《2022-2023年ACCA英国注册会计师考试题库及答案（350题）第211期》由会员分享，可在线阅读，更多相关《2022-2023年ACCA英国注册会计师考试题库及答案（350题）第211期（172页珍藏版）》请在金锄头文库上搜索。
1、2022-2023年ACCA英国注册会计师考试题库及答案（350题）1. 单选题 Which combination of demand and supply curves would be appropriate for a firm attempting to increase its profits byincreasing its market share?A Inelastic demand, inelastic supplyB Elastic demand, elastic supplyC Inelastic demand, elastic supplyD Elastic dema
2、nd, inelastic supply考点 Chapter4Microeconomicfactors解析 Rationale: To increase market share requires greater quantities of the firms products to be both demanded and supplied. To sell more, a firm needs to lower price. For this to be profitable, demand must be elastic. To produce more, supply must als
3、obe elastic.2. 单选题 Which of the following is true regarding privity of contract?A Third parties to a contract generally have enforceable rights under itB Only parties to a contract generally have enforceable rights under itC Privity of contract only relates to rights under a contract, not obligation
4、s考点 Chapter4FormationofcontractII解析 Privity of contract means that only parties to a contract have enforceable rights under it. The conceptapplies to both rights and obligations under a contract. Generally, third parties do not haveenforceable rights under a contract.3. 论述题 Run-Smart Co manufactures
5、 sports clothing for professional athletes. Products are designed to preventinjury and aid the post-exercise recovery process. The company regularly seeks feedback from athletesregarding the effectiveness of products and recommendations to take forward. Required Explain which kind of marketing syste
6、m the organisation has. 考点 Chapter14Performancemanagementinformationsystems解析 Run-Smart Co operates an open system. The company interacts with its environment. It takes feedbackfrom its customers about the effectiveness of its products and accordingly advises the product designdepartment about custo
7、mer preferences. Based on customer feedback, the company may decide to alterproduct design and specification.4. 单选题 A share premium account can be used for bonus issues of shares or issue costs for new share issues.A TrueB False考点 Chapter15Sharecapital解析 True. Both are acceptable uses for the share
8、premium account.5. 材料题 材料全屏 A company manufactures two joint products, P and R, in a common process. Data for June are as follows. $ Opening inventory 1,000 Direct materials added 10,000 Conversion costs 12,000 Closing inventory 3,000 Production Sales Sales price Units Units $ per unit P 4,000 5,000
9、 5 R 6,000 5,000 10 64 【单项选择题】 If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June? A $1.25B $2.22C $2.50D $2.75考点 考点：Chapter12Processcosting,jointproductsandby-products解析 Total production inventory $Opening inventory1,000Direct mat
10、erials added 10,000Conversion costs 12,000 23,000Less closing inventory 3,000Total production cost20,000 Apportioned Production Sale value cost Units $ $ P4.000(x $5) 20,000($20,000x20/80) 5,000 R 6,000 (x $10) 60,000 ($20,000X60/80) 15,00080,000 20,000Product R cost per unit = $15,000/6,000 = $2.50 per unit.6. 单选题 Section 122 Insolvency Act 1986 provides a number of distinct grounds for applying to have a companyliquidated on a compulsory basis. Which of the following is NOT a ground for the compulsory liquidation of a company under that provision? A The
