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1、2022-2023年ACCA英国注册会计师试题库带答案1. 材料题 Identify the type of charge that was created over Milly Ltds trade receivables考点 考点：Chapter17Capitalmaintenanceanddividendlaw解析 Although the charge documentation states that a fixed charge was created, Milly Ltd may deal with thecharged asset as it wishes to. This f
2、ulfils the criteria for a floating charge and therefore the charge will beregistered as a floating charge.2. 单选题 Which of the following is most clearly a sign of an ineffective group?A There is disagreement and criticism within the groupB There is competition with other groups C Members passively ac
3、cept work decisionsC Individuals achieve their own targets考点 Chapter14Individuals,groupsandteams解析 Rationale： Members of an effectively functioning group will take an active interest (as opposed tooption C) in decisions affecting their work. Option A is healthy, particularly in avoiding problems tha
4、t occur when groups seek consensus at all costs (eg group think). Option B is healthy, as it unites and stimulates the group. Option D can be a sign that the group is supporting the performance of its members - not just that they are focusing on their own performance at the expense of the group.Pitf
5、alls: If you were trying to go by common sense instead of knowledge, you might think that intra-team disagreement and inter-team competition were negatives: not so. The examiner does not set trick questions, but questions can be designed to separate those who have studied from those who are guessing
6、!3. 单选题 _-are mental states (made up of thoughts, feelings and intentions) whichinfluence an individuals response to all objects and situations with which they are related.Which word correctly completes this definition?A Personality traitsB PerceptionsC AttitudesD Emotional intelligences考点 Chapter14
7、Individuals,groupsandteams解析 Rationale: This is the definition of attitudes. Personality traits are relatively stable, enduringqualities of an individuals personality (eg impulsiveness). Perceptions are how people see things, according to how the brain selects and organises information. Emotional in
8、telligence is a concept popularised by Daniel Goleman to describe awareness of, and ability to manage, ones own emotions and those of others. None of these concepts is explicitly mentioned in the syllabus -but you are required to know something about the characteristics of individual behaviour, so i
9、t is worth getting to grips with some of the basics.Ways in: Perceptions are about thinking, emotions are about feeling - and the question asked for something that combines thinking, feeling and intention. So you could probably rule out B and D 4. 材料题 材料全屏 Boo was recently disqualified from acting a
10、s a company director under the Company DirectorsDisqualification Act 1986. She decided to continue trading and arranged for her daughter, Mills, to form anew company. On registration, Mills was appointed as a director, however, she would receive instruction onwhat to do from Boos personal financial
11、advisor, Beni, who is accustomed to act on Boos orders. Beni wasnot appointed as a director but is identified as the companys managing director on all its official paperwork.28 【论述题】 State which of the parties is a de jure director 考点 考点：Chapter18Companydirectors解析 Mills was appointed as a director
12、on registration and is therefore a de jure director.5. 材料题 材料全屏 Zri operates a business as a designer of internet web pages for a variety of business clients. Unfortunately hehas had some difficulty in recovering his full fees from a number of clients as follows: Ad, a self-employed car mechanic, wi
13、thout contacting Zri, simply sent him a cheque for half of his feesstating that he could not pay any more and that the cheque was in full settlement of his outstanding debt. Zrirang Ad about this and reluctantly agreed to waive half the fees. Bi, a newly qualified accountant, told Zri that although
14、she could only raise the cash to pay half of theoutstanding fees she would, as an alternative to paying the other half, do all of Zris accountancy work forthe coming year. Zri reluctantly agreed to this proposal. Cas, a self-employed musician, told Zri that she could not pay any of the money she owe
15、d him. However, herfather offered to pay Zri, but could only manage half of the total amount owed. Once again Zri reluctantlyagreed to accept the fathers payment of the reduced sum. 28 【论述题】 Explain whether Zri can claim his outstanding fees from Ad 考点 考点：Chapter4FormationofcontractII解析 agreement to accept only half of the debt is unsupported by consideration from Ad and therefore he may still claim the remaining amount. Ad may try to claim he cannot do so because of his promise to waive the fees and therefore the doctrine of promissory estoppel applies. However,
