2022-2023年ACCA英国注册会计师试题库含答案（300题）第281期

2022-2023年ACCA英国注册会计师试题库含答案（300题）1. 单选题 Which of the following is true regarding the power of directors to allot shares? A  Directors of private companies with one class of share have the power to allot shares unless restricted by the articles B  Directors of all private companies have the power to allot shares unless restricted by the articles C  Directors of private and public companies with one class of share have the power to allot shares unless restricted by the articles D  Directors of all private and public companies have the power to allot shares unless restricted by the articles 考点 Chapter15Sharecapital解析 Only directors of private companies with one class of share have the power to allot shares unless restricted by the articles. Directors of all other companies must have authority from the members to do so.2. 单选题 The demand for fashion goods is not influenced by：A PriceB Allocative inefficiency among producersC The distribution of income among householdsD Expectation of future price考点 Chapter4Microeconomicfactors解析 Rationale: This is a supply-side factor3. 简答题 The purchase price of an inventory item is $42 per unit. In each three-month period the usage of the item is 2,000 units. The annual holding costs associated with one unit is 5% of its purchase price. The EOQ is 185 units. What is the cost of placing an order (to 2 decimal places)?                   $   O 考点 Chapter6Accountingformaterials解析 Let Co = ordering cost185 = V 2 x Co x (4 x 2,000) / 0.05 x 42】185=V(16,000xCO/2.1)Co = 1852 x 2.1 / 16,000 = $4.49Note that the period for demand must be the same as that given for holding cost. As holding cost is given as an annual figure quarterly demand must be converted to annual demand by multiplying by 4.4. 单选题 How many days' notice is required for a meeting at which a special resolution is to be voted on? A 14B 21C 28考点 Chapter20Companymeetingsandresolutions解析 14 days' notice is required for a special resolution.5. 单选题 An extract from a statement of cash flows prepared by a trainee accountant is shown below. Cash flows from operating activities  Net profit before taxation Adjustments for: Depreciation Operating profit before working capital changes Decrease in inventories Increase in receivables Increase in payables Cash generated from operations Which of the following criticisms of this extract are correct? 1 Depreciation charges should have been added, not deducted. 2 Decrease in inventories should have been deducted, not added. 3 Increase in receivables should have been added, not deducted. 4 Increase in payables should have been added, not deducted. A 2 and 4B 2 and 3C 1 and 3D 1 and 4考点 Chapter22Statementsofcashflows解析 The depreciation charge and the increase in payables should both have been added.6. 单选题 What does a master budget comprise?A The budgeted statement of profit or lossB The budgeted cash flow, budgeted statement of profit or loss and budgeted statement of financial positionC The budgeted cash flowD The entire set of budgets prepared考点 Chapter15Budgeting解析 The master budget is the summary budget into which all subsidiary budgets are consolidated. It usually comprises the budgeted statement of profit or loss, budgeted statement of financial position and budgeted cash flow statement.The master budget is used in conjunction with the supporting subsidiary budgets, to plan and control activities. The subsidiary budgets are not in themselves a part of the master budget. Therefore option D is not correct.7. 单选题 A business operates on a gross profit margin of 331/3%. were $680.  Gross profit on a sale was $800, and expenses What is the net profit margin?   A 3.75%B  5%C 11.25%D 22.67%考点 Chapter26Interpretationoffinancialstatements解析                                       %                   $Sales                           100              2,400Cost of sales                66 2/3         1,600Gross profit                   33 1/3           800Expenses                      28 1/3           680Net profit                        5                  1208. 材料题 The following spreadsheet has started to be completed for direct materials, with a showing where data has been entered.                                               A                                               B                               C 1                                                                                       Standard                      Actual 2                             Production in units                                                                   3                             Kg's per unit                                             4                             Cost per kg ($)