2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）套卷241

2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）1. 单选题 A sample of 10% of ACCA students is required. Which ONE of the following methods will provide the best simple random sample?A Select every tenth ACCA student to arrive at their college/institute on one specific day.B Select randomly, using random number tables, one in ten of every ACCA class.C Select 10% of colleges/institutions providing ACCA courses, then from these chooseall students who are registered with ACCA.D Select 10% of all students registered with ACCA, giving each a chance of 0.1 of being picked.考点 Chapter2Sourcesofdata解析 Option A is not random - it is a systematic sample.Option B selects only those who are in a class - so it is NOT random.Option C, again, is not random as it only selects from 10% of colleges (and therefore does not include home study, or the other 90%).2. 单选题 H has in inventory 15,000 kg of M, a raw material which it bought for $3/kg five years ago, for a product line which was discontinued four years ago. M has no use in its existing state but could be sold as scrap for $1.00 per kg.  One of the companys current products (HN) requires 4 kg of a raw material, available for $5.00 per kg.  M can be modified at a cost of $0.75 per kg so that it may be used as a substitute for this material. However, after modification, 5 kg of M is required for every unit of HN to be produced.   H has now received an invitation to tender for a product which could use M in its present state.  What is the relevant cost per kg of M to be included in the cost estimate for the tender?  A  $0.75 B  $1.00 C  $3.00 D  $3.25 考点 Chapter6Short-termdecisions解析 Replacement material cost saved (4 kg $5.00)                                 $20.00 Less further processing cost ($0.75 × 5 kg)                                              $3.75                                                                                                                           Value of M in current use, for each unit made                                          $16.25                                                                                                                           Therefore opportunity cost of using M on the job being tendered for is $16.25/5 kg = $3.25 per kg. 3. 材料题 Explain which claims Nick may be able to bring against Equis Ltd考点 考点：Chapter9Dismissalandredundancy解析 Dismissal occurs when a fixed-term contract is not renewed even though such an eventuality is implicit in the fact that the agreement has a fixed term. Nick is therefore entitled to claim for redundancy pay and/or compensation for unfair dismissal if he can prove the requisite facts. However, non-renewal cannot give rise to a claim for wrongful dismissal, which is only possible when there has been summary dismissal or dismissal with less than the required period of notice.4. 单选题 A company makes a component for one of its products in-house. It uses an average of 5,000 of these throughout the year. The production rate for these components is 500 per week and the cost of holding one item for the year is $1.50. The factory is open for 50 weeks per year. The company has calculated that the economic batch quantity is 2,000. What is the production setup cost per batch?A $213B $240C $480D $960考点 Chapter6Accountingformaterials解析 Annual production rate = 500 x 50 = 25,000 Using the economic batch quantity formula given,2,000 = V(2 x setup cost x 5,000)/(1.5 x (1-5,000/25,000)2,0002 = 2 x setup cost x 5,000/1.5 x 0.8 Setup cost = 2,0002 x 1.5 x 0.8 /2 x 5,000 Setup cost = $4805. 单选题 At the Soli-Darretty Bros factory, a project team has been put together by management. The team are engaged in debating how they are going to approach the task, and who is going to do what. Some of their first ideas have not worked out but they are starting to put forward some really innovative ideas: they get quite excited in brainstorming sessions, and are uninhibited in putting forward their views and suggestions. Factions are emerging, not only around different ideas, but around two dominating individuals who always seem to disagree.At what stage of Tuckman's group development model is this team? A FormingB StormingC Norming考点 Chapter14Individuals,groupsandteams解析 Rationale: This is typical of 'storming' behaviour. Forming would be more tentative: just getting toknow one another. Norming would be further along in the process of settling into shared values and behaviours.Pitfalls: Don't assume that 'storming' is all about conflict! If you did this, you might have mistaken this description for norming, say.Ways in: Underline some key wordsin the micro-scenario: 'debating', 'factions', 'disagree' .6. 单选题 A recent trend in organisation and management is the rise in 'virtual organisation' and 'virtual teamworking'.