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1、2022年ACCA英国注册会计师考试模拟卷含答案1. 单选题 In the tort of negligence, what is the legal effect of res ipsa loquitur?A The claimant must prove that the defendant was negligentB The defendant must prove that they were not negligentC The claimant must prove that they acted reasonably考点 Chapter7Thelawoftortsandprof
2、essionalnegligence解析 Where res ipsa loquitur applies, the burden of proof is reversed and the defendant must prove thatthey were not negligent.2. 论述题 The current price of a product is $30 and its producers sell 100 items a week at this price. One week theprice is dropped by $3 as a special offer and
3、 the producers sell 150 items. Find an expression for thedemand curve, assuming that this is a linear equation.考点 Chapter5Pricingdecisions解析 3. 单选题 How can an employee show acceptance when the terms of their employment contract have changed? (i) Signing a wholly new contract (ii) Working under the n
4、ew terms (iii) Agreeing verbally A (iii) onlyB (i) and (ii) onlyC (ii) and (iii) onlyD (i), (ii) and (iii)考点 Chapter8Contractofemployment解析 All the options are acceptable methods of showing agreement to the new terms.4. 单选题 According to the IASBs Conceptual Framework for Financial Reporting, which T
5、WO of the following are part of faithful representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error A 1and2B 2and3C 1and4D 3and4考点 Chapter3财务信息的定性特征解析 Information has the quality of faithful representation when it is complete, neutral and free from materia
6、l error5. 单选题 Which of the following remedies for breach of contract involves the injured party claiming the value of thework they have done?A Quantum meruitB Action for the priceC Specific performanceD Rescission考点 Chapter6Breachofcontractandremedies解析 In a quantum meruit claim, the injured party c
7、laims the value of the work done. An action for theprice is an action to recover a specific amount, usually the price of goods supplied. Specificperformance involves the defendant performing the contract as agreed. Rescission involves reversingwhat has happened so all parties are returned to the pre
8、-contract status quo.6. 单选题 What is the current trend in human resource management?A Centralise recruitment and selection within HRB Devolve recruitment and selection to line managersC Devolve recruitment and selection to the Board考点 Chapter12Recruitmentandselection解析 Rationale: The current trend is
9、 to devolve recruitment and selection (among other HRM activities) increasingly to line managers, who handle recruitment within their own departments. 7. 单选题 The following statements have been made about traditional absorption costing and activity based costing. (1) Traditional absorption costing ma
10、y be used to set prices for products, but activity based costing maynot. (2) Traditional absorption costing tends to allocate too many overhead costs to low-volume products andnot enough overheads to high-volume products. (3) Implementing ABC is expensive and time consuming Which of the above statem
11、ents is/are true? A 1 onlyB 2 onlyC 3 onlyD 1 and 2 only考点 Chapter2aActivitybasedcosting解析 ABC can be used for cost-plus pricing. Traditional absorption costing tends to allocate insufficientoverhead costs to low-volume products that use up a disproportionate amount of time for orderhandling, produc
12、tion runs and set-ups. ABC is expensive and time consuming to implement. It istherefore important to assess whether the benefits will outweigh the costs before implementing ABC.8. 单选题 The following table shows that the typical salary of part qualified accountants in five different regions of England
13、. Area Typical salary $ South-east21,500 Midlands 20,800 North-east 18,200 North-west 17,500 South-west 16,700 Which diagram would be the best one to draw to highlight the differences between areas? A apie diagramB amultiple bar chartC apercentage component bar chartD asimple barchart考点 Chapter3Pres
14、entinginformation解析 A simple bar chart would show five bars illustrating the different salaries in different regions.9. 单选题 UU Company has been asked to quote for a special contract. The following informationabout the material needed has been given: Material X: Book value Scrap value Replacement cost $5.00 per kg $0.50 per kg $5.50 per kg
