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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. 材料题 What is the margin of safety?考点 考点：Chapter3Costvolumeprofit(CVP)analysis解析 Margin of safety = (90,000 80,000)/90,000 = 11.1%2. 单选题 The following production and total cost information relates to a single product organisation for the last three months: Month
2、Production Total cost units $ 1 1,200 66,600 2 900 58,200 3 1,400 68,200 The variable cost per unit is constant up to a production level of 2,000 units per month but a step up of $6,000 in the monthly total fixed cost occurs when production reaches 1,100 units per month.What is the total cost for a
3、month when 1,000 units are produced? A $54,200B $55,000C $59,000D $60,200考点 Chapter4Costclassification解析 Use the two levels of production above 1,100 units per month for the high-low analysis as at these levels fixed costs are the same. Units Total cost ($) 1,400 68,200 1,200 66,600 200 1,600Variabl
4、e cost per unit = ($1,600/200) = $8Total fixed cost (above 1,100 units) = $68,200 - (1,400 x $8) = $57,000Total cost for 1,000 units = ($57,000 - $6,000) + (1,000 x $8】=$59,0003. 单选题 What amount should appear in the groups consolidated statement of financial position at 31 December 20X2 for non-cont
5、rolling interest? A $49,000B $58,000C $51,000D $42,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 Non-controlling interest $Fair value of NCI at acquisition 42,000Plus NCIs share of post-acqn retained earnings (10% x (160 - 90)7,000NCI at reporting date 49,0004. 单选题 A company pays re
6、nt quarterly in arrears on 1 January, 1 April, 1 July and 1 October each year. The rent was increased from $90,000 per year to $120,000 per year as from 1 October 20X2. What rent expense and accrual should be included in the companys financial statements for the year ended 31 January 20X3? Rent expe
7、nse Accrual $ $ A 100,000 20,000B 100,000 10,000C 97,500 10,000D 97,500 20,000考点 Chapter10Accrualsandprepayments解析 $February to March 20X2 (22,500 x 2/3)15,000April to June22,500July to September22,500October to December30,000January 20X3 (30,000 x 1/3)10,000Rent for the year100,000Accrual 30,000 x
8、1/3 = 10,0005. 单选题 Which of the following is usually classed as a step cost?A Supervisors wagesB Raw materialsC RatesD Telephone考点 Chapter4Costclassification解析 Supervisors wages are usually classified as a step cost because a supervisor may be responsible for supervising up to a specific number of w
9、orkers. However, if output increases such that additional direct labour is required, then an extra supervisor will be required. Rates do step up in cost but that is in relation to time not output i.e. the rates may increase year on year.6. 材料题 Production and sales for Period 3 was as follows: Period
10、 3 Units Sales 550 Production 450 The opening inventory in Period 3 was 100 units. Calculate the profit for Period 3 based onabsorption costing principles. 考点 考点：Chapter1Costing解析 Opening inventory is period 3 = 100 units. Closing inventory units = opening inventory units +production units sales uni
11、ts. Closing inventory = 100 + 450 550 = 0. So inventory hasdecreased during the period and therefore marginal costing will report a higher profit thanabsorption costing. Absorption costing profit = $7,750 (100 $12) = $6,550.Absorption costing operating statement7. 单选题 The bookkeeper of Peri made the
12、 following mistakes：Discount allowed $3,840 was credited to discounts received account. Discount received $2,960 was debited to discountsallowed account. Discounts were otherwise correctly recorded.Which one of the following journal entries will correct the errors? Dr Cr $ $ A Discount allowed 7,680Discount received5,920Suspense account1,760B Discount allowed880Discount received880 Suspense account1,760C
