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1、2022年ACCA英国注册会计师考前难点冲刺押题卷带答案1. 单选题 A company uses the Economic Order Quantity (EOQ) model to establish reorder quantities. The following information relates to the forthcoming period: Order costs = $25 per order Holding costs = 10% of purchase price Annual demand = 20,000 units Purchase price = $40
2、per unit EOQ = 500 units No safety inventory is held. What are the total annual costs of inventory (i.e. the total purchase cost plus total order cost plus total holding cost)? A $22,000B $33,500C $802,000D $803,000考点 Chapter6Accountingformaterials解析 $Purchase costs (20,000 units x $40) 800,000Order
3、 costs(20,000/500 orders x $25/order)1,000Holding costs (500/2 average units x$4/unit) 1,000Total costs802,0002. 单选题 X plc has a bad debt policy whereby aged receivables who are obviously not going to pay, are written off. The financial accountant does not enforce this policy This might be fraudulen
4、t insofar as it creates which of the following effects? A It removes funds from the businessB It resultsin theunderstatement of profits and net assetsC It results in the overstatement of profits and net assetsD It resultsin theintentional overstatement of profits andnet assets考点 Chapter10Identifying
5、andpreventingfraud解析 Rationale: One form of fraud is the intentional misrepresentation of the financial position of the business. Bad debt policy may be unenforced deliberately, in order to overstate profits 3. 单选题 Gamma purchases a motor vehicle on 30 September 20X1 for $15,000 on credit. Gamma has
6、 a policy of depreciating motorvehicles using the reducing balance method at 15% per annum, pro rata in the years of purchase and sale. What are the correct ledger entries to record the purchase of the vehicle at 30 September 20X1 and what is the depreciationcharge for the year ended 30 November 20X
7、1?Purchase of motor vehicle on 30.9.X1 Depreciation charge for year ended 30.11.X1 A Dr Non-current assets - cost Cr Payables$15,000$15,000$2,250B Dr Payables Cr Non-current assets - cost$15,000$15,000$2,250C Dr Non-current assets - cost Cr Payables$15,000$15,000$375D Dr Payables Cr Non-current asse
8、ts - cost$15,000$15,000$375考点 Chapter8Tangiblenon-currentassets解析 To record the purchase of the asset：Dr Non-current assets - cost$15,000Cr Payables$15,000Depreciation charge is 15,000 x 15% x 2/12 = $3754. 单选题 Which of the following determines whether a voluntary liquidation is a members or credito
9、rs voluntaryliquidation?A The solvency of the companyB A decision of the membersC A decision of the creditors考点 Chapter21Insolvencyandadministration解析 Although a voluntary liquidation is commenced by the members, it is the solvency of the companythat determines whether it is a members or creditors v
10、oluntary liquidation. If the company is solventthen it is a members voluntary liquidation, if it is insolvent then it is a creditors voluntary liquidation.5. 单选题 Insider dealing is a criminal offence.A TrueB False考点 Chapter22Fraudulentandcriminalbehaviour解析 Insider dealing is a criminal offence.6. 单
11、选题 Which of the following pricing policies is the most appropriate for a new product for which theprice elasticity of demand is expected to be inelastic?A Marginal cost plusB Market skimmingC Penetration pricingD Price discrimination考点 Chapter5Pricingdecisions解析 If demand is expected to be inelastic
12、 with regard to price, low prices are not going to affectmarket demand significantly, so market skimming will almost certainly result in profitmaximisation. Price discrimination will not offer any benefit when demand is price inelastic.7. 单选题 The mnemonic SPAMSOAP is often used to remember the range
13、 of financial control procedures. What does the O stand for in this mnemonic? A OperationsB OrganisationC Oversight考点 Chapter9Control,securityandaudit解析 Rationale: Organisation in this context means identifying reporting lines, levels of authority and responsibility to ensure that everyone is aware
14、of their control responsibilities. The full mnemonic stands for: Segregation of duties； Physical； Authorisation and approval； Management； Supervision； Organisation； Arithmetical and accounting； and Personnel.8. 单选题 Which of the following is not a cost objects?A a cost centreB a customerC a managerD a product考点 Chapter4Costclassification解析 C is the correct answer because a manager is not a cost object but may be linked to a cost centre in a responsibility
