2022年ACCA英国注册会计师考试密押卷带答案149

1、2022年ACCA英国注册会计师考试密押卷带答案1. 论述题 Fill in the blanks. Breakeven point in units for a multi-product organisation = Total fixed costs divided by_ . Breakeven point in sales revenue for a multi-product organisation = Total fixed costs divided by_. 考点 Chapter3Costvolumeprofit(CVP)analysis解析 Breakeven point in units for a multi-product organisation = Total fixed costs divided byWeighted average contribution per unit .Breakeven point in sales revenue for a multi-product organisation = Total fixed costs d

2、ivided byWeighted average C/S ratio.2. 单选题 The first unit of an entirely new product took 160 labour hours to make and the labour cost was$3,200. Four units have now been produced and it is thought that a 75% learning curve applies tothe work. What will be the expected labour cost of the fifth unit to be produced? A $1,004B $1,231C $1,641D $1,800考点 Chapter9Quantitativeanalysisinbudgeting解析 Time to produce the 5th unit = (410.196 360) = 50.2 hoursCost per hour = $3,200/160= $20 per hourCost for 5

3、th unit = 50.2 hours $20 = $1,003.923. 单选题 On 1 April 20X7 Possum Co acquired 60% of the share capital of Koala Co for $120,000. During the year Possum Co sold goods to Koala Co for $30,000, including a profit margin of 25%. 40% of these goods were still in inventory at the year end. The following extract was taken from the financial statements of Possum Co and Koala Co at 31 March 20X8. Possum Co $000 Koala Co Revenue 750 $000 400 Cost of sales (420) (100) Gross profit 30 300 What is the consol

4、idated gross profit of the Possum group at 31 March 20X8? A $627,600B $633,000C $622,500D $627,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 $000Unrealised profit (30,000 x 25% x 40%)3Gross profit (330 + 300 - 3) 6274. 单选题 _is an analysis of statistics on birth and death rates, age structures of people and ethnic groups within a community. Which word correctly completes the sentence? A ErgonomicsB EconomicsC PsychographicsD Demographics考点 Chapter2Thebusinessenvironment解析 Rationa

5、le: The statement defines demographics. Ergonomics is a study of the interaction ofhumans and their environments (used in design of office equipment and furniture, for example). Psychographics is the study of psychological factors (used in selection testing, for example).Ways in: You could eliminate as many distractors as you could define in other ways.5. 单选题 Which of the following statements concerning tort is correct?A Breach of contract is a tortB Torts are crimesC A tort is a civil wrong and

6、 the victim sues for compensation or an injunction考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Torts are civil wrongs, not crimes or breaches of contract, and the victim sues for compensation oran injunction.6. 单选题 Which of the following may be considered to be objectives of budgeting?(i) Co-ordination(ii) Communication(iii) Expansion(iv) Resource allocationA All of themB (i), (ii) and (iv)C (ii), (iii) and (iv)D (ii) and (iv)考点 Chapter15Budgeting解析 Coordination (i) is an objective of bud

7、geting. Budgets help to ensure that the activities of all parts of the organisation are coordinated towards a single plan.Communication (ii) is an objective of budgeting. The budgetary planning process communicates targets to the managers responsible for achieving them, and it should also provide a mechanism for junior managers to communicate to more senior staff their estimates of what may be achievable in their part of the business.Expansion (iii) is not in itself an objective of budgeting. Al

8、though a budget may be set within a framework of expansion plans, it is perfectly possible for an organisation to plan for a reduction in activity.Resource allocation (iv) is an objective of budgeting. Most organisations face a situation of limited resources and an objective of the budgeting process is to ensure that these resources are allocated among budget centres in the most efficient way.7. 单选题 In the context of case law, which of the following applies to an obiter dictum?A It is binding on all future courtsB It is binding on all lower courtsC It is not binding on any courtsD It is not binding outside the court it was issued in考点 Chapter2Sourcesoflaw解析 Obiter dictum is not binding. It is the ratio decidendi that binds future courts.8. 材料题 State whether Greg has any liability for insider dealing考点 考点：

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