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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 In which of the following circumstances are participative budgets likely to be effective? (1) In very large organisations (2) During periods of economic affluence (3) When an organisations different units act autonomously (4) In newly-formed organisations A 4 onlyB
2、 1 and 2C 1, 2 and 3D 1, 2, 3 and 4考点 Chapter13Performanceanalysisandbehaviouralaspects解析 The correct answers are: In very large organisations During periods of economic affluence When an organisations different units act autonomously.Imposed budgets are likely to be most effective in newly-formed o
3、rganisations. Butparticipative budgets are likely to be effective in all other organisations.2. 论述题 What are the two most important grounds for compulsory liquidation?考点 Chapter21Insolvencyandadministration解析 (1) Company is unable to pay its debts(2) It is just and equitable to wind up the company3.
4、 材料题 材料全屏 Fawn Ltd manufactures clothes and sells them through its own retail shop. Grace, who is 33 years old, hasbeen employed by Fawn Ltd for three years as manager of the shop. Grace has just been told that herservices are no longer required, as Fawn Ltd has decided to close its store and concen
5、trate solely onmanufacturing.34 【论述题】 Explain the nature of Graces dismissal 考点 考点：Chapter9Dismissalandredundancy解析 Grace has been dismissed because her employer has closed her shop and therefore no longer requires ashop manager. This means that it has ceased carrying on the business in which the Gr
6、ace has beenemployed and therefore Grace has been made redundant.4. 单选题 Which of the following statements is correct?A The operating standards set for production should be the most ideal possibleB The operating standards set for production should be the minimal levelC The operating standards set for
7、 production should be the attainable levelD The operating standards set for production should be the maximum level考点 Chapter20Standardcosting解析 It is generally accepted that the use of attainable standards has the optimum motivational impact on employees. Some allowance is made for unavoidable wasta
8、ge and inefficiencies, but the attainable level can be reached if production is carried out efficiently.5. 单选题 A spreadsheet is unlikely to be used for which of the following tasks?A Cash flow forecastingB Monthly sales analysis by marketC Writing a memoD Calculation of depreciation考点 Chapter14Forec
9、asting解析 A spreadsheet is unlikely to be used for writing a memo.6. 填空题 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever versionof the exam they are taking. The following pri
10、ce and demand combinations have been given: P1 = 400, Q1 = 5,000 P2 = 380, Q2 = 5,500 The variable cost is a constant $80 per unit and fixed costs are $600,000 pa. The optimalprice is: 考点 Chapter5Pricingdecisions解析 P = 600 0.04QMR = 600 0.08QMC = 80For profit maximisation MR = MC600 0.08Q = 80Q = 52
11、0/0.08 = 6,500Again by substitution:P = 600 0.04 (6,500) so P = 3407. 单选题 What is the economic batch quantity used to establish?A Optimal reorder quantityB Optimal reorder levelC Maximum inventory levelsD Optimal quantity to be manufactured考点 Chapter6Accountingformaterials解析 The economic batch quant
12、ity determines the batch size for products manufactured internally. The EBQ is the batch size which minimises the total of inventory holding costs and batch set-up costs.8. 论述题 A company uses its direct labour workforce to make a product for which the sales price and unitcost are as follows. $ Selli
13、ng price 80 Direct materials 10 Direct labour (2 hours) 20 Variable overheads (2 hours) 4 Fixed overheads (2 hours) 30 The workforce is operating at full capacity and it is not possible to obtain any additional labourhours in the near future. A customer has asked the company to perform a special job that wouldrequire 20 hours of direct labour time. What would be the relevant cost of diverting labour from its existing work to perform the specialjob for the customer? 考点 Chapter6Short-termdecisions解析 $700 $ per hourLabour cost 10Variable overhea
