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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 Which of the following types of dismissal occurs when no notice is given to the employee?A Constructive dismissalB Summary dismissalC Unfair dismissal考点 Chapter9Dismissalandredundancy解析 Dismissal without notice is known as summary dismissal.2. 填空题 Distribut
2、able profits may be defined as _ profits less _losses.考点 Chapter17Capitalmaintenanceanddividendlaw解析 Distributable profits may be defined as accumulated realised profits less accumulated realised losses.3. 单选题 What would the budgeted profit be if a marginal costing system were used?A $22,500 lowerB
3、$10,000 lowerC $10,000 higherD $22,500 higher考点 Chapter9AbsorptionandmarginalCosting解析 Production volume exceeded sales volume, so the profit with absorption costing is higher than the profit with marginal costing.Fixed overheads in inventory = $30,000/750 = $40 per unit, therefore total fixed overh
4、ead in closing inventory (absorption costing) = 250 units x $40 = $10,000. Profit with marginal costing is therefore lower by $10,000.4. 论述题 Fill in the blanks. Most of the decisions considered in this chapter involve calculating . obtained fromvarious options after identifying . . They always invol
5、ve .issues, which depend on the precise situation described. 考点 Chapter6Short-termdecisions解析 Most of the decisions considered in this chapter involve calculating contribution obtained fromvarious options after identifying relevant costs . They always involve qualitative issues, which depend on the
6、precise situation described.5. 单选题 Which of the following statements regarding market penetration as a pricing strategyis/are correct? (1) It is useful if significant economies of scale can be achieved. (2) It is useful if demand for a product is highly elastic. A (1) onlyB (2) onlyC Neither (1) nor
7、 (2)D Both (1) and (2)考点 Chapter5Pricingdecisions解析 Penetration pricing involves setting a low price when a product is first launched in orderto obtain strong demand.It is particularly useful if significant economies of scale can be achieved from a highvolume of output and if demand is highly elasti
8、c and so would respond well to low prices.6. 单选题 In 2010, Mr Justice Jeffries, a High Court judge sitting alone, is deciding a case which has similar materialfacts to one decided by the Court of Appeal in 1910. He can decline to be bound by this decision byshowing thatA The status of the previous co
9、urt cannot bind himB The decision was taken too long ago to be of any relevanceC The decision does not accord with the rules of a statute passed in 1975D The obiter dicta are obscure考点 Chapter2Sourcesoflaw解析 A High Court judge is bound by decisions of the Court of Appeal. However, he can decline to
10、be boundif it conflicts with a principle of law. In this case the 1975 statute has effectively overruled the previousdecision.7. 简答题 Describe the three elements of VFM考点 Chapter21Performancemeasurement解析 The value for money (VFM) concept has been developed as a useful means of assessing performance
11、in an organisation which is not seeking profit. VFM concept revolves around the 3Es； as follows:If you follow through the diagram above, you will see that, ultimately, VFM relates money spent to objectives achieved.Economy (an input measure) - measures the relationship between money spent and the in
12、puts. Are the resources used the cheapest possible for the quality required?Efficiency (link inputs with outputs) - is the maximum output being achieved from the resources used?Effectiveness (links outputs with objectives) - to what extent to which the outputs generated achieve the objectives of the
13、 organisation.8. 单选题 Diesel fuel in inventory at 1 November 20X7 was $12,500, and there were invoices awaited for$1,700. During the year to 31 October 20X8, diesel fuel bills of $85,400 were paid, and a delivery worth $1,300 had yet to be invoiced. At 31 October 20X8, the inventory of diesel fuel wa
14、s valued at $9,800. What is the value of diesel fuel to be charged to the statement of profit or loss and other comprehensive income for the year to 31 October 20X8? A $87,700B $89,400C $88,500D $91,100考点 Chapter10Accrualsandprepayments解析 $87,700Diesel fuel payable account$Balance b/fwd (1,700)Payme
15、nts 85,400Balance c/fwd 1,300Purchases 85,000Cost of fuel used $Opening inventory 12,500Purchases 85,000Closing inventory (9,800) 87,7009. 单选题 A dividend becomes a debt of the company when it is declared.A Accumulated realised profitsB Retained earningsC Capital redemption reserve考点 Chapter17Capitalmaintenanceanddividendlaw解析 A capital redemption re
