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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. 材料题 What is the direct labour efficiency variance for the company in 20X3?A $400 (A)B $2,100 (F)C $2,800 (A)D $2,800 (F)考点 考点：Chapter21Performancemeasurement解析 260 units should have taken (X 10 hrs) 2,600hrsbut took (active hours) 2,200hrsEfficiency variance in ho
2、urs400hrs(F)X standard rate per hour X$7Efficiency variance in $ $2,800(F)2. 单选题 An asset register showed a carrying amount of $67,460. A non-current asset costing $15,000 had been sold for $4,000, making a loss on disposal of $1,250. No entries had been made in the asset register for this disposal.
3、What is the correct balance on the asset register? A $42,710B $51,210C $53,710D $62,210考点 Chapter8Tangiblenon-currentassets解析 $Balance b/d 67,460Less: Carrying amount of non-current asset sold(4,000 + 1,250)5,250 62,2103. 单选题 In a criminal case, which of the following parties could be offered a defe
4、rred prosecution agreement by theprosecution?A An individual directorB An individual shareholderC The company as a whole考点 Chapter22Fraudulentandcriminalbehaviour解析 To prevent individuals from benefiting from deferred prosecution agreements, they are only offeredto organisations.4. 单选题 This question
5、 appeared in the June 2015 exam. The following statements have been made in relation to the concepts outlined in throughputaccounting: (1) Inventory levels should be kept to a minimum (2) All machines within a factory should be 100% efficient, with no idle time Which of the above statements is/are c
6、orrect? A 1 onlyB 2 onlyC Both 1 and 2D Neither 1 nor 2考点 Chapter2dThroughputaccounting解析 The first statement is correct as throughput accounting discourages production forinventory purposes and is often used in a just in time environment.The second statement is incorrect as in throughput accounting
7、 it is the bottleneck resourcewhich should be 100% efficient which actually may mean unused capacity elsewhere.5. 单选题 Holders of public office should not place themselves under any financial or other obligation to outside individuals or organisations that might influence them in the performance of t
8、heir official duties. This statement refers to which concept? A IndependenceB ReputationC Integrity考点 Chapter19Ethicalconsiderations解析 Rationale： The statement is the definition of integrity made by the UK Nolan Committee onStandards in Public Life6. 单选题 Which ONE of the following would serve to inc
9、rease the Throughput Accounting Ratio?A An increase in the speed of the fastest machine in the production processB An unexpected increase in the factory rentC A 5% wage increase linked to an 8% improvement in productivityD A 10% sales discount to stimulate demand by 20%考点 Chapter2dThroughputaccounti
10、ng解析 Overall the cost per unit should reduce, and so the measure for throughput shouldimprove.A is wrong as the TPAR measures return based on the slowest machine not the fastest. Bis wrong since rent has increased so the TPAR will worsen from its current level. D iswrong since we cannot meet demand
11、even at the moment so reducing prices will reducethroughput per unit without any extra sales level benefit.7. 单选题 The following statements have been made about budgetary systems in the performancehierarchy: (1) Developing new products in response the changes in technology is a budgetingactivity that
12、 would fall within operational planning and control. (2) Budgetary systems at strategic planning levels look at the business as a whole anddefine resource requirements. Which of the above statement(s) is/are true? A (1) onlyB (2) onlyC Neither (1) nor (2)D Both (1) and (2)考点 Chapter8Budgetarysystems
13、解析 (1) is wrong it would fall under strategic planning.8. 单选题 In which of the following circumstances would an organisation be better off carrying out its ownrecruitment, rather than using recruitment consultants? A The organisation has a strong, traditional culture, but is now looking to introduce greater innovation and flexibility B The organisation does not have a specialist recruitment function, but is looking to recruit on a scale for the first time C The organisation uses outside consultants in man
