2022-2023年ACCA英国注册会计师试题库含答案（300题）1. 单选题 You are currently employed as a Management Accountant in an insurance company. You are contemplating starting your own business. In considering whether or not to start your own business, what would your current salary level be?A A sunk costB An incremental costC An irrelevant costD An opportunity cost考点 Chapter18Capitalexpenditurebudgeting解析 An opportunity cost is the value of the benefit sacrificed when one course of action is chosen, in preference to another.2. 单选题 A company has a process in which the standard mix for producing 9 litres of output is asfollows: $ 4.0 litres of D at $9 per litre 36.00 3.5 litres of E at $5 per litre 17.50 2.5 litres of F at $2 per litre 5.00 Total 58.50 A standard loss of 10% of inputs is expected to occur. The actual inputs for the latest periodwere: $ 4,300 litres of D at $9.00 per litre 38,700 3,600 litres of E at $5.50 per litre 19,800 2,100 litres of F at $2.20 per litre 4,620 Total 63,120 Actual output for this period was 9,100 litres. What is the total materials mix variance? A $2,400 (A)B $2,400 (F)C $3,970 (A)D $3,970 (F)考点 Chapter11Varianceanalysis解析 Actual usage in standard proportions $D = 4,000 litres at $9 per litre = 36,000E = 3,500 litres at $5 per litre = 17,500F= 2,500 litres at $2 per litre = 5,000 10,000 litres 58,500Actual usage in actual proportionsD = 4,300 litres at $9 per litre 38,700E = 3,600 litres at $5 per litre 18,000F = 2,100 litres at $2 per litre 4,200 60,900Mix variance is 58,500 60,900 = $2,400 Adverse3. 单选题 When combined, which types of agent authority are known as an agents actual authority?A Express and implied authorityB Implied and ostensible authorityC Express and apparent authority考点 Chapter10Agencylaw解析 The combination of express and implied authority is known as an agents actual authority.4. 单选题 Which of the following is an example of an internal stakeholder?A ShareholdersB EmployeesC SuppliersD Financiers考点 Chapter18Furtheraspectsofperformancemanagement解析 Employees. The others are all connected stakeholders.5. 单选题 Phil T Luker & Son offers its employees a reward package which includes salary and company car. Its factory is safe and clean and rather smart. The work is technically challenging and employees are encouraged to produce innovative solutions to problems.Which of the rewards offered by the firm is a form of intrinsic reward? A The salaryB The carC The work考点 Chapter15Motivatingindividualsandgroups解析 Rationale： Intrinsic rewards are part of the work itself： extrinsic rewards are external to the workitself.Pitfalls： Potential confusion between intrinsic and extrinsic： a classic exam test! 6. 单选题 Which of the following parties has their interest paid last out of a liquidated companys assets?A EmployeesB Unsecured creditorsC Members考点 Chapter21Insolvencyandadministration解析 When a company is liquidated, the members share any surplus remaining after all the other debtshave been repaid.7. 单选题 Mercedes Co has owned 100% of Benz Co since incorporation. At 31 March 20X9 extracts from their individual statements of financial position were as follows. Mercedes Co Benz Co$ $ Share capital 100,000 50,000 Retained earnings 450,000 120,000 550,000 170,000 During the year ended 31 March 20X9, Benz Co