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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 In what circumstances does slack arise?A At the optimal solution, when the resource used equals the resource availableB At the optimal solution, when a minimum quantity of a resource must be used, and more thanthat quantity is usedC At the optimal solution, when the re
2、source used is less than the resource availableD At the optimal solution, when a minimum quantity of resource is used考点 Chapter4Limitingfactoranalysis解析 If a resource has a maximum availability and its not binding at the optimal solution, there will beslack.2. 单选题 Which of the following is the statu
3、tory duty of an auditor?A To report to the members that the accounts are accurate and free from errorB To report to the members that the accounts give a true and fair view and have been properly preparedin accordance with the Companies ActC To report to the members that the accounts have been prepar
4、ed in line with accounting standards考点 Chapter19Othercompanyofficers解析 The statutory duty of an auditor is to report to the members on the truth and fairness of the accountsand whether the accounts have been prepared in accordance with the Companies Act.3. 填空题 What tests are applied by the courts to
5、 answer these questions? Has the employer control over the way in which the employee performs their duties? (1) _ Is the skilled employee part of the employers organisation? (2) _ Is the employee working on their own account? (3) _ 考点 Chapter8Contractofemployment解析 What tests are applied by the cour
6、ts to answer these questions?Has the employer control over the way in which the employee performs their duties? control testIs the skilled employee part of the employers organisation? integration testIs the employee working on their own account?multiple (economic reality) test4. 单选题 The electricity
7、account for the year ended 30 June 20X1 was as follows. Opening balance for electricity accrued at 1 July 20X0 Payments made during the year 1 August 20X0 for three months to 31 July 20X0 1 November 20X0 for three months to 31 October 20X0 1 February 20X1 for three months to 31 January 20X1 30 June
8、20X1 for three months to 30 April 20X1 1 August 20X1 for three months to 31 July 20X1 Which of the following is the appropriate entry for electricity? Accrued Charge to SPL at 30 June 20X1 year ended 30 June 20X1 A A $Nil $3,060B $460 $3,320C $560$3,320D $560 $3,420考点 Chapter10Accrualsandprepayments
9、解析 ELECTRICITY ACCOUNT $ Balance b/fwd20X0: Paid bank 6001 August1 November 20X1: Paid bank 7201 February Paid bank 90030 June Paid bank84030 June Accrual c/d $840 x 2/3560SPL 3.320 3,6203，6205. 单选题 Which TWO of the following describe the level of knowledge, skill and experience required by a direct
10、or inorder to meet their statutory duty to exercise reasonable, skill, care and diligence? (1) The knowledge, skill and experience that the director actually has (2) The knowledge, skill and experience expected of the director by the board of directors (3) The knowledge, skill and experience that is
11、 reasonably expected of a person carrying out thefunctions of the director (4) The knowledge, skill and experience that the members of the company believe the director to actuallyhave A 1 and 3B 1 and 4C 2 and 3D 2 and 4考点 Chapter18Companydirectors解析 A director is expected to show the level of knowl
12、edge, skill and experience that is reasonablyexpected of a person who is carrying out their function and the levels that they actually have.6. 单选题 The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning?A Strategic planningB Tactical planningC Operational planningD Corporate planning考点 Chapter1Accountingformanagement解析 Tactical planning is used by middle management to decide how the resources of the business should be employed to achieve specific objectives in the most efficie
