2022年ACCA英国注册会计师考试密押卷带答案167

2022年ACCA英国注册会计师考试密押卷带答案1. 单选题 Diane carries out routine processing of invoices in the purchasing department of L Co. Joanne is Diane's supervisor. Lesley is trying to decide how many staff will be needed if some proposed new technology is implemented. Tracey is considering the new work that L Co will be able to offer and the new markets it could enter, once the new technology is well established. Which member of L Co carries out tactical activities? A DianeB JoanneC LesleyD Tracey考点 Chapter6Organisationalcultureandcommittees解析 Rationale： Diane and Joanne work at operational level as they are concerned with routine activities. Lesley is at anintermediate level and is managing resources. She is therefore part of tactical management. Tracey is concerned withdirection setting for the business and is therefore part of strategic management.2. 单选题 Which of the following items could appear on the credit side of a receivables ledger control account? 1 Cash received from customers 2 Irrecoverable debts written off 3 Increase in allowance for receivables 4 Discounts allowed5 Sales6 Credits for goods returned by customers7 Cash refunds to customers A 1, 2, 4 and 6B 1,2, 4 and 7C 3, 4, 5 and 6D 5 and 7考点 Chapter14Controlaccounts解析 Sales and refunds are posted on the debit side, changes in the allowance for receivables do notappear in the control account.3. 单选题 The use of uninterruptible (protected) power supplies is a method of protecting data and IT systems from what sort of security threat? A Accidental damageB WeatherC Hacking考点 Chapter9Control,securityandaudit解析 Rationale: This should be straightforward if you think through what the potential threats involve.Lightning strike or electricalstorms are a key cause of power supply failures and surges which may effect computer functions. Fire and accidental damage are also physical threats to data and equipment. Hacking is a non-physical threat involving unauthorised access to data (possibly resulting in data theft or destruction). 4. 单选题 The following statements have been made about planning and operational variances:  (1) Planning and operational variances are calculated when it is necessary to assess a manager on results that are within his/her control.  (2) Revised standards are required because variances may arise partly due to an unrealistic budget, and not solely due to operational factors.  Which of the above statement(s) is/are true?  A  (1) only B  (2) only C  Neither (1) nor (2) D  Both (1) and (2) 考点 Chapter12Planningandoperationalvariances解析  Both (1) and (2) 5. 材料题 State which of the floating charges will take priority if Milly Ltd is liquidated 考点 考点：Chapter17Capitalmaintenanceanddividendlaw解析  Peppa Ltd's charge, whilst created first, was not registered within 21 days. It is therefore not valid. Otto Ltd's charge was validly registered and therefore will take priority in the event of liquidation. 6. 单选题 Which of the following is a condition that must be met in order for a principal to ratify the actions of an agent? A  Ratification must occur immediately after the contract is formed B  Ratification must be agreed with the third party C  The principal must have existed when the contract was formed 考点 Chapter10Agencylaw解析  To ratify the contract, the principal must have existed when it was formed and ratification must take place within a reasonable period of time. Ratification must be communicated to the third party, but their agreement to the ratification is not required. 7. 单选题 Which of the following reasons is an automatically fair reason for dismissal? A  Pregnancy of an employee B  The taking part in unofficial industrial action by an employee C  Capability of an employee 考点 Chapter9Dismissalandredundancy解析  Taking part in unofficial industrial action and being a threat to national security are the two automatically fair reasons for dismissal. Pregnancy is an automatically unfair reason. Capability is a potentially fair reason. 8. 单选题 _ taxes are collected by the Revenue authority from a business, which attempts to pass on the tax to consumers in the price of goods.Which word correctly completes this statement?A ProgressiveB DirectC Indirect考点 Chapter3Themacroeconomicenvironment解析 Rationale: The definition clearly distinguishes an indirect tax (eg sales tax) from a direct tax, which is paid direct by a person to the Revenue authority (eg income tax, corporation tax, capital gains tax and inheritance tax). Option A refers to the proportion of income taken by a tax.9. 单选题 In the context of selection interviews, which of the following describes the 'halo effect'?A A tendency for people to make an initial judgement based on first impressions, a