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 What is the name given to the person in charge of a voluntary winding-up of a company?A AdministratorB RecieverC ChargeeD Liquidator考点 Chapter21Insolvencyandadministration解析 A liquidator is in charge of a voluntary winding-up. The official receiver is in charge of a compulsory winding-up. An administrator is in charge of an administration.2. 单选题 Which of the following statements regarding counter-offers is correct?A Counter-offers may be accepted by the original offerorB Counter-offers do not terminate the original offerC A statement that enquires whether alternative terms would be acceptable is a counter-offerD A counter-offer is made by the original offeror to the original offeree考点 Chapter3FormationofcontractI解析 Counter-offers have the effect of terminating the original offer, but may be accepted by the originalofferor. A statement that enquires whether alternative terms would be acceptable is a request forinformation, not a counter-offer. Counter-offers are made by the original offeree to the originalofferor.3. 单选题 This question appeared in the June 2015 exam. The following statements have been made about life cycle costing: (1) It focuses on the short-term by identifying costs at the beginning of a products life cycle (2) It identifies all costs which arise in relation to the product each year and then calculates theproducts profitability on an annual basis (3) It accumulates a products costs over its whole life time and works out the overallprofitability of a product (4) It allocates costs to each stage of a products life cycle and writes them off at the end ofeach stage Which of the above statements is/are correct? A 1 and 3 onlyB 3 onlyC 1 and 4 onlyD 2 only考点 Chapter2cLifecyclecosting解析 All the statements are false except for statement 3.4. 单选题 You have been presented with a summary report of sales in the last month, with abreakdown of totals per product, and with variances from the corresponding monthly salesplan. This report is an output from: A A transaction processing systemB A management information systemC An executive Information systemD None of the above考点 Chapter14Performancemanagementinformationsystems解析 A management information system5. 单选题 Which of the following statements concerning wrongful trading is correct?A Wrongful trading is a criminal offenceB Selling company shares in the knowledge that the share price is about to fall is wrongful tradingC A case of wrongful trading is brought by a companys administratorD Intent to defraud is required to prove a case of wrongful trading考点 Chapter22Fraudulentandcriminalbehaviour解析 Wrongful trading is a civil offence that is brought by a companys liquidator or administrator. Nointent to defraud is required because the directors commit the offence if they allow the company totrade whilst in the knowledge that there is no reasonable prospect of the company avoiding goinginto liquidation.6. 单选题 The material stores control account for a company for March looks like this： MATERIAL STORES CONTROL ACCOUNT $ $ Balance b/d 12,000 Work in progress 40,000 Suppliers 49,000 Overhead control 12,000 Work in progress 18,000Balance c/d 27,000 79,000 79,000 Balance b/d 27,000 Which of the following statements are correct? (i)Issues of direct materials during March were $18,000 (ii)Issues of direct materials during March were $40,000 (iii)Issues of indirect materials during March were $12,000 (iv)Purchases of materials during March were $49,000 A (i) and (iv) onlyB (ii) and (iv) onlyC (ii), (iii) and (iv) onlyD All of them考点 Chapter6Accountingformaterials解析 Statement (i) is not correct. A debit to stores with a corresponding credit to work in progress(WIP) indicates that direct materials returned from production were $18,000.Statement (ii) is correct. Direct costs of production are collected in the WIP account-statement (iii) is correct. Indirect costs of production or overhead are collected in the overhead control account.Statement (iv) is correct. The purchases of materials on credit are credited to the creditors account and debited to the material stores control account.Therefore the correct answer is C.7. 单选题 In which of the following circumstances would an organisation be better off ca