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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. 材料题 If costs are apportioned between joint products on a physical unit basis, what was the total cost of product P production in June?A $8,000B $8,800C $10,000D $12,000考点 考点：Chapter12Processcosting,jointproductsandby-products解析 From the previous answer, total productio
2、n cost to be apportioned = $20,000. Production Apportioned cost Units $ P4.000($20,000X4/10) 8,000 R 6.000 ($20,000 x 6/10) 12,000 10,000 20,0002. 填空题 Fill in the blanks.The major ideas behind ABC are as follows. (a) Activities cause _ (b) Producing products creates demand for the _ (c) Costs are as
3、signed to a product on the basis of the products consumption of the_ 考点 Chapter2aActivitybasedcosting解析 (a) Activities cause Costs(b) Producing products creates demand for the Activities(c) Costs are assigned to a product on the basis of the products consumption of the Activities3. 不定项选择题 Which TWO
4、of these documents are matched with the goods received note in the buyingprocess?A Invoice from supplierB Purchase orderC purchase requisitionD Stores requisition考点 Chapter6Accountingformaterials解析 An invoice is matched to a goods received note and a purchase order before payment is made.4. 材料题 Expl
5、ain any criminal offences Sid may have committed考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Under the Criminal Justice Act 1993, Sid is an insider by virtue of his position as director in Trend plc andUmber plc. The information he holds is price-sensitive as it concerns large profits and large l
6、osses.Therefore, it would appear that he is liable under for dealing in price-affected securities. None of thedefences would apply to him as he clearly expected to make a profit in one transaction and to avoid a loss inthe other.5. 单选题 Cleverclogs is short of labour for a new one-off project needing
7、 600 hours of labour and haschoices as to where to source this. He could hire new people temporarily from an agencyat a cost of $9 per hour. Alternatively he could recruit new temporary staff at a fixed costof advertising of $1,200 but then only pay $6 per hour for the time. He could also redirectso
8、me staff from existing work who are currently paid $7 per hour and who make sandalsthat generate a contribution of $3 per hour after all variable costs. Sandals are a goodselling product and Cleverclogs will lose the production and the related sales whilst staff isworking on the new one-off project.
9、 What is the relevant cash flow? A $1,800B $3,600C $4,200D $4,800考点 Chapter6Short-termdecisions解析 The options are:Agency 600 $9/hr = $5,400Internal transfer 600 (7 + 3) = $6,000Hire new $1,200 + (600 $6/hr) $4,800Cleverclogs would select the lower of the costs and so this is the relevant cash flow.6
10、. 材料题 材料全屏 Jaz plc is listed on the London Stock Exchange. Kip works for Jaz plc as an accountant. Whilst drawing upthe annual accounts, Kip noticed that Jaz plcs profits were better than anyone could have expected. As aconsequence of this knowledge, he bought shares in Jaz plc before its good resul
11、ts were announced. Hemade a substantial profit on the share dealing. Kip also told his friend Lu about the results before they wereannounced. Lu also bought shares in Jaz plc.43 【论述题】 State the definition of inside information 考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 The Criminal Justice Act
12、1993 defines inside information as information: Relating to particular securities Being specific or precise Not made public Likely to have a significant effect on the price of securities7. 论述题 This objective test question contains a question type which will only appear in a computer-based exam, but
13、this question provides valuable practice for all students whichever versionof the exam they are taking. In a make or buy decision which FOUR of the following are to be correctly included in theconsiderations? Select all that apply. (i) The amount of re-allocated rent costs caused by using the production spacedifferently. (ii) The variable costs of purchase from the new supplier. (iii) The amount of the bribe from the potential new supplier. (iv) The level of discount available from the new supplier. (v) The redundancy payments to
