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1、2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 材料题 A semi-variable cost - when the vertical axis represents cost incurred.A Graph 1B Graph 2C Graph 4D Graph 5考点 考点：Chapter5Costbehaviour解析 Graph 4 shows that semi-variable costs have a fixed element and a variable element.2. 单选题 A company incurs the following costs a
2、t various activity levels： Total cost $ Activity level Units 250.000 5,000 312,5007,500 400.000 10,000 Using the high-low method what is the variable cost per unit? A $25B $30C $35D $40考点 Chapter5Costbehaviour解析 Activity level CostUnits $Highest 10,000 400,000Lowest 5,000 250,000 5,000 150,0003. 单选题
3、 The following bank reconciliation statement has been prepared by a trainee accountant: Overdraft per bank statement 3,860 Less: unpresented cheques 9,160 Add: deposits credited after date 5,300 16,690 Cash at bank as calculated above 21,990 What should be the correct balance per the cash book? A $2
4、1,990 balance at bank as statedB $3,670 balance at bankC $11,390 balance at bankD $3,670 overdrawn考点 Chapter15Bankreconciliations解析 $Overdraft (3,860)Unpresented cheques (9,160)(13,020)Outstanding16,690Cash at bank 3,6704. 不定项选择题 Which two of the following are correct? A public company or plc A Is d
5、efined as any company which is not a private companyB Has a legal personality that is separate from its members or ownersC Must have at least one director with unlimited liabilityD Can own property and make contracts in its own name考点 Chapter12Corporationsandlegalpersonality解析 B and D are correct. A
6、 public company has to be defined as such in its constitution so A is incorrect. Nodirectors need have unlimited liability, so C is incorrect.5. 单选题 What is the present value of ten annual payments of $700, the first paid immediately and discounted at 8%, giving your answer to the nearest $?A $4,697
7、B $1,050C $4,435D $5,073考点 Chapter19Methodsofprojectappraisal解析 Annuity Annuity factor =$700 Annuityfactor =1+6.247（cumulative factor for 9 years, first payment is now) = 7.247 Annuity =PV of annuity/ Annuity factor $700 =PV of annuity/7.247 $700 x 7.247 =PV of annuityPV of annuity = $5,073 (to the
8、nearest $)6. 单选题 project requiring an investment of $1,200 is expected to generate returns of $400 in years 1 and 2and $350 in years 3 and 4. If the NPV = $22 at 9% and the NPV the project?=-$4 at 10%, what is the IRR for project?A 9.15%B 9.85%C 10.15%D 10.85%考点 Chapter19Methodsofprojectappraisal解析
9、The formula to calculate the IRR is a% +(A/A-B)x (b - a) %where a = one interest rate b = other interest rate A = NPV at rate a B = NPV at rate bIRR = 9% +(22/22+4x 1 %)=9 + 0.85 = 9.85%7. 单选题 A policy of internal promotion, as opposed to external recruitment, can have positive and negative effects.
10、 Which one of the following would be negatively effected by such a policy? A InnovationB Succession planningC Induction times考点 Chapter12Recruitmentandselection解析 A Rationale: Succession planning develops managers in order to ensure managerial continuity over time - and internal promotion is a key w
11、ay of grooming managers for higher positions. Induction time would be shorter, because an internal promotee is already familiar with the organisations culture, structures, systems and personnel. Innovation is not necessarily supported by internal promotion, because it does not bring new blood into the organisation. 8. 单选题 A company currently sells a product for $40 and at this price, demand is 16,000 units per month. Ithas been estimated that for every $3 increase or reduction in the price, monthly demand will fall orincrease by 2,000 units.
