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1、2022年ACCA英国注册会计师考试点睛提分卷1. 单选题 W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 20% of sales (20% is the rate of tax). Which one of the following four replies she received was not correct?A The
2、companyhad some exports that were not liable to salestaxB The companymade some sales of zero-rated productsC The companymade some sales of exempt products.D The companysold some products to businesses not registeredfor sales tax.考点 Chapter13Salestax解析 A, B and C could all be reasons why the output t
3、ax does not equal 20% of sales. D is incorrect asit makes no difference whether the customer is registered for sales tax or not. 2. 单选题 Which of the following statements about disability discrimination law is not true?A The requirements only effect employers of more than 20 employeesB Employers must
4、 adjust working arrangements or the physical features of premises to remove any disadvantage to disabled peopleC For an individual to be defined as a disabled person, the physical or mental impairment must have an adverse effect of more than 12 months duration D Public bodies have additional duties
5、to protect and promote equality for disabled people考点 Chapter13Diversityandequalopportunities解析 Rationale： The duty is to make reasonable adjustments. The other statements are true.3. 填空题 This objective test question contains a question type which will only appear in a computer-based exam, but this
6、question provides valuable practice for all students whichever versionof the exam they are taking. A company makes products A and B. It is experimenting with Activity Based Costing.Production set-up costs are $12,000; total production will be 20,000 units of each ofproducts A and B. Each run is 1,00
7、0 units of A or 5,000 units of B. What is the set-up cost per unit of A, using ABC? 考点 Chapter2aActivitybasedcosting解析 Cost driver = number of set-ups Cost pool = $12,000Total set-ups = 20 (for A) + 4 (for B) = 24 Rate = $12,000/24 = $500 per set-upCost for A = $500 20 set-ups = $10,000 Per unit=$10
8、,000/20,000 = $0.504. 单选题 In the English legal system, one role of a judge is to interpret statute law. Which rule of statutory interpretation considers what the legislation is trying to achieve? A Golden ruleB Purposive approachC Literal ruleD Contextual rule考点 Chapter2Sourcesoflaw解析 Under the purp
9、osive approach to statutory interpretation, the purpose, or what the legislation is trying to achieve, is considered.5. 单选题 A spreadsheet software application may perform all of the following business tasks except one. Which one of the following is the exception? A The presentation of numerical data
10、 in the form of graphs and chartsB The application of logical tests to dataC The application of What if? scenariosD Automatic correction of all data entered by the operator into the spreadsheet考点 Chapter8Theroleofaccounting解析 Rationale: Unfortunately: garbage in, garbage out!6. 单选题 Tree Co is consid
11、ering employing a sales manager. Market research has shown that a goodsales manager can increase profit by 30%, an average one by 20% and a poor one by 10%.Experience has shown that the company has attracted a good sales manager 35% of thetime, an average one 45% of the time and a poor one 20% of th
12、e time. The companysnormal profits are $180,000 per annum and the sales managers salary would be $40,000per annum. Based on the expected value criterion, which of the following represents the correctadvice which Tree Co should be given? A Do not employ a sales manager as profits would be expected to
13、 fall by $1,300B Employ a sales manager as profits will increase by $38,700C Employ a sales manager as profits are expected to increase by $100D Do not employ a sales manager as profits are expected to fall by $39,900考点 Chapter7Riskanduncertainty解析 New profit figures before salary paid:Good manager:
14、 $180,000 1.3 = $234,000 Average manager: $180,000 1.2 = $216,000Poor: $180,000 x 1.1 = $198,000EV of profits = (0.35 $234,000) + (0.45 $216,000) + (0.2 $198,000) = $81,900 +$97,200 + $39,600 = $218,700Deduct salary cost and EV with manager = $178,700Therefore do not employ manager as profits will f
15、all by $1,300.7. 单选题 VV Company has been asked to quote for a special contract. The contract requires100 hours of labour. However, the labourers, who are each paid $15 per hour, are workingat full capacity. There is a shortage of labour in the market. The labour required to undertake this specialcontract would have to be taken from another contract, Z, which currently utilises500 hours of labour and
