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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 is required to permit a public company to reduce its share capital?A A special resolution and a solvency statement from the directorsB A special resolution and court approvalC Authority in the articles and a special resolution考点 Chapt
2、er17Capitalmaintenanceanddividendlaw解析 A special resolution and court approval are required for a public company to reduce its share capital.2. 材料题 Calculate:Return per factory hour考点 考点：Chapter2dThroughputaccounting解析 3. 单选题 Which one of the following would not lead directly to a shift in the deman
3、d curve for overseas holidays?A An advertising campaign by holiday tour operatorsB A fall in the disposable incomes of consumersC A rise in the price of domestic holidaysD A rise in the price of overseas holidays考点 Chapter4Microeconomicfactors解析 Rationale: A rise in the price of overseas holidays wi
4、ll lead to a movement along the demandcurve rather than a shift in thedemand curve.4. 材料题 Explain how Adam may be able to obtain full payment from Dawn考点 考点：Chapter4FormationofcontractII解析 If Adam can show that he did not accept part payment voluntarily or that Dawn took advantage of hisfinancial di
5、fficulty, he may be entitled to recover following D and C Builders v Rees 1966. Alternatively, itmay be argued that following the success of Dawns recording, her reliance on the waiver was not to herdetriment and it would be inequitable to allow her to avoid her obligations. The circumstances are su
6、ch thatit may be just to allow Adam to enforce his legal rights.5. 单选题 In preparing its financial statements for the current year, a companys closing inventory was understated by $300,000. Whatwill be the effect of this error if it remains uncorrected? A The current yearsprofit willbeoverstated and
7、next years profit will be understatedB The current yearsprofit willbeunderstated but there will be no effect on next yearsC The current yearsprofit willbeunderstated and next years profit will be overstatedD The current years profit will be overstated but there will be no effect on next years profit
8、.考点 Chapter7Inventory解析 If closing inventory is understated, cost of sales will be overstated. Next year opening inventorywill be understated and cost of sales will be understated. 6. 单选题 An investment project has the following discounted cash flows ($000)： Year Discount rate 0% 10% 20% 0 90 90 90 1
9、 30 27.3 25.0 2 30 24.8 29.8 3 30 22.5 17.4 4 3020.514.5 30 5.1(12.3) The required rate of return on investment is 10% per annum. What is the discounted payback period of the investment project A Less than 3.0 yearsB 3.0 yearsC Between 3.0 years and 4.0 yearsD More than 4.0 years考点 Chapter19Methodso
10、fprojectappraisal解析 At the end of year 3, $74,600 has been paid back. The remaining $15,400 for payback will be received during year 4.7. 材料题 What is the value of the closing work in progress on 30 November?A $2,440B $3,720C $4,104D $20,520考点 考点：Chapter11Processcosting解析 Using the data from answer 7
11、 above, extend step 3 to calculate the value of the work in progress. Cost Number of Cost per element equivalent units equivalent unit Total8. 单选题 Which of the following are meaningful criteria for measuring the effectiveness of an appraisal scheme? (i) Serious intent (ii) Fairness (iii) Efficiency
12、(iv) Co-operation (v) Results A (ii), (iii) and (v) onlyB （iii) and (v) onlyC (i), (ii), (iii) and (iv) onlyD (i), (ii), (iii), (iv) and考点 Chapter17Performanceappraisal解析 Rationale: These are all valid criteria. The fifth criteria would be relevance not results.9. 材料题 Explain the significance of separating variances into planning and operational elements and theproblems which could arise.考点 考点：Chapter12Planningandoperationalvariances解析 The planning and operational variance approach attempts to divide a total varianc
