2022年ACCA英国注册会计师必考试题库含答案1. 单选题 Which one of the following would be an error of principle?A Plant andmachinerypurchasedwas credited to a non-current assets account.B Plant andmachinerypurchasedwas debited to the purchases account.C Plant andmachinerypurchasedwas debited to the equipment accountD Plant andmachinerypurchasedwas credited to the equipment account.考点 Chapter16Correctionoferrors解析 This has debited a non-current asset to cost of sales which is an error of principle as it hasbroken the principles of accounting - ie that non-current assets should be capitalised. 2. 单选题 Which of the following would not form part of a fraud response plan?A Suspending staff suspected of fraudulent activityB Investigating the activities and contacts of a suspected fraudsterC Fraud awareness training and recruitment controls.考点 Chapter10Identifyingandpreventingfraud解析 Rationale: These are measures for fraud prevention and control. A fraud response plan specifically deals with investigating and dealing with the consequences of identified frauds. This includes taking immediate steps to secure the security of records that will be investigated (option A) and launching an investigation into the method and extent of fraud (option B) 3. 单选题 ABC is not a system that is suitable for use by service organisations.A TrueB False考点 Chapter2aActivitybasedcosting解析 It is more suitable for manufacturing but can be used to cost services in some service industries.4. 单选题 In an emergency situation, a person may need to take control of another partys goods and deal with themappropriately. What type of agency is this known as? A Agency by implied agreementB Agency by estoppelC Agency by ratificationD Agency by necessity考点 Chapter10Agencylaw解析 Agency by necessity involves one party taking over anothers goods in an emergency situation.5. 单选题 To prevent dysfunctional transfer price decision-making, profit centres must be allowed to makeautonomous decisions. True or false?A TrueB False考点 Chapter17Divisionalperformanceandtransferpricing解析 False. They cannot be allowed to make entirely autonomous decisions.6. 单选题 A company makes two products using the same type of materials and skilled workers. Thefollowing information is available: Product A Product B Budgeted volume (units) 1,000 2,000 Material per unit ($) 10 20 Labour per unit ($) 5 20 Fixed costs relating to material handling amount to $100,000. The cost driver for thesecosts is the volume of material purchased. General fixed costs, absorbed on the basis of labour hours, amount to $180,000. Using activity-based costing, what is the total fixed overhead amount to be absorbed intoeach unit of product B (to the nearest whole $)? A $113B $120C $40D $105考点 Chapter2aActivitybasedcosting解析 Total material budget (1,000 units x $10) + (2,000 units $20) = $50,000 Fixed costsrelated to material handling = $100,000OAR = $2/$ of materialProduct B = $2 $20 = $40Total labour budget (1,000 units $5) + (2,000 units $20) = $45,000 General fixed costs= $180,000OAR = $4/$ of labourProduct B = $4 $20 = $80Total fixed overhead cost per unit of Product B ($40 + $80) = $120.7. 单选题 A large bag of cement cost $0.80 in 20X3. The price indices are as follows. 20X391 20X495 20X5103 20X6106 How much does a bag of cement cost in 20X6? A $0.69B $0.85C $0.93D $0.95考点 Chapter14Forecasting解析 106 /91x $0.80 = $0.938. 单选题 Mobiles Co sells goods with a one year warranty under which customers are covered for any defect that becomes apparent within a year of purchase. In calendar year 20X4, Mobiles Co sold 100,000 units.The company expects warranty claims for 5% of units sold. Half of these claims will be for a major defect, with an average claim value of $50. The other half of these claims will be for a minor defect, with an average claim value of $10. What amount should Mobiles Co include as a provision in the statement of financial position for the year ended 31 December 20X4? A $125,000B $ 25,000C $300,000D $150,000考点 Chapter11Provisionsandcontingencies解析 Mobiles Co should provide on the basis of the expected cost.The expected cost would becalculated as (2.5% x 100,000 x $50) + (2.5% x 100,000 x $10) = $125,000 + $25,000 =$150,000.9. 单选题