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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 材料全屏 National Hair Brushes plc was incorporated in June 20X6. The directors have received a letter from another company, Lancashire Hair Brushes plc, stating that it was incorporated in 20X5, that its business is being adversely affected by the use of the new
2、company name and demanding that National Hair Brushes plc changes the company name.24 【论述题】 State the nature of a passing-off action. 考点 考点：Chapter14Constitutionofacompany解析 A passing-off action is a common law action which applies when one company believes that anothers conduct (here the use of a c
3、ompany name) is causing confusion in the minds of the public over the goods which each company sells.2. 单选题 Which of the following parties applies for a company to be liquidated in a creditors voluntary liquidation?A The creditorsB The membersC The directors考点 Chapter21Insolvencyandadministration解析
4、The members always commence a voluntary liquidation.3. 材料题 State whether Mate has any liability for insider dealing考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Mate has knowingly received inside information from a person whom he knows to be an insider (Slye), so he has become an insider and in de
5、aling he too has committed the primary offence of insider dealing.4. 单选题 Product GX consists of a mix of three materials, J, K and L. The standard material cost of aunit of GX is as follows: $ Material J 5 kg at $4 per kg 20 Material K 2 kg at $12 per kg 24 Material L 3 kg at $8 per kg 24 During Mar
6、ch, 3,000 units of GX were produced, and actual usage was: Material J 13,200 kg Material K 6,500 kg Material L 9,300 kg What was the materials yield variance for March? A $6,800 favourableB $6,800 adverseC $1,000 favourableD $1,000 adverse考点 Chapter11Varianceanalysis解析 3,000 units should use 10 kg e
7、ach (3,000 10) = 30,000 kg 3,000 units did use = 29,000 kgDifference = 1,000 kg favourableValued at $6.80 per kg ($68/10 kg)Variance = $6,800 favourable5. 简答题 Distinguish between executed and executory consideration.考点 Chapter4FormationofcontractII解析 Executed consideration is an act in return for a
8、promise such as paying for goods when the shopkeeperhands them over. Executory consideration is a promise given for a promise, such as promising to pay forgoods that the shopkeeper puts on order for you.6. 材料题 State from whom Greg can claim the outstanding debt考点 考点：Chapter11Partnerships解析 Greg can
9、claim from all three parties: Clare, Dan and Eve.7. 单选题 Which of the following statements, regarding the existence of multiple objectives in not-for-profit organisations, is/are correct? (1) They ensure goal congruence between stakeholders. (2) Compromise between objectives can be problematic. A (1)
10、 onlyB (2) onlyC Both (1) and (2)D Neither (1) nor (2)考点 Chapter18Furtheraspectsofperformancemanagement解析 Multiple objectives often conflict and therefore do not ensure goal congruence betweenstakeholders, therefore Statement 1 is incorrect. This then can lead to the need forcompromise between objec
11、tives which can be problematic, therefore Statement 2 iscorrect.8. 材料题 Explain any of a directors statutory duties that Caz may have breached考点 考点：Chapter18Companydirectors解析 Turning to the case in question, it appears that Caz has not disclosed either her interest in Era Ltd or herinterest in this
12、particular contract. Under s177 of the Companies Act, the interest should have been stated atthe board meeting that Caz attended that approved the contract. It was not. It should also have beendeclared under s182 of the Companies Act once it had occurred but it was not either. She will thereforehave
13、 to account to Dull plc for any profit that she makes on the transaction and she may also be subject to afine. Had she dealt honestly with Dull plc by declaring her interest and obtaining company approval, shewould have been permitted to retain any profit that is made.9. 单选题 Which of the following i
14、s not an aim of internal controls?A To enable the organisation to respond appropriately to business, operational and financial risksB To eliminate the possibility of impacts from poor judgement and human errorC To help ensure the quality of internal and external reportingD To help ensure compliance with applicable laws and regulations考点 Chapter8Theroleofaccounting解析 Rationale: Options A, C and D were identified as ai
