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1、2022-2023年ACCA英国注册会计师试题库含答案（300题）1. 单选题 A company makes a component for one of its products in-house. It uses an average of 5,000 of these throughout the year. The production rate for these components is 500 per week and the cost of holding one item for the year is $1.50. The factory is open for 50
2、weeks per year. The company has calculated that the economic batch quantity is 2,000. What is the production setup cost per batch?A $213B $240C $480D $960考点 Chapter6Accountingformaterials解析 Annual production rate = 500 x 50 = 25,000 Using the economic batch quantity formula given,2,000= V(2 x setup
3、cost x 5,000)/(1.5 x (1-5,000/25,000)2,0002 = 2 x setup cost x 5,000/1.5 x 0.8 Setup cost = 2,0002 x 1.5 x 0.8 /2 x 5,000 Setup cost = $4802. 材料题 What was the sales volume profit variance for February?A $900 (F)B $1,200 (F)C $900 (A)D $2,100 (A)考点 考点：Chapter22Applicationofperformancemeasurement解析 Bu
4、dgeted sales volume per month =Budgeted material cost of sales /Standard material cost per unit=$2,300/$10=230 unitsBudgeted profit margin per unit=Budgeted monthly profit margin /Budgeted monthly sales volume=$6,900/230=$30per unitBudgeted sales volume 230 unitsActual sales volume200 unitsSales vol
5、ume variance in units 30 units (A)Standard profit per unit x$30Sales volume variance in $ $900(A)3. 单选题 The following statements refer to qualities of good information: (i) It should be communicated to the right person. (ii) It should always be completely accurate before it is used. (iii) It should
6、be understandable by the recipient. Which of the above statements are correct? A (i) and (ii) onlyB (i) and (iii) onlyC (ii) and (iii) onlyD (i), (ii) and (iii)考点 Chapter2Sourcesofdata解析 The information should be sufficiently accurate given time and cost constraints. Managers should be made aware of
7、 the degree of accuracy of the information.4. 单选题 Expiry of a fixed-term contract without renewal amounts to a dismissal.A TrueB False考点 Chapter9Dismissalandredundancy解析 True. Non-renewal constitutes dismissal.5. 单选题 A company which makes two products, Alpha and Zeta, uses activity-based costing toa
8、bsorb its overheads. It has recently identified a new overhead cost pool for inspectioncosts and has decided that the cost driver is the number of inspections. The following information has been provided: Total inspection costs $250,000 Alpha Zeta Production volume (units) 2,500 8,000 Machine hours
9、per unit 1 1.5 Units per batch 500 1,000 Inspections per batch 4 1 What is the inspection cost per unit for product Alpha? A $23.81B $17.24C $71.43D $80.00考点 Chapter2aActivitybasedcosting解析 Alpha batches (2,500/500) = 5; therefore inspections required for Alpha (5 4) = 20Zeta batches (8,000/1,000) =
10、 8; therefore inspections required for Zeta (8 1) = 8OAR = $250,000/28 = $8,928.57Alpha cost/unit = (20 $8,928.57)/2,500 units = $71.436. 单选题 Zee plc is a retailer of sportswear. Last year its turnover was 3 million and its balance sheet total was1.5 million. Zee plc is exempt from audit. A TrueB Fa
11、lse考点 Chapter19Othercompanyofficers解析 Although its turnover and balance sheet total suggest the company is small and exempt from audit,the company is a plc and therefore the exemption does not apply. Zee plc must have an audit.7. 简答题 Explain two factors that should be considered when designing divis
12、ional performance measures.考点 Chapter21Performancemeasurement解析 Factors that should be considered when designing divisional performance measures. These include:Each measure should be simple to calculate and to understand so that managers can see the effect of the decisions that they make on the meas
13、urement of their divisions performance.Each measure should be fair to the manager of the division and only include items that are within their control.8. 单选题 The following balances have been extracted from the nominal ledger accounts of Tanya,for bank loan is unknown.There are no other accounts in the main ledger .Payables$ 27,000 Capital66,000 Purchases160,000 Sales300,000O ther expenses110,000 Receivables33,000 Purchase returns2,000 Non-current
