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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 The following data relate to the overhead expenditure of a contract cleaners at two activity levels. Square metres cleaned 13,500 15,950 Overheads $84,865 $97,850 What is the estimate of the overheads if 18,300 square metres are to be cleaned? A $96,990B $110,305C $112
2、,267D $115,039考点 Chapter5Costbehaviour解析 Variable overhead=(97,850 - 84,865)/(15,950 -13,500) = 12,985/ 2,450 =$5.30 per square metreFixed overhead = $84, 865 - ($5.30 x 13,500)=$84,865 - $71,550 = $13,315Overheads on 18,300 square metres = $13,315 + ($5.30 x 18,300)=$13,315 + $96,990 = $110, 3052.
3、单选题 Which of the following statements is true of pricing?A Discrimination is always illegal so everyone should pay the same amountB Early adopters get a discount for being first in the marketC Pricing against a similar competitor is important in the Internet ageD Price to make the most sales in that
4、 way you will always get the most profit考点 Chapter5Pricingdecisions解析 Not all discrimination is illegal (e.g. the cost of rail travel at peak times). Early adoptersnormally pay more and maximising sales volume normally means a lower profit.3. 单选题 In relation to the law on insider dealing, which of t
5、he following parties would be categorised as an insider?A A companys auditorB A companys supplierC A companys customer考点 Chapter22Fraudulentandcriminalbehaviour解析 An insider is a person who has information from an inside source through being a director,employee, shareholder, or because of their empl
6、oyment, office or profession. Customers andsuppliers are not likely to be privy to inside information.4. 单选题 Which of the following statements concerning the principle of binding precedent is NOT correct?A Mistakes by judges are eliminatedB General legal principles are establishedC The law is based
7、on actual, rather than theoretical, casesD The law is flexible and can develop with changing circumstances考点 Chapter2Sourcesoflaw解析 Mistakes by judges can never be eliminated. The other options are correct statements concerningbinding precedent.5. 单选题 Which of the following would be recorded in the
8、sales day book?A Discounts allowedB Sales invoicesC Credit notes receivedD Trade discounts考点 Chapter5Ledgeraccountsanddoubleentry解析 Discounts allowed are recorded in the cash book. Credit notes received are to do with returned purchases (not sales). Trade discounts are not recorded, as they are dedu
9、cted on the sales invoices and only the net sale is recorded.6. 单选题 Advertising an auction is an offer to sellA TrueB False考点 Chapter3FormationofcontractI解析 False. Advertisements for auctions are not offers to sell.7. 材料题 材料全屏 Vlad generates a substantial income from illegal tax evasion and sought a
10、dvice from Gloria (his personal accountant) on how to dispose of his illegal earnings. Gloria suggested that to disguise the source of the funds, Vlad should purchase a chain of restaurants and pass his gains from the illegal operation through the restaurants accounts. Vlad agreed with Glorias propo
11、sal and appointed her as the restaurant chains finance director and together they passed the illegal money through the operation.25 【论述题】 State the offence of money laundering. 考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Money laundering is the term given to attempts to make the proceeds of crim
12、e appear respectable. It covers any activity by which the apparent source and ownership of money representing the proceeds of crime are changed, so that the money appears to have been obtained legitimately.8. 材料题 Prepare the consolidated statement of financial position for the Prestend group as at 3
13、1 October 20X7.Note. A working should be included for group retained earnings. Disclosure notes are not required.考点 考点：Chapter25Theconsolidatedstatementofprofitorloss解析 9. 单选题 An ex-director of X company has commenced an action against the company claiming substantial damages for wrongful dismissal.
14、 The companys solicitors have advised that the ex-director is unlikely to succeed with his claim, although the chance of X paying any monies to the ex-director is not remote. The solicitors estimates of the companys potential liabilities are: $ Legal costs (to be incurred whether the claim is successful or not)50,000 Settlement of claim if successful500,000 550,000 According to IAS 37 Provisions, contingent HabHities an statements? A Provision of $550,000B Disclose a contingent liability of $550,000C Disclose a provision of $50,000 and a contingen
