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1、2022年ACCA英国注册会计师考前密押冲刺卷1. 单选题 A company may have restricted objects and therefore it may not be permitted to enter into certain contracts. Which of the following statements describes the position of third parties whose contract with a company isoutside the scope of its objects? A The contract will n
2、ot be a valid oneB The company is required to ratify the contract for it to be binding on itC The contract will be binding on the company and the third partyD The contract is voidable at the instance of the company考点 Chapter14Constitutionofacompany解析 S40 of the Companies Act 2006 protects the intere
3、sts of third parties when a contract with acompany is outside the scope of the companys objects.2. 单选题 Each unit of product Alpha requires 3 kg of raw material. Next months production budget for product Alpha is as follows. Opening inventories: Raw materials 15,000kg Finished units of Alpha 2,000 un
4、its Budgeted sales of Alpha 60,000 units Planned closing inventories: Raw materials7,000kg Finished units of Alpha 3,000 units How many kilograms of raw materials should be purchased next month? A 172,000B 175,000C 183,000D 191,000考点 Chapter16Thebudgetaryprocess解析 UnitRequired increase in finished g
5、oodsinventory 1,000Budgeted sales of Alpha60,000Required production 61,000 kgRaw materials usage budget(x3 kg) 183,000Budgeted decrease in raw materials inventory (8,000)Raw materials purchase budget 175,0003. 填空题 A (1) _is a vital term, going to the root of the contract, breach of which entitles th
6、e injuredparty to treat the contract as (2)_ and claim (3) _.A (4) _is a term (5)_to the main purpose of the contract.The consequence of a term being classified as innominate is that the court must decide what is the actualeffect of its (6) _.考点 Chapter5Contentofcontracts解析 A condition is a vital te
7、rm, going to the root of the contract, breach of which entitles the injuredparty to treat the contract as discharged and claim damages.A warrantyis a term subsidiaryto the main purpose of the contract.The consequence of a term being classified as innominate is that the court must decide what is the
8、actualeffect of its breach.4. 单选题 Directors found guilty of fraudulent trading under the Insolvency Act 1986 face which of the followingpenalties?A ImprisonmentB Unlimited fineC Make good the debts of the company考点 Chapter22Fraudulentandcriminalbehaviour解析 Fraudulent trading under the Insolvency Act
9、 1986 is a civil not a criminal offence. Any directorsfound guilty are liable to make good the companys debts.5. 单选题 An investor is to receive an annuity of $19,260 for six years commencing at the end of year 1. It has a present value of $86,400.What is the rate of interest (to the nearest whole per
10、cent)A 4%B 7%C 9%D 11%考点 Chapter19Methodsofprojectappraisal解析 9%Annuity =Present value of annuity/ Annuity factorAnnuity factor =86,400/19,260= 4.486From tables, this annuity factor corresponds to an interest rate of 9% over six year6. 单选题 Which one of the following is an advantage of centralisation
11、?A It helps to develop the skills of junior managersB It avoids overburdening top managers in terms of workload and stressC Senior managers can take a wider view of problems and consequences考点 Chapter5Businessorganisation,structureandstrategy解析 Rationale： A centralised organisation is one in which a
12、uthority is concentrated in one place. If all decisions are made in the same place then it will be easier for the decision-makers to see the bigger picture and therefore understand theconsequences of their decisions. Options A and B are advantages of decentralisation, where decisions are delegated.7
13、. 不定项选择题 Which TWO of the following labour records may be used to allocate costs to the variouscost units in a factory?A Employee record cardB Attendance record cardC TimesheetD Job card考点 Chapter8Contractofemployment解析 A timesheet and a job card are used to allocate labour costs to cost units. An attendance record card is used for payroll purposes and an employee record card details all of t
