2022年ACCA英国注册会计师必考试题库含答案1. 单选题 A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firms accounts?A Selling expenseB Direct expenseC Production overheadD Administrative overhead考点 Chapter4Costclassification解析 The royalty cost can be traced in full to the product, ie it has been incurred as a direct consequence of making the product. It is therefore a direct expense. Options A, C and D are all overheads or indirect costs which cannot be traced directly and in full to the product.2. 材料题 材料全屏 Zri operates a business as a designer of internet web pages for a variety of business clients. Unfortunately hehas had some difficulty in recovering his full fees from a number of clients as follows: Ad, a self-employed car mechanic, without contacting Zri, simply sent him a cheque for half of his feesstating that he could not pay any more and that the cheque was in full settlement of his outstanding debt. Zrirang Ad about this and reluctantly agreed to waive half the fees. Bi, a newly qualified accountant, told Zri that although she could only raise the cash to pay half of theoutstanding fees she would, as an alternative to paying the other half, do all of Zris accountancy work forthe coming year. Zri reluctantly agreed to this proposal. Cas, a self-employed musician, told Zri that she could not pay any of the money she owed him. However, herfather offered to pay Zri, but could only manage half of the total amount owed. Once again Zri reluctantlyagreed to accept the fathers payment of the reduced sum. 28 【论述题】 Explain whether Zri can claim his outstanding fees from Ad 考点 考点：Chapter4FormationofcontractII解析 agreement to accept only half of the debt is unsupported by consideration from Ad and therefore he may still claim the remaining amount. Ad may try to claim he cannot do so because of his promise to waive the fees and therefore the doctrine of promissory estoppel applies. However, it does not appear from the scenario that Ad relied on the promise so the doctrine would not apply and Zri should be able to recover the remaining debt from him.3. 单选题 Which one of the following would cause the supply curve for a good to shift to the right (outwards from the origin)?A A fall in the price of the goodB An increase in the demand for the goodC A fall in production costs of the goodD The imposition of a minimum price考点 Chapter4Microeconomicfactors解析 Rationale: The other options relate to movements along the supply curve.4. 材料题 What was the total direct labour variance?A $6,000 FavourableB $20,000 AdverseC $22,000 FavourableD Nil考点 考点：Chapter21Performancemeasurement解析 The total direct labour variance can be found by comparing the flexed budget figures with the actual figures.Budgeted labour cost per unit= $286,000/2,200=$130Flexed for 2,000 units= $130 x 2,000=$260,000Total direct labour variance $Flexed direct labour cost 260,000but did cost 280,000Total direct labour variance 20,000(A)5. 单选题 The Employment Rights Act (ERA) 1996 sets out remedies in relation to unfair dismissal. Which of the following is NOT a potential remedy for unfair dismissal under the ERA 1996? A ReinstatementB Re-engagementC Re-employment考点 Chapter10Agencylaw解析 Reinstatement, re-engagement and compensation are the remedies for unfair dismissal.6. 单选题 Which of the following is an example of an environmental external failure cost?A Maintaining pollution equipmentB Decontaminating landC Recycling scrapD Record keeping考点 Chapter2eEnvironmentalaccounting解析 Decontaminating land7. 材料题 材料全屏 A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.60 【单项选择题】 What was the adverse material price variance? A $1,000B $3,500C $7,500D $11,000考点 考点：Chapter21Performancemeasurement解析 53,000 kg should cost (x $2.50) but did cost Material price variance8. 单选题 Which of the following is required to permit a public company to reduce its share capital?A A special resolution and a solvency statement from the directorsB A special resolution and court approvalC Authority in the articles and a special resolution考点 Chapter17Capitalmaintenanceanddividendlaw解析 A special resolution and court approval are required for a public company to reduce its share capital.9. 单选题 Which