2022-2023年ACCA英国注册会计师考试题库及答案（350题）第149期

1、2022-2023年ACCA英国注册会计师考试题库及答案（350题）1. 单选题 A chain of coffee shops has implemented a Total Quality Management system to ensure high quality and consistency across all outlets. As part of the scheme, the chain offers a free replacement drink to any customer not completely satisfied with their purchase. Which of the following BEST describes the cost of providing replacement drinks?A An external failurecostB An internal failure costC A prevention costD An appraisal cost考点 Chapter13Alternativecostingp

2、rinciples解析 This is a cost arising from inadequate quality discovered after the transfer of ownership, an external failure cost.2. 单选题 When is a market penetration pricing policy appropriate?A If a product is new and differentB If demand is highly elasticC If demand is inelasticD If there is no possibility of economies of scale考点 Chapter5Pricingdecisions解析 If demand is highly elastic it responds well to low prices.If a product is new and different, market skimming would be more appropriate. Cust

3、omerswould be prepared to pay high prices so as to be one up on other people who do not ownthe product.Market penetration pricing is appropriate if there are significant economies of scale to beachieved from a high volume of output, so that quick penetration into the market isdesirable in order to gain unit cost reductions.3. 单选题 In what stage of the product life cycle are initial costs of the investment in the product typically recovered?A IntroductionB DeclineC GrowthD Maturity考点 Chapter13Alte

4、rnativecostingprinciples解析 Growth. During the growth phase the product begins to make a profit. This is due to economies of scale being received as increased demand for the product occurs.4. 材料题 If F Co chooses to prioritise Product B, calculate the value (in $) of the maximum net profit.考点 考点：Chapter2dThroughputaccounting解析 5. 单选题 The companys board, creditors and the Secretary of State may petition for the liquidation on theground of insolvency.A The board of directorsB The members of the comp

5、anyC The companys creditorsD The Secretary of State考点 Chapter21Insolvencyandadministration解析 The companys board, creditors and the Secretary of State may petition for the liquidation on theground of insolvency.6. 单选题 Which of the following may imply terms into contracts?A StatuteB Third partiesC The parties to the contract考点 Chapter5Contentofcontracts解析 Out of the options, only statute may imply terms into contracts.7. 单选题 Which of the following describes the type of contract that an employee ha

6、s?A A contract of serviceB A contract for servicesC A contract of agency考点 Chapter8Contractofemployment解析 An employee works under a contract of service. A self-employed person works under a contract forservices.8. 单选题 Which of the following variances should a production manager be held responsible for?A Material price planning varianceB Material price operational varianceC Material usage planning varianceD Material usage operational variance考点 Chapter12Planningandoperationalvariances解析 Material

7、usage operational variance. Material usage variances are in the productionmanagers control. Material price variances are usually the responsibility of the purchasingmanager.Operational variances can be controlled by a line manager. In this instance the productionmanager can control efficiencies within the production process, influencing the operationalvariance. Planning variances are attributable to the manager responsible for approving theoriginal standard, usually a more senior director9. 单选题

8、Which of the following would be an effective technique for encouraging healthy team solidarity?A Discouraging competition with other groupsB Encouraging competition within the groupC Encouraging members to express disagreementsD Discouraging members from expressing disagreements考点 Chapter14Individuals,groupsandteams解析 Rationale： Competition with other groups enhances solidarity, and competition within a groupdestroys it, so options A and B are the opposite of solidarity-enhancing. Option D would lead to group think： inability to confront problems, lack of criticism of poor decisions, false consensus. It may create high solidarity, but not healthy solidarity.10. 单选题 The accountant at Borris Co has prepared the following reconciliation between the balance on the trade payables ledger control account in the general ledger and the list of balances from the suppliers ledger： $ Balance on general ledger control account 68,566 Credit balance omitted from list of balances from pa

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