《2022年ACCA英国注册会计师考前难点冲刺押题卷含答案94》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94（172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 BCD Co is a large trading company. Steve is the administration manager and is also responsible for legal andcompliancefunctions. Sheila is responsible for after sales service and has responsibility for ensuring that customers who have purchased goods from BCD Co ar
2、e fully satisfied. Sunny deals with suppliers and negotiates on the price and quality of inventory. He is also responsible for identifying the most appropriate suppliers of plant and machinery for the factory. Sam is the information technology manager and is responsible for all information systems w
3、ithin the company. According to Porters value chain, which of the managers is involved in a primary activity as opposed to a support activity? A SteveB SheilaC SunnyD Sam考点 Chapter2Thebusinessenvironment解析 Examiners comments: The examiners commented that only 31% of students chose the correct option
4、. Steve, Sam, andSunny all have support roles and the words administration and information technology should have immediately indicateda support role for Steve and Sam. Sunnys procurement role was not so clear cut but the responsibilities for dealing with thesuppliers are sufficient to conclude that
5、 Sunny also has a support role.2. 单选题 Mr. Green makes salads. The standard plate of salad has 30 g of lettuce (L), 50 g of peppers(P) and 80 g of beetroot (B). The standard prices of the three ingredients are $0.2/kg,0.4/kg and 0.8/kg respectively. Mr. Green has been experimenting and so in July he
6、changed the mix of vegetables on theplate thus: 1,500 plates contained 62,000 grams of lettuce, 81,000 grams of peppers and102,000 grams of beetroot. What is the yield variance (do not round your answer)? A $2.8125 FavB $2.8125 AdvC $2,812.5 FavD $2,812.5 Adv考点 Chapter11Varianceanalysis解析 Actual yie
7、ld 1,500.00Standard yield 1,531.25Difference 31.25Standard cost of a plate 0.09Yield variance = 31.25 0.09 = 2.8125 AStandard yield is 245,000 1/160 = 1,531.25Standard cost of a plate is: Quantity(g) Price($) Cost($)Lettuce 30 0.0002 0.006Peppers 50 0.0004 0.020Beetroot 80 0.0008 0.064Standard cost:
8、 0.093. 论述题 Choose the appropriate words from those highlighted. The materials mix variance is calculated as the difference between the standard/actual total quantity usedin the standard/actual mix and the standard/actual quantities used in the standard/actual mix, valued atstandard/actual costs. 考点
9、 Chapter11Varianceanalysis解析 The materials mix variance is calculated as the difference between the actual total quantity used in thestandard mix, and the actual quantities used in the actual mix, valued at standard costs.4. 单选题 Which of the following is a potential problem with individual performan
10、ce-related pay (PRP) as a motivator?A Its effect on organisational communicationB Its relevance to business objectivesC The fact that it does not relate to individuals wage or salary gradesD Its effect on team motivation考点 Chapter15Motivatingindividualsandgroups解析 Rationale： Team members may work fo
11、r individual rewards, rather than contributing to thegroup, especially since there is a problem offering rewards for less measurable criteria such as team-work. Option A is clearly a benefit. Option B is a benefit of PRP because it relates rewards directly to business objectives. You may have hesita
12、ted over option C but this is a benefit because PRP is a way of rewarding employees when there is no other way to do so (eg because they have reached the top ofthe salary/wage range their position is eligible for5. 单选题 Company B is about to being developing a new product for launch in its existing m
13、arket.They have forecast sales of 20,000 units and the marketing department suggest a sellingprice of $43/unit. The company seeks to make a mark-up of 40% product cost. It isestimated that the lifetime costs of the product will be as follows: (1) Design and development costs $43,000. (2) Manufacturing costs $15/unit. (3) Plant decommissioning costs $30,000. The company estimates that if it were to spend an additional $15,000 on design,manufacturing costs/unit could be reduced. What is the life cycle cost? A $18.65B $22
