《2022年ACCA英国注册会计师考试密押卷带答案132》由会员分享，可在线阅读，更多相关《2022年ACCA英国注册会计师考试密押卷带答案132（109页珍藏版）》请在金锄头文库上搜索。
1、2022年ACCA英国注册会计师考试密押卷带答案1. 单选题 A company manufactures a single product, M. Budgeted production output of product M during August is 200 units. Each unit of product M requires 6 labour hours for completion and PR Co anticipates 20 per cent idle time. Labour is paid at a rate of $7 per hour. What is t
2、he direct labour cost budget for August?A $6,720B $8,400C $10,080D $10,500考点 Chapter16Thebudgetaryprocess解析 HoursActive hours required for production = 200 x 6 hours = 1,200Allowance for idle time (20% of total time = 25% of active time) 300Total hours to be paid for 1,500x $7 per hourDirect labour
3、cost budget $10,5002. 单选题 Which of the following is true regarding the content of model articles of association?A The content of model articles of association is the same for all types of companyB The content of model articles of association includes clauses relating to the remuneration ofemployeesC
4、 The content of model articles of association includes clauses relating to the ethical treatment ofsuppliersD The content of model articles of association includes clauses relating to communication withmembers考点 Chapter14Constitutionofacompany解析 Communication with members is covered by model article
5、s of association. Model articles differdepending on the type of company. They do not contain clauses on remuneration of employees orethical treatment of suppliers.3. 单选题 How many directors are required to retire at the first annual general meeting of a public company?A One-third of the directorsB Ha
6、lf the directorsC All of the directors考点 Chapter18Companydirectors解析 At the first AGM of a public company, all the directors are required to retire.4. 单选题 The accountant at Investotech discovered the following errors after calculating the companys profit for 20X3:(a) A non-current asset costing $50,
7、000 has been included in the purchases account(b) Stationery costing $10,000 has been included as closing inventory of raw materials, instead of stationery expensesWhat is the effect of these errors on gross profit and net profit? A Understatementof gross profit by $40,000 and understatementofnetpro
8、fitby$30,000B Understatementof both gross profit and net profit by $40,000C Understatementof gross profit by $60,000 and understatementofnetprofitby$50,000D Overstatement of both gross profit and net profit by $60,000考点 Chapter16Correctionoferrors解析 Both errors will affect cost of sales and therefor
9、e gross profit, making a net effect of $40,000. Net profit will be further reduced by $10,000 missing from stationery expense5. 不定项选择题 Which TWO of the following are included in the cost of holding inventory?A The cost of insuranceB The delivery costsC Rental payments on storage spaceD The cost of p
10、lacing an order考点 Chapter6Accountingformaterials解析 The EOQ model distinguishes between holding costs (A and C) and ordering costs B and D)6. 单选题 LT is an accountant who works for Tapa Ltd, a company owned by SP. LT has devised a scheme where TapaLtd can illegally disguise certain revenues so that th
11、e companys tax charge is reduced. Any tax that thescheme saves is paid to SP as a dividend. Which TWO offences has LT committed? (1) Tipping off (2) Failure to prevent (3) Laundering (4) Failure to report A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter22Fraudulentandcriminalbehaviour解析 LT has assiste
12、d SP in laundering money from a criminal offence (tax evasion) and is also liable forfailing to report SPs money laundering activities.7. 单选题 E operates a marginal costing system. For the forthcoming year, variable costs are budgeted to be 60% of sales value and fixed costs are budgeted to be 10% of
13、 sales value. If E were to increase the selling price by 10% and all other costs and production and sales volumes were to remain the same what would be the effect on E#s contribution? A a decrease of 2%B an increase of 5%C an increase of 10%D an increase of 25%考点 Chapter9AbsorptionandmarginalCosting解析 If a sales value of $100 per unit is assumed then the original and revised situations will be: Original RevisedSelling priceV 100 110Variable cost/unit 60 60Contribution/unit 4050Fixed costs do not affect contribution and if sales volume is unchanged then the overall change in contrib
