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1、2022年ACCA英国注册会计师考前难点冲刺押题卷带答案1. 单选题 A building society adds interest monthly to investors accounts even though interest rates are expressed in annual terms. The current rate of interest is 6% per annum.An investor deposits $1,000 on 1 January. How much interest will have been earned by 30 June?A $30.
2、00B $30.38C $60.00D $300考点 Chapter19Methodsofprojectappraisal解析 Current rate is 6% pa payable monthly. Effective rate is 6/12% = compound every month. In the six months from January to June, interest earned =($1,000 x 1.0056) - $1,000 = $30.38Option A is incorrect since it is simply 6% x $1,000 = $6
3、0 in one year, then divided by 2 to give $30 in six months.Option C represents the annual interest payable (6% x $1,000 = $60 pa).Option D is also wrong since this has been calculated (incorrectly) as follows.0.05 x $1,000 = $50 per monthOver six months = $50 x 6=$300 in six months2. 单选题 Which of th
4、e following statements is true?A Strong values improve corporate performanceB Strong values can replace rules and controls in an organisationC Strong values minimise conflict within an organisationD Strong values are dangerous if they filter out uncomfortable environmental information考点 Chapter6Orga
5、nisationalcultureandcommittees解析 Rationale： This is a problem with strong cultures (and ultra-cohesive groups).Pitfalls： The other statements are plausible： you need to come up with counter-arguments to show that they are not always true. B is most plausible because it makes a limited claim that val
6、ues can replace rules： think of health and safety or financial controls, however, to disprove the claim. Ways in： You could rule out two of the statements because they are dogmatic (so that just one counter-example wouldmake them untrue).3. 单选题 Which of the following statements about budgeting and m
7、otivation are true?(i) A target is more motivating than no target at all(ii) The problem with a target is setting an appropriate degree of difficulty(iii) Employees who are challenged tend to withdraw their commitmentA All of themB (ii) and (iii)onlyC (i) and (ii) onlyD (iii) only考点 Chapter17Makingb
8、udgetswork解析 It is generally agreed that the existence of some form of target or expected outcome is a greater motivation than no target at all. Therefore (i) is true. The establishment of a target, however, raises the question of the degree of difficulty or challenge of the target. Therefore (ii) i
9、s true. If the performance standard is set too high or too low sub-optimal performance could be the result. The degree of budget difficulty is not easy to establish. It is influenced by the nature of the task, the organisational culture and personality factors. Some people respond positively to a di
10、fficult target. Others, if challenged, tend to withdraw their commitment. So (iii) is not true.4. 单选题 Which of the following is a ground for disqualifying a director under the model articles of association?A Breach of fiduciary dutyB Failure to meet a statutory dutyC Breaking the terms of their serv
11、ice contractD Becoming bankrupt考点 Chapter18Companydirectors解析 Out of the options only becoming bankrupt if a ground for disqualifying a company director under themodel articles.5. 单选题 The following statements relate to fixed budgets and flexible budgets. (i) If production levels far exceed those ant
12、icipated, relying on a fixed budget is likely to result in massive variances (ii) Flexible budgets assist management control by providing dynamic, comparable information (iii) Flexible budgets are always superior to fixed budgets Which statements are true? A (i)onlyB (i) and (ii) onlyC (ii) and (iii
13、) onlyD (i), (ii) and (iii)考点 Chapter16Thebudgetaryprocess解析 Statement (iii) is false. If output levels are stable, a fixed budget is appropriate as the additional time and effort required to produce a flexible budget would not be justified.6. 单选题 A manufacturer and retailer of kitchens introduces a
14、n enterprise resource planning system. Which of the following is NOT likely to be a potential benefit of introducing this system? A Schedules of labour are prepared for manufacturingB Inventory records are updated automaticallyC Sales are recorded into the financial ledgersD Critical strategic infor
15、mation can be summarised考点 Chapter14Performancemanagementinformationsystems解析 The tracking and summarising of critical strategic information is done by an ExecutiveInformation System (EIS).The other three options are all likely to be potential benefits which would result from theintroduction of an ERPS.7. 单选题 Which TWO of the following are most likely to be performance measures for a not for profitorganisation? (1) Efficient resource allocation. (2) Return on investment (ROI) and residual income (RI)
