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1、2022年ACCA英国注册会计师考试点睛提分卷1. 单选题 Which of the following costs would be classified as capital expenditure for a restaurant business?A A replacement for a broken windowB Repainting the restaurantC An illuminated sign advertising the business nameD Cleaning of the kitchen floors考点 Chapter8Tangiblenon-curr
2、entassets解析 An illuminated sign advertising the business name will provide long-term benefits for the business and is therefore a non-current asset, ie capital expenditure. A replacement for a broken window is a repair, so it is revenue expenditure. Repainting the restaurant is a repair and renewal
3、expense so it would be likely to be treated as revenue expenditure. Cleaning of the kitchen floors is a maintenance cost and therefore is revenue expenditure2. 单选题 In relation to contract law, which of the following describes liquidated damages?A A genuine pre-estimate of losses payable in the event
4、 of breach of contractB A specific sum payable in the event of a breach of contract to punish a party for their breachC A sum equal to the amount of work done plus an element of profit that is payable in the event of abreach of contract考点 Chapter6Breachofcontractandremedies解析 Liquidated damages is a
5、 genuine pre-estimate of losses payable in the event of a breach of contract.A penalty clause is a fixed amount payable on breach of contract.3. 单选题 You have been asked to work on a major investment decision that your company will be making, and discover that your brother-in-law is the managing dire
6、ctor of a firm that may benefit from the outcome of the decision. You have no intention of allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in any way What professional quality would make you consider handing this task to a
7、 colleague, or otherwise raising questions with your superiors? A ScepticismB AccountabilityC Independence of mindD Independence in appearance考点 Chapter19Ethicalconsiderations解析 Rationale： Independence in appearance means avoiding situations that could cause a reasonableobserver to question your obj
8、ectivity. In the scenario, this is a risk - while independence of mind (free from actual partiality) isnt. The pure distractors were plausible because of the possibility of raising questions (scepticism) with your superiors (accountability) - but irrelevant.4. 单选题 When an unlimited liability partner
9、ship is terminated, which of the following is paid off last out of fundsrealised from the partnership assets?A Partners share of partnership profitsB Partners capital contributionC Partnership loansD External debts考点 Chapter11Partnerships解析 Any surplus profit after all the other debts are repaid is
10、distributed to the partners in the profit sharing ratio.5. 单选题 Which of the following is not a purpose of performance appraisal?A Job evaluationB Identification of training needsC Succession planning考点 Chapter17Performanceappraisal解析 Rationale： Job evaluation is a method of measuring the value of a
11、job, not the performance of theperson holding the job.The other options are key applications of performance appraisal. (Succession planning is a form of promotion or potential review, aimed at identifying future managers.)Pitfalls： This is a common source of confusion (akin to the difference between
12、 job descriptions and person specifications in recruitment). 6. 材料题 State the rules concerning the minimum amount of issued and paid-up share capital of a publiccompany考点 考点：Chapter15Sharecapital解析 The Companies Act states that for a public limited company, the issued share capital must be at least5
13、0,000 of which at least one quarter plus the full amount of any share premium must be paid up.7. 单选题 An annual general meeting must be held by which of the following companies?A Public limited companyB Private limited companyC Company limited by guarantee考点 Chapter20Companymeetingsandresolutions解析 O
14、nly public limited companies must hold annual general meetings.8. 单选题 Which TWO of the following statements concerning liability for the payment of unlawful dividends iscorrect? (1) Directors are liable if they declare a dividend that they know to be paid out of capital (2) Members who did not know
15、the payment was unlawful are not liable (3) Directors face criminal liability if they declare unlawful dividends (4) Directors who honestly rely on proper accounts when deciding whether to pay a dividend are stillliable if it turns out to be unlawful A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter17Capitalmaintenanceanddividendlaw解析 Directors who know dividends are unlawful will be liable, but those who honestly rely on properacc
