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1、2022-2023年ACCA英国注册会计师试题库带答案1. 单选题 In a period, a company had opening inventory of 31,000 units of Product G and closing inventory of 34,000 units. Profits based on marginal costing were $850,500 and profits based on absorption costing were $955,500. If the budgeted fixed costs for the company for th
2、e period were $1,837,500, what was the budgeted level of activity? A 24,300 unitsB 27,300 unitsC 52,500 unitsD 65,000 units考点 Chapter9AbsorptionandmarginalCosting解析 Increase in inventory of 34,000 - 31,000 = 3,000 units.Difference in profits of $955,500 - $850 500 = $105,000OAR = $105,000/3,000 = $3
3、5 per unitLevel of activity = $1,837,500/35 = 52,500 units2. 单选题 Which of the following is NOT something that would be found within model articles of association?A Clauses relating to the rights of membersB Clauses relating to the transfer of sharesC Clauses relating to the mission statement of the
4、company考点 Chapter14Constitutionofacompany解析 Model articles of association may refer to the objects of the company, but this is not the same as themission statement. The other options are examples taken from the content of model articles.3. 单选题 The following statements have been made about the drawba
5、cks of activity-basedbudgeting: (1) It is not always useful or applicable, as in the short term many overhead costs are notcontrollable and do not vary directly with changes in the volume of activity for thecost driver. (2) ABB will not be able to provide useful information for a total quality manag
6、ementprogramme (TQM). Which of the above statement(s) is/are true? A (1) onlyB (2) onlyC Neither (1) nor (2)D Both (1) and (2)考点 Chapter8Budgetarysystems解析 (2) is not correct. ABB can provide useful information for a total quality managementprogramme (TQM) by relating the cost of an activity to the
7、level of service provided andasking the user departments if they feel they are getting a cost-effective service.4. 单选题 Throughput accounting policy is to hold zero inventories throughout all operations.A TrueB False考点 Chapter2dThroughputaccounting解析 A buffer inventory should be held prior to the bot
8、tleneck process.5. 单选题 A unit of product L requires 9 active labour hours for completion. The performance standard for product L allows for ten per cent of total labour time to be idle, due to machine downtime. The standard wage rate is $9 per hour. What is the standard labour cost per unit of produ
9、ct L?A $72.90B $81.00C $89.10D $90.00考点 Chapter20Standardcosting解析 Standard labour cost per unit = 9 hours x100/90x$9 = $906. 单选题 Which of the following would NOT explain a favourable direct materials usage variance?A Using a higher quality of materials than that specified in the standard.B A reduct
10、ion in materials wastage rates.C An increase in suppliers quality control checks.D Achieving a lower output volume than budgeted.考点 Chapter11Varianceanalysis解析 The correct answer is: Achieving a lower output volume than budgeted.The direct materials usage variance compares the standard material usag
11、e for the actualproduction with the actual material used. This means that the budgeted output volume isnot relevant because it is not included in the calculation of the variance.Using higher quality materials and increasing quality control checks are both likely to lead toa reduction in wastage rate
12、s which will lead to lower usage and a favourable materials usagevariance.7. 填空题 A private company does not need to apply to the court to reduce its share capital if it supports its_ with a _.考点 Chapter17Capitalmaintenanceanddividendlaw解析 A private company does not need to apply to the court to redu
13、ce its share capital if it supports its specialresolution with a solvency statement.8. 单选题 Direct labour hours or direct machine hours are used to trace costs to products occurs with absorptioncosting, but not with ABC.A TrueB false考点 Chapter2aActivitybasedcosting解析 The use of volume-related cost dr
14、ivers should be used for costs that do vary with productionvolume.9. 单选题 Lance is entering an invoice for a new item of equipment in the accounts. The invoice shows thefollowing costs: Water treatment equipment $39,800 Delivery $1,100 Maintenance charge $3,980 Sales tax $7,854 Invoice total $ 52,734 Lance is registered for sales tax. What is the total value of capital expenditure on the invoice? A $39,800B $40,900C $44,880D $52,734考点 Chapter8Tangiblenon-currentassets解析 $Water treatment equipment 39,800Delivery 1,100 40,90010. 单选题 If a su
