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1、2022年ACCA英国注册会计师必考试题库含答案1. 材料题 材料全屏 Chi, Di and Fi formed an ordinary partnership to run an art gallery. Each of them paid 100,000 into thebusiness. As Fi had no prospect of raising any more money it was agreed between them that her maximumliability for any partnership debts would be fixed at her or
2、iginal contribution of 100,000. The partnershipagreement specifically restricted the scope of the partnership business to the sale of paintings, sculpturesand other works of art. In January 20X0 Chi took 10,000 from the partnerships bank drawn on itsoverdraft facility. She had told the bank that the
3、 money was to finance a short-term partnership debt but infact she used the money to pay for a holiday. In February Di entered into a 25,000 contract on behalf of thepartnership to buy some books, which she hoped to sell in the gallery.35 【论述题】 State whether all three partners are liable to repay th
4、e overdraft created by Chi 考点 考点：Chapter11Partnerships解析 Chi has taken money from the firms bank account to use for a personal holiday. However, as a partner, andin the absence of any specific mention to the contrary in the agreement, she has authority to withdrawmoney from the bank account. Her act
5、ion has therefore incurred a debt to a third party that is owed by allthree partners, not just herself.2. 材料题 材料全屏 A domestic appliance retailer with multiple outlets sells a popular toaster known as the Autocrisp 2000, forwhich the following information is available: Average sales 75 per day Maximu
6、m sales 95 per day Minimum sales 50 per day Lead time 12.18 days Reorder quantity 1,750 56 【单项选择题】 Based on the data above, at what level of inventory would a replenishment order be issued? A 600 unitsB 1,125 unitsC 1,710 unitsD 1,750 units考点 考点：Chapter6Accountingformaterials解析 Reorder level =maximu
7、m usage x maximum lead time95 x 181,710 units3. 单选题 A company receives rent for subletting part of its office block.Rent, receivable quarterly in advance, is received as follows: Date of receipt Period covered $1 October 20X1 3 months to31 December 20X1 7,500 30 December 20X13 months to 31 March 20X
8、2 7,5004 April 20X2 3 months to30 June 20X2 9,0001 July 20X2 3 months to 30 September 20X2 9,0001 October 20X2 3 months to31 December 20X29,000 What figures, based on these receipts, should appear in the companys financial statements for the year ended 30 November 20X2? Statement of profit or loss S
9、tatement of financial position A $34,000 DebitRent in arrears (Dr) $3,000B $34,500 CreditRent received in advance (Cr) $6,000C $34,000 CreditRent received in advance (Cr) $3,000D $34,000 CreditRent in arrears (Dr) $3,000考点 Chapter10Accrualsandprepayments解析 Receipt $1 October 20X1 ($7,500 x 1/3) 2,50
10、030 December 20X1 7,5004 April 20X2 1 July 20X2 9,0001 October 20X2 (9,000 x 2/3) 9,000Credit to statement of profit or loss 6.000(3,000 Credit rent in advance) 34,0004. 单选题 Zee plc is a retailer of sportswear. Last year its turnover was 3 million and its balance sheet total was1.5 million. Zee plc
11、is exempt from audit. A TrueB False考点 Chapter19Othercompanyofficers解析 Although its turnover and balance sheet total suggest the company is small and exempt from audit,the company is a plc and therefore the exemption does not apply. Zee plc must have an audit.5. 单选题 Who should set directors reward an
12、d incentive packages, according to corporate governance provisions?A The board of directorsB The nomination committeeC A remuneration committee made up of independent non-executive directors考点 Chapter7Corporategovernanceandsocialresponsibility解析 Rationale: Only Option C fulfils the requirement for full independence of the body that sets directors remuneration (toavoiddirectors awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeingboard appointments.6. 简答题 Explain two factors that should be considered when design
