2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）1. 单选题 The following details have been extracted from the payables records of X Co: Invoices paidinthe month of purchase 25% Invoices paidinthe first month after purchase 70% Invoices paidinthe second month after purchase5% Purchases for July to September are budgeted as follows: July $250,000 August $300,000 September $280,000 For suppliers paid in the month of purchase, a settlement discount of 5% is received. What is the amount budgeted to be paid to suppliers in September? A $278,500B $280,000C $289,000D $292,500考点 Chapter16Thebudgetaryprocess解析 The amount budgeted to be paid to suppliers in September is $289,000Workings Paid in Month July $ August September October NovemberPurchases $ $ $ $ $July $250,00059.375(1)175,000(2)12,500(3)August $300,000 71,250(4) 210,000(5) 15,000(6)September $280,000 66,500(7)196,000(8) 14,000(9)289,0001 $250,000 x 25% x0.95 = $59.3752$250,000 x 70% =$175,0003$250,000 x 5% =$12,5004$300,000 x 25% x0.95 =$71,2505$300,000 x 70% =$210,0006$300,000 x 5% =$15,0007 $280,000 x 25% x0.95 =$66.5008 $280,000 x 70% =$196,0009 $280,000 x 5% =$14,0002. 论述题 Choose the correct word from those highlighted. Market skimming/penetration pricing should be used if an organisation wishes to discourage newentrants into a market. 考点 Chapter5Pricingdecisions解析 Market penetration pricing should be used if an organisation wishes to discourage newentrants into a market.3. 单选题 The qualities of good information contained in reports are more easily remembered usingthe mnemonic ACCURATE. Which one of the following is not normally associated with aquality of good information?A Adaptable to the needs of the userB Acceptable to the userC AccurateD Understandable by the user考点 Chapter15管理信息和管理报告的来源解析 Acceptable to the user4. 单选题 In the civil law system, cases are allocated to one of three tracks for processing. Which of the following is NOT a track in the civil law system? A FastB MediumC SmallD Multi考点 Chapter1Lawandthelegalsystem解析 In the civil law system, cases are allocated to either the fast, small or multi track depending onthe size and complexity of the claim.5. 单选题 Gordon works in the accounts department of a retail business. He and his colleagues are looking at the sales figures for various types of clothing. The director asks them to use exception reporting to summarise their findings. Which of the following correctly defines the concept of exception reporting within a business context? A The reporting of unusual events, outside the normal course of eventsB The analysis of those items where performance differs significantly from standard or budgetC The preparation of reports on routine matters on an ad hoc basisD The scrutiny of all data as a matter of course, save in exceptional circumstances考点 Chapter8Theroleofaccounting解析 Rationale: Exception reporting focuses attention on those items where performance differs significantly from standard orbudget.Pitfalls: The word exceptional was placed in other options as a distractor!6. 单选题 Which of the following names is given to the person in charge of the voluntary liquidation of a company?A ReceiverB ChargeeC LiquidatorD Administrator考点 Chapter21Insolvencyandadministration解析 A liquidator is in charge of a voluntary liquidation. The official receiver is in charge of a compulsoryliquidator. An administrator is in charge of an administration.7. 单选题 Terms implied by custom cannot be overridden.A TrueB False考点 Chapter5Contentofcontracts解析 False. Such terms can be overridden.8. 单选题 What is an acronym used to describe the key elements of an organisations external environment?A SWOTB SMARTC PEST考点 Chapter2Thebusinessenvironment解析 Rationale： PEST stands for Political, Economic, Socio-cultural and Technological.Pitfalls： SWOT (Strengths, Weaknesses, Opportunities, Threats) is a related exercise