2022年ACCA英国注册会计师考前难点冲刺押题卷带答案273.docx

2022年ACCA英国注册会计师考前难点冲刺押题卷带答案1. 单选题 X department is a division of W Plc. X department usually has a quarterly wages cost of $4,500,000. Quarterly material costs are usually around $2,000,000. W Plc made a central decision to award all employees a wages increase of 2%.Which of the following variances for the latest quarter are worth investigating?(i) Direct material price variance $400 (A)(ii) Labour rate variance $90,000 (A)(iii) Sales volume variance $4,000,000 (F)A (i) and (iii) onlyB (i) and (ii) onlyC (i), (ii) and (iii)D (iii) only考点 Chapter16Thebudgetaryprocess解析 The direct material price variance is too small to be material and is therefore not worth investigating. The labour rate variance can be explained by the company wide increase of 2% and so it is not worthy of investigation.The sales volume variance is large and should be investigated, even though it is favourable. Managers need to plan for the future and need to know whether the increase in sales is a one off or likely to continue into the next quarter.2. 单选题 There are a number of ways in which investors can take an interest in a company and such different interests have different rights attached to them.  Which of the following NORMALLY participate in surplus capital?  A  Preference shares B  Ordinary shares C  Debentures secured by a fixed charge D  Debentures secured by a floating charge 考点 Chapter15Sharecapital解析 Only ordinary shareholders have the right to share in surplus capital.3. 单选题 Which of the following is a rule for valid consideration? A  Consideration must pass from the promisor B  Consideration must be adequate but not necessarily sufficient C  Performance of the promise must be possible D  The promise must be given in writing 考点 Chapter4FormationofcontractII解析  To be valid consideration, the promise must be possible. It must pass from the promise. Consideration must be sufficient but not necessarily adequate. It does not have to be given in writing. 4. 单选题 Which of the following is a correct rule for valid consideration? A  Consideration must pass from the promisee B  Consideration must be adequate C  Past consideration is generally valid consideration D  Executory consideration is generally not valid consideration 考点 Chapter4FormationofcontractII解析 Consideration must pass from the promisee. It must be sufficient but not necessarily adequate. Pastconsideration is generally not valid consideration. Executory consideration is generally validconsideration.5. 材料题 Explain the potential benefits of operating a transfer pricing system within a divisionalised company. 考点 考点：Chapter17Divisionalperformanceandtransferpricing解析  Potential benefits of operating a transfer pricing system within a divisionalised company (i) It can lead to goal congruence by motivating divisional managers to make decisions, which improve divisional profit and improve profit of the organisation as a whole. (ii) It can prevent dysfunctional decision making so that decisions taken by a divisional manager are in the best interests of his own part of the business, other divisions and the organisation as a whole. (iii) Transfer prices can be set at a level that enables divisional performance to be measured 'commercially'. A transfer pricing system should therefore report a level of divisional profit that is a reasonable measure of the managerial performance of the division. (iv) It should ensure that divisional autonomy is not undermined. A well-run transfer pricing system helps to ensure that a balance is kept between divisional autonomy to provide incentives and motivation, and centralised authority to ensure that the divisions are all working towards the same target, the benefit of the organisation as a whole.6. 单选题 The following table shows the number of clients who attended a particular accountancy practice over the last four weeks and the total costs incurred during each of the weeks:        Week                                           Number of clients                            Total cost                                                                                                                                  $            1                                                       400                                                  36,880            2                                                        440                                                 39,840             3                                                        420                                                 36,800             4                                                        460                                                  40,000  Applying the high low method to the above information, which of the following could be used to forecast total cost ($) from the number o。