2022年ACCA英国注册会计师必考试题库含答案1. 单选题 The following statements relate to fixed budgets and flexible budgets. (i) If production levels far exceed those anticipated, relying on a fixed budget is likely to result in massive variances (ii) Flexible budgets assist management control by providing dynamic, comparable information (iii) Flexible budgets are always superior to fixed budgets Which statements are true? A (i)onlyB (i) and (ii) onlyC (ii) and (iii) onlyD (i), (ii) and (iii)考点 Chapter16Thebudgetaryprocess解析 Statement (iii) is false. If output levels are stable, a fixed budget is appropriate as the additional time and effort required to produce a flexible budget would not be justified.2. 单选题 In a company with more than one member, what is the quorum for a class meeting?A Two persons who hold at least a third of the nominal value of the shares in the classB Three persons who hold at least a half of the nominal value of the shares in the classC Five persons who hold at least a three-quarters of the nominal value of the shares in the class考点 Chapter20Companymeetingsandresolutions解析 The quorum for a class meeting is two members who hold at least a third of the nominal value of theshares in the class.3. 单选题 The following extract is taken from the production cost budget of S Co. Production (units) 2,000 3,000 Production cost ($) 11,100 12,900 What is the budget cost allowance for an activity level of 4,000 units? A $7,200B $7,500C $13,460D $14,700考点 Chapter16Thebudgetaryprocess解析 Units $High activity 3,000 12,900Low activity 2,000 11,100Increase 1,000 1,800Variable cost per unit =$1,800/1,000=$1.80 per unitFixed cost, substituting in high activity = $12,900 - (3,000 x $1.80) =$7,500Budget cost allowance for 4,000 units: $Variable cost (4,000 x $1.80) 7,200Fixed cost7,500 14,700Option A is the variable cost allowance only and option B is the fixed cost allowance only. If you selected option C your variable cost per unit calculation was upside down ($1,000/1,800 instead of $1,800/1,0004. 单选题 Which of the following will terminate an offer?A Posting a letter of revocationB A request for informationC Death of the offeree考点 Chapter3FormationofcontractI解析 The death of the offeree will terminate an offer. Posting a letter of revocation is not sufficient toterminate an offer, it must be received before acceptance is made in order to be effective. A requestfor information will also not terminate an offer.5. 简答题 Which of the following relate to marginal costing and which to absorption costing? Marginal costing Absorption costing The cost of a product includes an allowance for fixed production costs. The cost of a product represents the additional cost of producing an extra unit. The following data are for questions 155 and 156 The budget for Brights first month of trading, producing and selling boats was as follows: $000 Variable production cost of boats 45 Fixed production costs 30 Production costs of 750 boats 75 Closing inventory of 250 boats (25) Production cost of 500 sold 50 Variable selling costs 5 Fixed selling costs 25 80 Profit 10 Sales revenue 90 The budget has been produced using an absorption costing system. 考点 Chapter9AbsorptionandmarginalCosting解析 Marginal costing Absorption costingThe cost of a product includes an allowance /for fixed production costs.The cost of a product represents the additional /cost of producing an extra unit.6. 单选题 Which TWO of the foll