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1、2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 单选题 Which of the following is included in the ordinary business of an annual general meeting?A Changing the companys nameB Reducing the companys share capitalC Approving the payment of dividendsD Appointing an administrator考点 Chapter20Companymeetingsandresolutions解析 Ap
2、proving dividends is included in the ordinary business of an AGM.2. 单选题 A company secretary is a company officer that must be appointed by which of the following companies?A Public limited companyB Private limited companyC Unlimited liability company考点 Chapter19Othercompanyofficers解析 Only a public l
3、imited company must have a company secretary.3. 单选题 The following information is available for a hotel company for the latest thirty day period.Number of rooms available per night 40Percentage occupancy achieved 65%Room servicing cost incurred $3,900What was the room servicing cost per occupied room
4、-night last period, to the nearest cent?A $3.25B $5.00C $97.50D $150.00考点 Chapter10Job,batchandservicecosting解析 Number of occupied room-nights = 40 rooms x 30 nights x 65%= 780Room servicing cost per occupied room-night = $3,900/780 = $54. 单选题 Which of the following is a permitted qualification for
5、a company secretary of a public limited company?A A business degreeB Employment as a plcs secretary for two out of five years preceding appointmentC Full membership of the ACCAD A qualifying law degree考点 Chapter19Othercompanyofficers解析 A full member of the ACCA is qualified to act as a company secre
6、tary. Employment as a plcscompany secretary is also valid qualification, but the employment must be for three out of the fivepreceding years.5. 单选题 The management of Guenguiss Cans Co runs a tight ship, with clocking-on timekeeping systems, close supervision and rules for everything. Well, says the
7、general manager, if you allow people to have any freedom at work, they will take advantage and their work rate will deteriorate.Which of Douglas McGregors theories does this management team subscribe to? A Theory XB Theory YC Theory Z考点 Chapter15Motivatingindividualsandgroups解析 Rationale: Theory X i
8、s the managerial assumption that most people dislike work andresponsibility and will avoid them if possible they have to be coerced and controlled to work adequately - hence the kinds of management measures described. Theory Y is the managerial assumption that people can be motivated to accept chall
9、enge and responsibility and contributewillingly to the firm - resulting in a quite different management style!Pitfalls: You really do need to know which way round X and Y are! (If it helps, think of X as a cross against workers names 6. 单选题 Product GX consists of a mix of three materials, J, K and L
10、. The standard material cost of aunit of GX is as follows: $ Material J 5 kg at $4 per kg 20 Material K 2 kg at $12 per kg 24 Material L 3 kg at $8 per kg 24 During March, 3,000 units of GX were produced, and actual usage was: Material J 13,200 kg Material K 6,500 kg Material L 9,300 kg What was the
11、 materials yield variance for March? A $6,800 favourableB $6,800 adverseC $1,000 favourableD $1,000 adverse考点 Chapter11Varianceanalysis解析 3,000 units should use 10 kg each (3,000 10) = 30,000 kg 3,000 units did use = 29,000 kgDifference = 1,000 kg favourableValued at $6.80 per kg ($68/10 kg)Variance
12、 = $6,800 favourable7. 单选题 Who should set directors reward and incentive packages, according to corporate governance provisions?A The board of directorsB The nomination committeeC A remuneration committee made up of independent non-executive directors考点 Chapter7Corporategovernanceandsocialresponsibi
13、lity解析 Rationale: Only Option C fulfils the requirement for full independence of the body that sets directors remuneration (toavoiddirectors awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeingboard appointments.8. 单选题 Which accounting concept state
14、s that omitting or misstating this information could influence users of the financial statements?A Theconsistency conceptB Theaccruals conceptC Themateriality conceptD Thegoing concern concept考点 Chapter3财务信息的定性特征解析 The materiality concep9. 单选题 Which of the following statements about disability discrimination law is not true?A The requirements only effect employers of more t
