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1、2022-2023年ACCA英国注册会计师考试题库及答案（350题）1. 单选题 A business operates on a gross profit margin of 331/3%. were $680.Gross profit on a sale was $800, and expenses What is the net profit margin? A 3.75%B 5%C 11.25%D 22.67%考点 Chapter26Interpretationoffinancialstatements解析 % $Sales 100 2,400Cost of sales 66 2/31
2、,600Gross profit33 1/3800Expenses 28 1/3680Net profit 51202. 单选题 Jared is the leader of a virtual team which stays in contact via email. Team members send all messages to Jared, who forwards them to the rest of the network Which communication pattern is reflected in this situation? A The circleB The
3、 YC The wheelD The all-channel考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: The wheel has a central figure who acts as a hub for all messages between members.The circle involves a message going from one person to another. The Y involves a message going from person to person up a cha
4、in, until it reaches someone who is in contact with more than one person. And all-channel involves everyone sendingmessages to everyone else.Ways in: If you can visualise the situation, it helps: you could then eliminate the circle and allchannel, at least.3. 材料题 材料全屏 In 20X0 Fay, Gus and Het formed
5、 a private limited company, FGH Ltd, to carry out technological research.They each took 100 shares in the company and each of them became a director in the company. In January 20X2 Fay admitted that she had been working with a much larger rival company, Ix plc, and thatshe had passed on some of FGH
6、Ltds research results to Ix plc in return for substantial payment. Faymaintains that she has done no harm, as FGH Ltd was not capable of using the information. Nonetheless,Gus and Het are extremely angered by Fays actions. 33 【论述题】 Explain the consequences to directors who are in breach of their dut
7、ies to their company 考点 考点：Chapter18Companydirectors解析 Consequences for directors that are in breach of their duties include: Damages payable to the company where it has suffered loss Restoration of company property Repayment of any profits made by the director Rescission of contract (where the dire
8、ctor did not disclose an interest)4. 简答题 Pliant pic produces cars and motorbikes. The company is split into four different divisions: Car sales division - this departments manager has been given responsibility for selling the cars, as well as keeping control of the divisions costs. Motorbike sales d
9、ivision - this departments manager has been given responsibility for selling the motorbikes as well as controlling divisional costs. In addition, he has been told to plan what assets he should purchase for the coming year. Manufacturing division - this division makes the cars and bikes and passes th
10、em to the finishing division. The divisional manager is only responsible for controlling the divisions costs. Finishing division - this division tests the cars and cleans them ready to be sold. They transfer the goods to the sales divisions and charge the sales divisions a set price, which is set by
11、 the finishing divisions manager. The manager is also responsible for managing the divisions costs as well as the investment in divisional assets.Are these centres being operated as a cost, profit or investment centre? Division Cost centre Profit centre Investment centre Car sales Motorbike sales Ma
12、nufacturing Finishing 考点 Chapter4Costclassification解析 Division Cost centre Profit centre Investment centreCar sales 对Motorbike sales 对Manufacturing 对Finishing 对5. 材料题 材料全屏 Adam, who operates an accountancy practice, charges 1,000 per year for producing business accounts fortax purposes. Unfortunatel
13、y he has had some difficulty in recovering his fees from two clients as follows. Bob, a car mechanic, told Adam that he could only raise cash to pay half of his fees but that he wouldservice Adams car for the coming year. Adam reluctantly agreed to this proposal. Dawn, a not very successful musician, also told Adam that she could only pay half the money she owed himas she needed to use the other half to finance her new recording. Once again Adam agreed to accept the halfpayment. Dawns recording subsequently became a major hit
