2022-2023年ACCA英国注册会计师试题库含答案(300题)第234期
144页1、2022-2023年ACCA英国注册会计师试题库含答案(300题)1. 单选题 Which of the following would best fit into Maslov/s /ego/ category?A Loss of ones homeB Winning an employee of the month7 prizeC Challenging workD Regular staff parties考点 Chapter15Motivatingindividualsandgroups解析 This would meet the need for recognition and status. If an employee is concerned about the loss of their home, they arebeing motivated by basic needs. Challenging work would fall into Maslows self-fulfilment category, while regular staffparties wo
2、uld motivate staff members in the sociaT category.2. 单选题 The financial year of Mitex Co ended on 31 December 20X1. An inventory count on January 4 20X2 gave a total inventory value of $527,300. The following transactions occurred between January 1 and January 4. $ Purchases of goods 7,900 Sales of goods (gross profit margin 40% on sales) 15,000 Goods returned to a supplier 800 What inventory value should be included in Mitex Cos financial statements at 31 December 20X1? A $525,400B $527,600C $52
3、9,200D $535,200考点 Chapter7Inventory解析 Inventory count, 4 January 20X2 527,300Purchases since end of year (7,900)Cost of sales since end of year(15,000 x 60%)9,000Purchase returns since end of year 800Inventory at 31 December 20X1 529,2003. 单选题 Which of the following are necessary if forecasts obtained from a time series analysis are to be reliable? (i) There must be no unforeseen events (ii) The model used must fit the past data (iii) The trend must be increasing (iv) There must be no seasonal v
4、ariationA (i) onlyB (i) and (ii) onlyC (i), (ii) and (iii) onlyD (i), (ii), (iii) and (iv)考点 Chapter14Forecasting解析 (i) Forecasts are made on the assumption that everything continues as in the past.(ii) If the model being used is inappropriate, for example, if an additive model is used when the trend is changing sharply, forecasts will not be very reliable.(iii) Provided a multiplicative model is used, the fact that the trend is increasing need not have any adverse effect on the reliability of f
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