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1、2022年ACCA英国注册会计师考前冲刺押题卷含答案1. 单选题 A manufacturing company which produces a range of products has developed a budget forthe life-cycle of a new product, P. The information in the following table relates exclusivelyto product P: Lifetime total Per unit Design costs $800,000 Direct manufacturing costs $
2、20 Depreciation costs $500,000 Decommissioning costs $20,000 Machine hours 4 Production and sales units 300,000 The companys total fixed production overheads are budgeted to be $72 million each yearand total machine hours are budgeted to be 96 million hours. The company absorbsoverheads on a machine
3、 hour basis. What is the budgeted life-cycle cost per unit for product P? A $24.40B $25.73C $27.40D $22.73考点 Chapter2cLifecyclecosting解析 OAR for fixed production overheads ($72 million/96 million hours) = $0.75 per hourTotal manufacturing costs (300,000 units $20) = $6,000,000Total design, depreciat
4、ion and decommissioning costs = $1,320,000Total fixed production overheads (300,000 units 4 hours $0.75) = $900,000Total life-cycle costs = $8,220,000 and life-cycle cost per unit ($8,220,000/300,000 units)= $27.402. 单选题 Which of the following is NOT a characteristic of service costing?A High levels
5、 of direct costs as a proportion of total costsB Intangibility of outputC Use of composite cost unitsD Can be used for internal services as well as external services考点 Chapter10Job,batchandservicecosting解析 For most services it is difficult to identify many attributable direct costs. A high level of
6、indirect costs must be shared over several cost units, therefore option A is not a characteristic of service costing.3. 单选题 Which one of the following is not a UK offence relating to money laundering?A Concealing the proceeds of criminal activityB Tipping offC Dealing in price affected securitiesD F
7、ailing to report suspicion of money laundering考点 Chapter22Fraudulentandcriminalbehaviour解析 This could be insider dealing, if the person dealing was an insider and was using inside information.4. 单选题 If the demand for a product is 5,000 units when the price is $400 and 6,000 units whenprice is $380,
8、what is the optimal price to be charged in order to maximise profit if thevariable cost of the product is $200?A $150B $200C $350D $700考点 Chapter5Pricingdecisions解析 MR = 500 0.04Q (as above)MC = 200Set MR = MC in order to profit maximise thus:500 0.04Q = 2000.04 Q = 300Q = 7,500Substitute Q = 7,500
9、in to the demand equation thus:P = 500 0.02 (7,500)P = 3505. 论述题 What are the possible advantages for the control function of an organisation of having a standard costingsystem?考点 Chapter10Budgetingandstandardcosting解析 (a) Carefully planned standards are an aid to more accurate budgeting.(b) Standar
10、d costs provide a yardstick against which actual costs can be measured.(c) The setting of standards involves determining the best materials and methods which may lead toeconomies.(d) A target of efficiency is set for employees to reach and cost consciousness is stimulated.(e) Variances can be calcul
11、ated which enable the principle of management by exception to beoperated. Only the variances which exceed acceptable tolerance limits need to be investigated bymanagement with a view to control action.(f) Standard costs and variance analysis can motivate managers to achieve better performance.Howeve
12、r, care must be taken to distinguish between controllable and non-controllable costs invariance reporting.6. 单选题 What is the notice period for a meeting at which a special resolution is to be voted on?A 14B 21C 28考点 Chapter20Companymeetingsandresolutions解析 14 days notice is required for a special re
13、solution.7. 单选题 The following data is available for period 9. Opening inventory 10,000units Closing inventory 8,000units Absorption costing profit$280,000 What would be the profit for period 9 using marginal costing? A $278,000B $280,000C $282,000D Impossible to calculate without more information考点 Chapter9AbsorptionandmarginalCosting解析 We know that the profit using marginal costing would be higher than the absor
