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1、2022年ACCA英国注册会计师考前难点冲刺押题卷带答案1. 材料题 材料全屏 A company manufactures Chemical X, in a single process. At the start of the month there was no work-inprogress. During the month 300 litres of raw material were input into the process at a total cost of $6,000. Conversion costs during the month amounted to $4,
2、500. At the end of the month 250 litres of Chemical X were transferred to finished goods inventory. The remaining work-in-progress was 100% complete with respect to materials and 50% complete with respect to conversion costs. There were no losses in the process and there is no scrap value available
3、during months when losses occur.58 【单项选择题】 What are the equivalent units for closing work-in-progress at the end of the month? A Material Conversion costs 25 litres 25 litres B Material Conversion costs 25 litres50 litres C Material Conversion costs 50litres 25 litres D MaterialConversion costs 50li
4、tres50 litres 考点 考点：Chapter11Processcosting解析 Work in progress=800 litres input - 250 litres to finished goods =50 litresEquivalent litres for each cost element are as follows. Material Conversion costs % Equiv. litres % Equiv. litres50 litres in progress 100 5050 252. 单选题 A new product is being dev
5、eloped. The development will take one year and the product is expected to have a life cycle of two years before it is replaced.Which of the following statements are true of life cycle costing?Statement 1 It is useful for assessing whether new products have been successful.Statement 2 The individual
6、profitability for products is less accurate.A Both statements are trueB Both statements are falseC Statement 1 is true and statement 2 is falseD Statement 2 is true and statement 1 is false考点 Chapter13Alternativecostingprinciples解析 Statement 1 is true. More accurate feedback can be obtained since th
7、e costs of research and development are also taken into account. Statement 2 is false. Individual profitability for products is more accurate.3. 单选题 Trainee Sara is unhappy in her current training programme, because it is too hands on： she is required to attempt techniques before she has had a chanc
8、e to study the underlying principles first. She spends the evenings trying to read ahead in the course textbook.Which of Honey and Mumfords learning styles is probably Saras preferred style? A ReflectorB PragmatistC Theorist考点 Chapter16Traininganddevelopment解析 Rationale: The Theorist seeks to unders
9、tand basic principles and to take an intellectual, handsoff approach prior to trying things. Pragmatists are the opposite. You may have hesitated over option A, but Reflectors learn by thinking things through, rather than necessarily by applying theoretical concepts.Pitfalls: This is an area ripe fo
10、r exam questions, because of the clarity of the style classifications. Make sure you can identify the label to go with a description and vice versa.Ways in: You could probably rule out Pragmatist quite quickly, because of Saras dislike of hands on methods. 4. 单选题 A manufacturing company uses 25,000
11、components at an even rate during a year. Each order placed with the supplier of the components is for 2,000 components, which is the economic order quantity. The company holds a buffer inventory of 500 components. The annual cost of holding one component in inventory is $2.What is the total annual
12、cost of holding inventory of the component?A $2,000B $2,500C $3,000D $4,000考点 Chapter6Accountingformaterials解析 Annual holding cost = Buffer inventory + (EOQ /2) x Annual holding cost per component =500 + (2000 +2) x 2= 3,0005. 单选题 An employee is not entitled to redundancy pay if they resign voluntar
13、ily before being made redundant evenif they were aware of the possibility of redundancy.A TrueB False考点 Chapter9Dismissalandredundancy解析 True, as they are not being made redundant.6. 单选题 All the following, with one exception, are clear benefits of training and development for an organisation. Which
14、is the exception? A Increased organisational flexibilityB Less need for detailed supervisionC Enhanced employability of staff membersD Improved succession planning考点 Chapter16Traininganddevelopment解析 Rationale: Employability refers to an individuals having a portfolio of skills and experience that are valuable in the labourmarket, thus enhancing his or he
