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
150页1、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 registere
2、d 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 n
3、o use in its existing statebut 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, aftermodification, 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 presentstate. What is the relevant cost per kg of M to b
4、e included in the cost estimate for the tender? A $0.75B $1.00C $3.00D $3.25考点 Chapter6Short-termdecisions解析 Replacement material cost saved (4 kg $5.00) $20.00Less 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-te
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