2022年ACCA英国注册会计师考试模拟卷含答案1. 单选题 The following statements have been made about planning and operational variances: (1) Planning and operational variances are calculated when it is necessary to assess amanager on results that are within his/her control. (2) Revised standards are required because variances may arise partly due to anunrealistic budget, and not solely due to operational factors. Which of the above statement(s) is/are true? A (1) onlyB (2) onlyC Neither (1) nor (2)D Both (1) and (2)考点 Chapter12Planningandoperationalvariances解析 Both (1) and (2)2. 单选题 Which of the following statements regarding parent companies is NOT correct?A A company is a parent company if it holds the majority of the voting rights in another companyB A company is a parent company if it has the right to exercise dominant influence over anothercompanyC A company is a parent company if it holds debentures in another companyD A company is a parent company of any subsidiaries that its subsidiary company controls考点 Chapter12Corporationsandlegalpersonality解析 Holding debentures in a company does not make that company a subsidiary. The other options are correct statements in regards to parent companies.3. 单选题 Which of the following statutory duties is a director meeting when they consider the long-termconsequences of a decision on their employees?A Act within powersB Exercise independent judgementC Avoid conflicts of interestD Promote the success of the company考点 Chapter18Companydirectors解析 Directors who consider the long-term consequences of their decisions on employees are meetingtheir duty to promote the success of the company.4. 论述题 What are the three steps of ZBB?考点 Chapter8Budgetarysystems解析 Step 1. Define decision packagesStep 2. Evaluate and rank activities (decision package)Step 3. Allocate resources5. 单选题 Which type of law is concerned with the function and operation of local authorities?A Public LawB Private LawC Common LawD Equity考点 Chapter1Lawandthelegalsystem解析 Public law is concerned with the operation of the Government and public organisations such as Councils and Local Authorities.6. 单选题 Misty Cos budgetary control report for last month is as follows：Fixed budget Flexed budget $ $ Direct costs 61,100 64,155 Production overhead 55,000 56,700 Other overhead10,000 10,000 126,100 130,855 What was the expenditure variance for last month? A $7,480 (F)B $2,725 (F)C $7,480 (A)D $2,725 (A)考点 Chapter15Budgeting解析 The expenditure variance for last month was $2,725 AdverseThe expenditure variance is the difference between the flexed budget and the actual results. Expenditure variance= $130,855 - $133,580=$2,725 (A)7. 材料题 Explain whether Andy can claim damages from Hazelwood Ltd in respect of: (i) The damage to his car (ii) The injury to his leg 考点 考点：Chapter5Contentofcontracts解析 The Unfair Contract Terms Act 1977 applies to commercial contracts such as in this situation. It dividesexclusion clauses into two types; those that are void and those that are valid only as far as they arereasonable. Under s2, liability for personal injury or death due to negligence may never be excluded. Anexemption for loss due to negligence in other circumstances will be valid only insofar as it is reasonable.Reasonableness is to be considered with reference to the parties obligations of skill and care.(i) The exclusion clause seeking to exempt Hazelwood Ltd from liability for the damage to Andys truckwill only be valid if it is reasonable. Courts will take into account all the circumstances that wereknown, or ought to have been known by the parties when the contract was made and it will be up toHazelwood Ltd to prove that the clause was reasonable. The company would be unlikely to succeed inavoiding liability for damage to Andys truck since it is reasonable to expect its driver not to benegligent in operating such a tow vehicle. Andy can claim damages.(ii) Taking into account s2 of UCTA 1977, Hazelwood Ltd would not be able to rely on the exclusionclause to avoid liability for the injuries to Andy that arose from its negligence due to the actions of thetowing vehicles driver. Andy can claim damages.8. 单选题 A company operates a standard marginal costing system. Last month its actual fixed overhead expenditure was 10% above budget resulting in a fixed overhead expenditure variance of $36,000.What was the actual expenditure on fixed overheads last month?A