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1、2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）1. 材料题 A linear variable cost - when the vertical axis represents cost per unitA Graph 1B Graph 2C Graph 3D Graph 6考点 考点：Chapter5Costbehaviour解析 Graph1showsthat cost per unit remains the same at different levels of activity.2. 单选题 Which type of audit is concerned
2、with the monitoring of managements performance, concentrating on the outputs of the system and the efficiency of the organisation? A Systems auditB Operational auditC Probity auditD Social audit考点 Chapter9Control,securityandaudit解析 Rationale: A systems audit is based on the testing and evaluation of
3、 internal controls. A probity (or transaction) audit checks account entries to identify errors or omissions which may indicate fraud. A social audit measures the social responsibility or social impacts of the business.Pitfalls: This is another area of distinctive clusters of terminology: make sure y
4、ou can identify operational, systems and transactions audits - and the types of tests they use (compliance v substantive)3. 单选题 A non-current asset (cost $15,000, depreciation $10,000) is given in part exchange for a new asset costing $20,500. The agreed trade-in value was $5,500. Which of the follo
5、wing will be included in the statement of profit or loss? A A profit on disposal $5,500B A loss on disposal $4,500C A loss on purchase of a new asset $5,500D A profit on disposal $500考点 Chapter8Tangiblenon-currentassets解析 $Carrying amount at disposal (15,000 - 10,000) 5,000Trade-in allowance 5,500Pr
6、ofit on disposal 5004. 单选题 Which of the following processes occurs at the business planning stage?A Obtaining data about actual resultsB Taking corrective actionC Comparing actual performance with budgetD Establishing objectives考点 Chapter1Accountingformanagement解析 Establishing objectives. The planni
7、ng stage involves establishing objectives and selecting appropriate strategies to achieve those objectives.5. 单选题 The total cost of production for two levels of activity is as follows: Level 1 Level 2 Production (units) 3,000 5,000 Total cost ($) 6,750 9,250 The variable production cost per unit and
8、 the total fixed production cost both remain constant inthe range of activity shown. What is the level of fixed costs? A $2,000B $2,500C $3,000D $3,500考点 Chapter9Quantitativeanalysisinbudgeting解析 6. 单选题 In which form of partnership is there a partner that invests in the partnership but does not take
9、 part in theday-to-day running of the business?A Unlimited liability partnershipB Limited partnershipC Limited Liability Partnership考点 Chapter11Partnerships解析 In a limited partnership there is a partner who invests in the business but does not take part in theday-to-day running of the business.7. 单选
10、题 An organisation manufactures a single product. The total cost of making 4,000 units is $20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged. What is the variable cost per unit of the product?A $0.80B $1.20C $1.25D $2.00考
11、点 Chapter5Costbehaviour解析 Using the high-low method:Units Cost $20,00040,0004,000 20,00016,00020,000Variable cost per unit=$20,000 /16,000 units = $1.258. 材料题 Prepare the companys statement of financial position as at 31 December 20X4, complying as far aspossible with IAS 1 Presentation of financial
12、 statements. Details of non-current assets, adjusted appropriately, should appear as they are presented in the question.考点 考点：Chapter20Preparationoffinancialstatementsforcompanies解析 SHUSWAPSTATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 20X4 Cost or Accumulated Carrying valuation depreciation value $000 $000 $000AssetsNon-current assetsLand and buildings 12,000 - 12,000Plant and equipment (W1) 19,600 7,950
