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1、2022-2023年ACCA英国注册会计师考试题库及答案（350题）1. 填空题 The distinction between (1) _and (2)_liability is central to the English legalsystem.考点 Chapter1Lawandthelegalsystem解析 The distinction between criminal and civil liability is central to the English legal system.2. 单选题 Michigan is an insurance company. Recentl
2、y, there has been concern that too manyquotations have been sent to clients either late or containing errors. The departmentconcerned has responded that it is understaffed, and a high proportion of current staff hasrecently joined the firm. The performance of this department is to be carefully monit
3、ored. Which ONE of the following non-financial performance indicators would NOT be anappropriate measure to monitor and improve the departments performance? A Percentage of quotations found to contain errors when checkedB Percentage of quotations not issued within company policy of three working day
4、sC Percentage of departments quota of staff actually employedD Percentage of budgeted number of quotations actually issued考点 Chapter16私营机构的表现评估解析 Measuring the budgeted number of quotations actually issued would be monitoring theoutput and activity of the department but it would not be helpful in im
5、proving thedepartments performance in terms of the accuracy or speed of quotations in the scenariodescribed.3. 单选题 Which of the following statements regarding partnerships is correct?A A partnership must exist for more than a single business transactionB The business must be profitableC A partner ca
6、n be an individual living person or a registered company考点 Chapter11Partnerships解析 A partner can be an individual person or a registered company. A partnership must just have theintention to be profitable and it can exist for a single business transaction.4. 论述题 An information technology consultancy
7、 firm has been asked to do an urgent job by a client, for which aprice of $2,500 has been offered. The job would require the following. (a) 30 hours work from one member of staff, who is paid on an hourly basis, at a rate of $20 perhour, but who would normally be employed on work for clients where t
8、he charge-out rate is $45per hour. No other member of staff is able to do the member of staff in questions work. (b) The use of five hours of mainframe computer time, which the firm normally charges out to externalusers at a rate of $50 per hour. Mainframe computer time is currently used 24 hours a
9、day, sevendays a week. (c) Supplies and incidental expenses of $200. Required Fill in the blank in the sentence below. The relevant cost or opportunity cost of the job is $. 考点 Chapter6Short-termdecisions解析 The correct answer is $1,800.The relevant cost or opportunity cost of the job would be calcul
10、ated as follows. $Labour (30 hours $20) 600Opportunity cost of labour (30 hours ($45 $20) 750Computer time opportunity cost (5 hours $50) 250Supplies and expenses 200 1,8005. 单选题 The following, apart from one statement, are measures for encouraging upward communication in an organisation. Which is t
11、he incorrect statement? A Suggestion schemesB Management by Walking AroundC Exception reporting考点 Chapter18Personaleffectivenessandcommunication解析 Rationale: Exception reporting may improve the quality of upward communication (making itmore selective), but it does not encourage it: if anything, it m
12、ay create a culture in which staff dont bother their superiors with information. The other options are all ways of encouraging upward flow of information and ideas - which otherwise tends to be rare in organisations. 6. 材料题 Explain what is meant by the principle of controllability.考点 考点：Chapter10Bud
13、getingandstandardcosting解析 The principle of controllability is that managers of responsibility centres should only be heldaccountable for costs over which they have some influence.Budgetary control is based around a system of budget centres. Each budget centre will have itsown budget and a manager w
14、ill be responsible for managing the budget centre and ensuring thatthe budget is met.Budgetary control and budget centres are therefore part of the overall system of responsibilityaccounting within an organisation.Controllable costs are items of expenditure which can be directly influenced by a given managerwithin a given time span.Care must be taken to distinguish between controllable costs and uncontrollable cos
