2022-2023年ACCA英国注册会计师试题库带答案第33期.docx

2022-2023年ACCA英国注册会计师试题库带答案1. 单选题 In calculating the life cycle costs of a product, which of the following items would beexcluded?  (i) Planning and concept design costs (ii) Preliminary and detailed design costs (iii) Testing costs(iv) Production costs (v) Distribution and customer service costs A (iii)B (iv)C (v)D None of them考点 Chapter13Alternativecostingprinciples解析 A product's life cycle costs are very inclusive; none of these would be excluded.2. 单选题 Which of the following statements concerning pre-incorporation contracts is correct? A  Pre-incorporation contracts must be ratified by the company B  Pre-incorporation contracts cannot be ratified by the company C  Pre-incorporation contracts can be ratified by the company if the third party agrees 考点 Chapter13Companyformation解析 Legally, pre-incorporation contracts cannot be ratified by the company.3. 单选题 Where a transaction is entered into the correct ledger accounts, but the wrong amount is used, what is the error known as?A An error of omissionB An error of original entryC An error of commissionD An error of principle考点 Chapter16Correctionoferrors解析 The cash book was credited with $210 reimbursement of petty cash. However, the nominal ledger was posted with only $200 of expenditure (debits). Therefore the credits are $10 higher than the debits4. 单选题 _______________-are mental states (made up of thoughts, feelings and intentions) whichinfluence an individual's response to all objects and situations with which they are related.Which word correctly completes this definition?A Personality traitsB PerceptionsC AttitudesD Emotional intelligences考点 Chapter14Individuals,groupsandteams解析 Rationale: This is the definition of attitudes. Personality traits are relatively stable, enduringqualities of an individual's personality (eg 'impulsiveness'). Perceptions are how people 'see' things, according to how the brain selects and organises information. Emotional intelligence is a concept popularised by Daniel Goleman to describe awareness of, and ability to manage, one's own emotions and those of others. None of these concepts is explicitly mentioned in the syllabus -but you are required to know something about the 'characteristics of individual behaviour', so it is worth getting to grips with some of the basics.Ways in: Perceptions are about thinking, emotions are about feeling - and the question asked for something that combines thinking, feeling and intention. So you could probably rule out B and D 5. 简答题 Which remuneration method is being described? Payment method                                                                    Time-rate             Piecework           Piece-rate plus bonus Labour is paid based solely on the production achieved.    Labour is paid extra if an agreed level of output is exceeded.    Labour is paid according to hours worked.    考点 Chapter8Contractofemployment解析 Payment method                                                         Time-rate        Piecework     Piece-rate plus bonusLabour is paid based solely on the production                                       对achieved.   Labour is paid extra if an agreed level of output is                                                              对exceeded.   Labour is paid according to hours worked.                       对6. 单选题 Which costing method is based around a calculation involving a desired profit margin and a competitive market price?A Activity Based CostingB Total Quality ManagementC Target costingD Life cycle costing考点 Chapter13Alternativecostingprinciples解析 Target costing involves setting a target cost by subtracting a desired profit margin from a competitive market price.7. 单选题 Incremental budgeting is widely used and is a particularly efficient form of budgeting. A  True B  False 考点 Chapter8Budgetarysystems解析 Incremental budgeting is inefficient. 8. 单选题 Which of the following best describes a period cost?A A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.B A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.C A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treated as an expense for the period when the inventory is actually sold.D A cost that is incurred regularly every period, eg every month or quarter考点 Chapter4Costclassification解析 A period cost is charged against the sales for the period. It is not carried forward in inventory to a future period.9. 单选题 In which of the following situations is an employee entitled to time off work on full pay? 。