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1、2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 单选题 The term secondary stakeholders describes which group of stakeholders?A Stakeholders who conduct transactions with the organisationB Stakeholders who have a contractual relationship with the organisationC Stakeholders who do not have a contractual relationship with
2、 the organisation考点 Chapter1Businessorganisationsandtheirstakeholders解析 Rationale: Secondary stakeholders are stakeholders who do not have a contractual relationshipwith the organisation.Primary stakeholders are stakeholders who do have a contractual relationship with the organisation.2. 单选题 The inv
3、entory value for the financial statements of Global Co for the year ended 30 June 20X3 was based on a inventory count on 7 July 20X3, which gave a total inventory value of $950,000.Between 30 June and 7 July 20X6, the following transactions took place. $ Purchase of goods 11,750 Sale of goods (mark
4、up on cost at 15%) 14,950 Goods returned by Global Co to supplier 1,500 What figure should be included in the financial statements for inventories at 30 June 20X3? A $952,750B $949,750C $926,750D $958,950考点 Chapter7Inventory解析 950,000 - 11,750 + 1,500 + (14,950 x 100/115) = $952,7503. 单选题 In which o
5、f the following situations will the courts lift the veil of incorporation?A Where a director commits fraudulent tradingB Where a member of a solvent company fails to pay the company what is outstanding on their sharecapitalC Where an employee commits a tort in the course of their employment考点 Chapte
6、r12Corporationsandlegalpersonality解析 Out of all the options, the courts will only lift the veil of incorporation with regard to fraudulenttrading by a director.4. 材料题 Explain the effect of promissory estoppel on Dawns payment to Adam考点 考点：Chapter4FormationofcontractII解析 Prima facie, Adams agreement
7、to accept only half of the debt appears to be unsupported by considerationand therefore Adam may still claim the remaining amount. However, Dawn may claim he cannot do sobecause of the doctrine of promissory estoppel, since she acted on the strength of his waiver by spendingthe remaining debt money
8、on her recording.5. 单选题 Which of the following best explains what is meant by capital expenditure?A Expenditure on non-current assets, including repairs and maintenanceB Expenditure on expensive assetsC Expenditure relating to the issue of share capitalD Expenditure relating to the acquisition or im
9、provement of non-current assets考点 Chapter8Tangiblenon-currentassets解析 Improvements are capital expenditure, repairs and maintenance are not.6. 单选题 Which of the following is a consequence of being self-employed rather than employed?A In the event of the employers bankruptcy, the person has preferenti
10、al rights as a creditorB The person can register for and charge VATC The person is entitled to remedies for unfair dismissal考点 Chapter8Contractofemployment解析 The self-employed can register and charge VAT on their services. The other options areconsequences of being an employee.7. 单选题 According to IA
11、S 38 Intangible assets, which of the following statements concerning the accountingtreatment of research and development expenditure are true? 1 Development costs recognised as an asset must be amortised over a period not exceeding five years. 2 Research expenditure, other than capital expenditure o
12、n research facilities, should be recognised as an expense as incurred. 3 In deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to consider whether there will be adequate finance available to complete the project. 4 Development projects must be reviewed a
13、t each reporting date, and expenditure on any project no longer qualifying for capitalisation must be amortised through the statement of profitor loss and other comprehensive income over a period no exceeding five years. A 1 and 4B 2 and 4C 2 and 3D 1 and 3考点 Chapter9Intangiblenon-currentassets解析 De
14、velopment costs are amortised over the useful life of the project. This is not confined to fiveyears8. 单选题 Which of the following pricing policies is the most appropriate for a new product for which theprice elasticity of demand is expected to be inelastic?A Marginal cost plusB Market skimmingC Pene
15、tration pricingD Price discrimination考点 Chapter5Pricingdecisions解析 If demand is expected to be inelastic with regard to price, low prices are not going to affectmarket demand significantly, so market skimming will almost certainly result in profitmaximisation. Price discrimination will not offer any benef
