2022年ACCA英国注册会计师考前难点冲刺押题卷带答案1. 单选题 If a material event occurs after the reporting date but before the financial statements are authorised for issue outside the organisation, and this event does NOT require adjustment, what information should be disclosed in the financial statements? A The nature of the event and an estimate of the financial effect (or a statement that such an estimate cannot be made) B The nature of the event onlyC An estimate of the financial effect (or a statement that such an estimate cannot be made) onlyD No disclosure required考点 Chapter21Eventsafterthereportingperiod解析 The nature of the event and an estimate of the financial effect (or a statement that such an estimate cannot be made) should be disclosed.2. 单选题 Which of the following processes occurs at the business planning stage?A Obtaining data about actual resultsB Taking corrective actionC Comparing actual performance with budgetD Establishing objectives考点 Chapter1Accountingformanagement解析 Establishing objectives. The planning stage involves establishing objectives and selecting appropriate strategies to achieve those objectives.3. 单选题 In order to form an agency relationship by express agreement, what form should the agreement take?A Oral agreement onlyB Written agreement onlyC Either oral or written agreement考点 Chapter10Agencylaw解析 Express agreements can be oral or in writing.4. 论述题 ABC carries out routine office work in a sales order processing department, and all tasks in the departmenthave been given standard times. There are 40 clerks in the department who work on average 140 hoursper month each. The efficiency ratio of the department is 110%. Required Calculate the budgeted output in the department. 考点 Chapter10Budgetingandstandardcosting解析 Capacity = 40 140 = 5,600 hours per monthEfficiency = 110%Budgeted output = 5,600 110% = 6,160 standard hours of work per month5. 材料题 State whether Vic is legally permitted to perform the role of company secretary考点 考点：Chapter19Othercompanyofficers解析 Under the Companies Act, a sole director may not be appointed as company secretary. Therefore Vic will have to appoint someone else or decide that the company does not need a company secretary. This is permissible because as a limited company, Envy Ltd is not required to have a company secretary.6. 单选题 All of the following, with one exception, are inherent limitations of internal control systems. Which is the exception?A The costs of controlB Potential for human error and deliberate overrideC The types of transactions controls are designed to cope withD The independence of controls from the method of data processing考点 Chapter9Control,securityandaudit解析 Rationale: It would be a limitation if controls depended on the method of data processing. The others are limitations, because: the costs of control must not outweigh the benefits； there is always potential for both human error and deliberate override of controls by management； and controls are designed to cope with routine transactions, not non-routine transactions.7. 单选题 Vroom believes that people will be motivated to do things to reach a certain goal if they believe that the reward they will receive will be valuable AND: A its achievement will not involve excessive riskB its achievement will not be accompanied by any significant costsC can see that what they dohasno substantial downsideD can see that what they dowillhelp theminachieving it考点 Chapter15Motivatingindividualsandgroups解析 Vrooms theory may be stated as Force = Valence x Expectancy8. 单选题 The overhead cost of a business has been allocated and apportioned into the different cost centres. A pie chart has been used to present this information. The assembly department is represented by a section that has an angle of 45. The total overhead cost is $800,000. What is the value of the overhead that has been allocated and apportioned to assembly?A $360,000B $100,000C $120,000D $640,000考点 Chapter3Presentinginformation解析 45/360x $800,000 = $100,0009. 材料题 What overhead should be added to job number CC20 for the period?A $65,157B $69,290C $72,761D $126,000考点 考点：Chapter10Job,batchandservicecosting解析 The most logical basis for absorbing the overhead job costs is to use a percentage of direct labour cost.Overhead = $24,600$/(14,500 + 3,500 + 24,600) X$126,000=$24,600/$42,600X$126.000=$72,76110. 单选题 The following statements relate to different types of data: (i) Secondary data are data collected especially for a specific purpose (ii) Discrete data can take on any value (iii) Qualitative data are data that cannot be measured (iv) Population data are data a