2022年ACCA英国注册会计师考试模拟卷含答案1. 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 consolidated 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) 6272. 单选题 Joseph has just started his first job in an accountancy department. A qualified senior member of staff explains to him what the main aim of accounting is. Which of the following options is the correct aim of accounting? A To maintain ledger accounts for every asset and liabilityB To provide financial information to users of such informationC To produce a trial balanceD To record every financial transaction individually考点 Chapter8Theroleofaccounting解析 Rationale： This is the main or overall aim of accounting.3. 单选题 Which of the following describes liquidated damages?A A specific sum payable in the event of a breach of contractB A genuine pre-estimate of losses payable in the event of breach of contractC A sum equal to the amount of work done plus an element of profit that is payable in the event of abreach of contract考点 Chapter6Breachofcontractandremedies解析 Liquidated damages is a genuine pre-estimate of losses payable in the event of a breach of contract. A penalty clause is a fixed amount payable on breach of contract.4. 单选题 Which of the following strategies would be immediately acceptable methods to reduce anidentified cost gap?A Reduce the desired margin without discussion with business ownersB Reduce the predicted selling priceC Source similar quality materials from another supplier at reduced costD Increase the predicted selling price考点 Chapter2bTargetcosting解析 To reduce the acceptable margin would normally require agreement from the owners andaltering selling prices in any direction is not valid as the start point of target costing is tofind a competing products price, this cannot be changed.5. 单选题 Evergreen Co owns 35% of the ordinary shares of Deciduous. What is the correct accounting treatment of the revenues and costs of Deciduous for reporting period in the consolidated statement of profit or loss of the Evergreen group? A The revenues and costs of Deciduous are added to the revenues and costs of Evergreen on a line by line basis. B 35% of the profit after tax of Deciduous should be added to Evergreens consolidated profit before tax. C 5% of the revenues and costs of Deciduous are added to the revenues and costs of Evergreen on a line by line basis. D The revenues and costs of Deciduous are added to the revenues and costs of Evergreen Co on a line by line basis, then 65% of the profit after tax is deducted so that only Evergreen Cos share remains in the consolidated financial statements.考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 Deciduous is an associate of Evergreen. Under equity accounting, the Evergreen groups share of the profit after tax ofDeciduous is added to the group profit before tax.6. 不定项选择题 Which TWO of the following statements describe the information a Goods Received Note (GRN) provides?A Information used to update inventory recordsB Information to check that the correct price has been recorded on the suppliersinvoiceC Information to check that the correct quantity of goods has been recorded on the suppliers invoiceD Information to record any unused materials which are returned to stores考点 Chapter6Accountingformaterials解析 Information used to update inventory records and Information to check that the correct quantity of goods has been recorded on the suppliers invoice7. 单选题 The following statements have been made about using external information: (1) External information is usually more reliable than internal information. (2) External information can be general and vague, and may not really help anorganisation with decision making. Which of the above statement is/are true? A (1) onlyB (2) onlyC Neithe