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1、2022年ACCA英国注册会计师考前冲刺押题卷含答案1. 单选题 When the price of a good is held above the equilibrium price, the result will be？A Excess demandB A shortage of the goodC A surplus of the good考点 Chapter4Microeconomicfactors解析 Rationale: The effect of price being above the equilibrium (market clearing) price is that
2、 supply will extend and demand willcontract.2. 单选题 In which TWO of the following situations will an agent be liable on a contract? (1) Where it is usual business practice for the agent to be liable (2) Where the agent acts on their own behalf even though they purport to be acting for the principal (
3、3) Where the principal intends for the agent to take personal liability (4) Where the third party agrees with the principal that the agent will be liable A 1 and 2B 1 and 3C 2 and 3D 3 and 4考点 Chapter10Agencylaw解析 An agent will be liable on a contract if they intended to take personal liability, whe
4、re it is usual business practice for them to be liable or where they act on their own behalf even though they purport to be acting for the principal.3. 单选题 Two types of common errors in bookkeeping are errors of principle and errors of transposition.Which of the following correctly states whether or
5、 not these errors will be revealed by extracting a trial balance?Errors of principle Errors of transpositionA Will be revealedWill not be revealedB Will be revealedWill be revealedC Will not be revealedWill not be revealedD Will not be revealedWill be revealed考点 Chapter16Correctionoferrors解析 Errors
6、of principle, such as recording a capital expenditure transaction as revenue expenditure, would not be revealed by a trial balance because it would not create an inequality between total debits and total credits. Transposition errors are errors where figures (digits) are written in the wrong order i
7、n either a credit or a debit entry. This would create an imbalance between credits and debts, and so the error would be indicated by extracting a trial balance. 4. 单选题 A chain of coffee shops has implemented a Total Quality Management system to ensure high quality and consistency across all outlets.
8、 As part of the scheme, the chain offers a free replacement drink to any customer not completely satisfied with their purchase. Which of the following BEST describes the cost of providing replacement drinks?A An external failurecostB An internal failure costC A prevention costD An appraisal cost考点 C
9、hapter13Alternativecostingprinciples解析 This is a cost arising from inadequate quality discovered after the transfer of ownership, an external failure cost.5. 单选题 Which of the following is an interpersonal role of management, in Mintzbergs classification of ninemanagerial roles?A SpokespersonB Figure
10、headC NegotiatorD Resource allocator考点 Chapter11Leadingandmanagingpeople解析 Rationale: Interpersonal roles are based on the managers formal authority: they include the roles of figurehead, leader and liaison. Informational roles are based on the managers position in internal and external information
11、networks: they include monitor, spokesperson and disseminator. Decisional roles relate to the work of the managers department: entrepreneur, disturbance handler, resource allocator and negotiator.6. 填空题 This objective test question contains a question type which will only appear in a computer-based
12、exam, but this question provides valuable practice for all students whichever versionof the exam they are taking. Bloom Limited was the subject of the following press story: Yellow sells two types of squash ball, the type A and the type B. The standard contributionfrom these balls is $4 and $5 respe
13、ctively and the standard profit per ball is $1.50 and $2.40respectively. The budget was to sell 5 type A balls for every 3 type B balls. Actual sales were up 20,000 at 240,000 balls with type A balls being 200,000 of that total.Yellow values its stock of balls at standard marginal cost. What is the
14、value of the favourable sales quantity variance? 考点 Chapter11Varianceanalysis解析 Total actual sales 240,000Total budget sales 220,000Difference 20,000Average standard contribution $4.375(5 4) + (3 5)/8 = 4.375Favourable variance is $87,5007. 单选题 A recruitment manager has prepared a statement of the key duties, involved in a particular job, as the basis for job interviewing. tasks and reporting responsibilitiesWhat name would be given to such a statement? A Job analysisB Job descriptionC Job advertisementD Personnel specification考点 Chapter12Recruit
