2022-2023年ACCA英国注册会计师考试全真模拟试题（200题）含答案提分卷205
2022-2023年ACCA英国注册会计师考试全真模拟试题（200题）含答案1. 单选题 Which of the following statements is/are correct?(i) A by-product is a product produced at the same time as other products which has a relatively low volume compared with the other products(ii) Since a by-product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs(iii) Costs incurred prior to the point of separation are known as common or joint costsA (i) and (ii)B (i) and (iii)C (ii) and (iii)D (iii) only考点 Chapter11Processcosting解析 Statement (i) is incorrect because the value of the product described could be relatively high even though the output volume is relatively low. This product would then be classified as a joint product.Statement (ii) is incorrect. Since a by-product is not important as a saleable item, it is not separately costed and does not absorb any process costs.Statement (iii) is correct. These common or joint costs are allocated or apportioned to the joint products.2. 单选题 The balance on Jude Cos payables ledger control account is $31,554. The accountant at Jude Co has discovered that she has not recorded:A settlement discount of $53 received from a supplier; and A suppliers invoice for $622.What amount should be reported for payables on Jude Cos statement of financial position? A $30,879B $30,985C $32,123D $32,229考点 Chapter14Controlaccounts解析 Balance per ledger $31,554 CrDiscount $53 DrInvoice $622 CrCorrected balance $32,123 3. 单选题 Which of the following statements is/are TRUE or FALSE? 1 Cash purchases are recorded in the purchases day book. 2 The sales day books is used to keep a list of invoices received from suppliers A Both statements are TRUEB Both statements are FALSEC Statement 1 is TRUE and statement 2 is FALSED Statement 1 is FALSE and statement 2 is TRUE考点 Chapter5Ledgeraccountsanddoubleentry解析 Cash purchases are recorded in the cash book. The sales day book lists invoices sent to customers, not invoices received from suppliers 4. 单选题 On a vote on a show of hands, how many votes is each member granted? A One B One per share held C As many votes as their shareholding entitles them to 考点 Chapter20Companymeetingsandresolutions解析 On a vote on a show of hands, each member receives one vote.5. 单选题 WQT Co manufactures a single product and an extract from their flexed budget for production costs is as follows. Activity level 80% 90% $ $ Direct material 2,400 2,700 Labour 2,120 2,160 Production overhead 4,060 4,080 8,580 8,940 What would the total production cost allowance be in a budget flexed at the 83% level of activity? (to the nearest $) A $6,266B $6,888C $8,586D $8,688考点 Chapter15Budgeting解析 The total production cost allowance in a budget flexed at the 83% level of activity would be $8,688 (to the nearest $)Direct material cost per 1% = $30Labour and production overhead： $At 90% activity 6,240At 80% activity 6,180Change 10% 60Variable cost per 1% activity =$60/10% =$6Substituting in 80% activity：Fixed cost of labour and production overhead =$6,180-(80x$6) =$5,700Flexed budget cost allowance: $Direct material $30 x 83 2,490Labour and production overhead： variable $6 x 83 498 fixed 5,700
