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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 Select the option that has the steps in a systematic benchmarking exercise in the correct order:A analysis planning action reviewB review planning actionanalysisC planninganalysisactionreviewD analysisactioreviewplanning考点 考点：Chapter21Performancemeasurement解析 planni
2、nganalysisactionreview2. 单选题 An employee can seek damages for wrongful dismissal in which of the following circumstances?A When they are dismissed unfairly but with the correct notice periodB When they are dismissed fairly with the correct notice periodC When they are summarily dismissed without jus
3、tification考点 Chapter9Dismissalandredundancy解析 Wrongful dismissal occurs when an employee is summarily dismissed without justification. Thismeans they did not receive the correct notice period. A claim for wrongful dismissal seekscompensation for the loss of notice period.3. 单选题 All the following sta
4、tements relate to criminal and civil law. Which one of the statements is correct?A A criminal case may subsequently give rise to a civil case, but a civil case cannot subsequently give rise to a criminal case.B The main purpose of civil law is to compensate the injured party and to punish the injuri
5、ng party.C A custodial sentence can be passed on the defendant in a civil case, providing the defendant is anatural person and not an incorporated body.D The main purpose of civil law is to enforce the claimants rights rather than to punish thedefendant.考点 Chapter1Lawandthelegalsystem解析 D. Punishmen
6、t is not an objective of civil law. A civil case may subsequently give rise to a criminal case.4. 单选题 All of the following, with one exception, are potential impacts on a business of removal of significant funds or assets. Which is the exception? A Fall in returns to shareholdersB Reduction in profi
7、tsC Increase in working capitalD Reputational damage考点 Chapter10Identifyingandpreventingfraud解析 Rationale: There is a reduction in working capital, which makes it more difficult for the company to operate effectively, potentially resulting in corporate collapse. The other effects should be obvious (
8、remember, we are talking about removal of funds or assets and not overstatement of profits and/or net assets). Reputational damage refers to loss of shareholder andmarket confidence in the organisations management when the fraud emerges.5. 单选题 Which of the following is a potential business benefit o
9、f a corporate diversity policy?A Compliance with equal opportunities legislationB Respect for individualsC Better understanding of target market segmentsD Efficiency in managing human resources考点 Chapter13Diversityandequalopportunities解析 Rationale： A business can better understand (and meet) the nee
10、ds of market segments if itemploys representatives of those segments： this is a business benefit, because it enhances customer loyalty, sales revenue, profitability etc. Option A is a legal/moral benefit (and addresses equal opportunities rather than diversity). Option B is a benefit to employees in
11、 a diverse organisation. Option D is not true of diversity, which requires significant management investment and less standardised HR solutions.6. 填空题 If Alice promises Ben that (for a consideration provided by Ben) Alice will confer a benefit on Charlotte, then (1)_ cannot at common law enforce Ali
12、ces promise. This is the doctrine of (2) _考点 Chapter4FormationofcontractII解析 If Alice promises Ben that (for a consideration provided by Ben) Alice will confer a benefit on Charlotte, then Charlotte cannot at common law enforce Alices promise. This is the doctrine of Privity of contract7. 论述题 A prod
13、uct has the following costs. $ Direct materials 5 Direct labour 3 Variable overheads 7 Fixed overheads are $10,000 per month. Budgeted sales per month are 400 units to allow the product tobreak even. Required Determine the profit mark up which needs to be added to marginal cost to allow the product
14、to breakeven. 考点 Chapter5Pricingdecisions解析 Breakeven point is when total contribution equals fixed costs.At breakeven point, $10,000 = 400 (price $15) $25 = price $15 $40 = price Profit mark up = (40 15) / 15 100% = 166%8. 单选题 Which of the following statements are true? (i) With a shared service centre services are likely to be less tailored (ii) The IT function is commonly provided using shared service approach (iii) A shared service centre is not part of the organisation
