500,000 in
5、Product X will be required in the coming year. What is the target cost for each unit of Product X? 考点 Chapter2bTargetcosting解析 The correct answer is: $362.50Required return: $500,000 30% = $150,000Total sales revenue: $550 800 units = $440,000Therefore total cost = $440,000 $150,000 = $290,000Unit c
6、ost = $290,000/800 = $362.504. 材料题 Using the following information, calculate the variable overhead rate and efficiency variances, and state if they are favourable or adverse. Actual production was 1,500 units which were completed in 3,620 hours at a variable overhead cost of $11,000. The budget was
7、 that each pie would take 2.5 hours to make and the variable overhead absorption rate would be $3 per hour. 考点 考点：Chapter20Standardcosting解析 Ah x Ar = 3,620 x 3.04=11,000Rate = 140AAh x Sr = 3,620 x 3=10,860Usage = 390FSh x Sr = 1,500 x 2.5 x 3=11,2505. 单选题 In relation to the payment of dividends, w
8、hich of the following will be included in the profit available fordistribution in a companys current financial year?A An increase in the asset value of a head office building that occurred during the current financial yearB Profit on the sale of an asset sold after the end of the current financial y
9、earC A depreciation charge made in the current financial yearD A premium received on the nominal value of shares issued in the current financial year考点 Chapter17Capitalmaintenanceanddividendlaw解析 Depreciation in the current year is a realised loss that is included in the calculation of distributable
10、profit. Asset revaluations are unrealised and not included. Only realised profits in the current orprevious financial years are included. A premium received on issuing shares goes to the sharepremium account and is not included in the profits available for distribution.6. 论述题 Identify four reasons w
11、hy environmental costs are important to management accountants.考点 Chapter2eEnvironmentalaccounting解析 (a) Environmental costing can help to produce more accurate product or service pricing, leading toincreased profitability.(b) Poor environmental behaviour can result in fines and damage to reputation
12、.(c) Recording environmental costs is important, as some may require regulatory compliance.(d) Saving energy generally leads to cost savings.7. 单选题 In the context of case law, which of the following applies to an obiter dictum?A It is binding on all future courtsB It is binding on all lower courtsC
13、It is not binding on any courtsD It is not binding outside the court it was issued in考点 Chapter2Sourcesoflaw解析 Obiter dictum is not binding. It is the ratio decidendi that binds future courts.8. 单选题 In the radio signal model, which of the following shows the correct order in which a message is trans
14、mitted?A Feedback, Sender, Decoded message, Coded message, ReceiverB Sender, Decoded message, Coded message, Feedback, ReceiverC Coded message, Sender, Decoded message, Receiver, FeedbackD Sender, Coded message, Decoded message, Receiver, Feedback考点 Chapter18Personaleffectivenessandcommunication解析 R
15、ationale: The sender encodes the message and transmits it through a medium to the receiverwho decodes it into information. The answer cannot be A since you need to have a message to feedback on before youprovide the feedback.Ways in: It might help you to picture the radio signal diagram in your mind.9. 单选题 Which TWO of the following correctly describe the requirements for private and public companies to keepaccou
