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1、2022-2023年ACCA英国注册会计师考试全真模拟试题（200题）含答案1. 材料题 State whether Tim has any liability for insider dealing考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Tim did not receive inside information, this is because the information that Slye told him was neither precise nor specific, so he has committed no offe
2、nce.2. 单选题 Which type of agent runs an accountancy practice?A Company directorB PartnerC Commercial agentD Promoter考点 Chapter10Agencylaw解析 Accountancy practices are run as partnerships by partners.3. 单选题 An inventory record card shows the following details. February 1 50 units in stock at a cost of
3、$40 per unit7 100 units purchased at a cost of $45 per unit14 80 units sold21 50 units purchased at a cost of $50 per unit28 60 units sold What is the value of inventory at 28 February using the FIFO method? A $2,450B $2,700C $2,950D $3,000考点 Chapter7Inventory解析 $2,950 (10 units $45 and 50 units $50
4、)4. 材料题 材料全屏 Don was instrumental in forming Eden plc, which was registered and received its trading certificate inDecember 20X4. It has subsequently come to the attention of the board of directors that the following eventshad taken place prior to the incorporation of the company: Don entered into a
5、 contract in the companys name to buy computer equipment, which the board ofdirectors does not wish to honour. Don entered into a contract in the companys name to develop a particular patent, which the board ofdirectors of Eden wishes to pursue but in relation to which the other party does not wish
6、to proceed. Don entered into an agreement with Fad Ltd for business equipment. The agreement was made subject toadoption by Eden plc but now Eden plc does not wish to pursue the agreement. 24 【论述题】 Explain whether Eden plc is liable for the computer equipment contract 考点 考点：Chapter13Companyformation
7、解析 The general rule is that a promoter is personally liable on any completed pre-incorporation contract enteredinto with a third party. A pre-incorporation contract is a contract purported to be made by a company or itsagent at a time before the company has received its certificate of incorporation.
8、In the situation involving the computer equipment, the directors of Eden plc are not legally bound to honourthe purported contract with the supplier. The supplier will have to take action against Don for breach ofcontract.5. 单选题 The following balances have been extracted from the nominal ledger acco
9、unts of Tanya,for bank loan is unknown.There are no other accounts in the main ledger .Payables$ 27,000 Capital66,000 Purchases160,000 Sales300,000O ther expenses110,000 Receivables33,000 Purchase returns2,000 Non-current assets120,000 Cash in bank18,000 Bank loanUnknownWhat is the credit balance on
10、 the bank loan account? A $46,000B $102,000C $78,000D $34,000考点 Chapter16Correctionoferrors解析 6. 单选题 Which of the following statements concerning administration is correct?A A liquidation order may be granted against the company if the company is in administrationB To commence administration always
11、requires a court orderC The official receiver is put in charge of a company subject to an administration orderD If the company cannot be rescued as a going concern, the next objective of administration is toachieve a better result for creditors than an immediate liquidation would考点 Chapter21Insolven
12、cyandadministration解析 If a company cannot be rescued as a going concern then the next objective of administration is toachieve a better result for creditors than an immediate liquidation. Liquidation and administration aremutually exclusive, a liquidation order cannot be made if an administration or
13、der is already in place.Administrations may be made by certain parties without a court order. An administrator is put incharge of a company in administration.7. 单选题 Which type of resolution can ONLY be passed by a private company?A Written resolutionB Ordinary resolutionC Special resolutionD Special
14、 resolution with special notice考点 Chapter20Companymeetingsandresolutions解析 Only private companies may pass written resolutions.8. 单选题 Which of the following best describes a period cost?A A cost that relates to a time period which is deducted as expenses for the period and is not included in the inv
15、entory valuation.B A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.C A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treated as an expense for the period when the inventory is actually sold.D A cost that is incurred regularly every period
