2022-2023年ACCA英国注册会计师试题库带答案1. 单选题 Insider dealing is a criminal offence.A TrueB False考点 Chapter22Fraudulentandcriminalbehaviour解析 Insider dealing is a criminal offence.2. 单选题 Which of the following statements concerning the Consumer Rights Act 2015 is correct?A The Act applies to consumer contracts but not to consumer noticesB Businesses are not protected by the ActC All terms in a consumer contract should be set out in plain, intelligible language考点 Chapter5Contentofcontracts解析 The Consumer Rights Act 2015 applies to consumer notices (such as signs in car parks) as well as toconsumer contracts. Businesses are protected if they can prove they were acting as a consumer. Allterms must be in plain, intelligible language.3. 单选题 According to IAS 38 Intangible assets, which of the following statements concerning the accountingtreatment of research and development expenditure are true? 1 If certain criteria are met, research expenditure may be recognised as an asset. 2 Research expenditure, other than capital expenditure on research facilities, should be recognised as an expense as incurred. 3 In deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to consider whether there will be adequate finance available to complete the project. 4 Development expenditure recognised as an asset must be amortised over a period not exceeding five years. 5 The financial statements should disclose the total amount of research and development expenditure recognised as an expense during the period. A 1,4and5B 2,4and5C 2,3and4D 2,3and5考点 Chapter9Intangiblenon-currentassets解析 Researchexpenditureisnevercapitalised.4. 单选题 The role of which of the following parties is to form a company?A SubscriberB MemberC DirectorD Promoter考点 Chapter13Companyformation解析 The role of a promoter is to form a company.5. 单选题 The following circumstances may arise in relation to the launch of a new product: (i) Demand is relatively inelastic. (ii) There are significant economies of scale. (iii) The firm wishes to discourage new entrants to the market. (iv) The product life cycle is particularly short. Which of the above circumstances favour a penetration pricing policy? A (ii) and (iii) onlyB (ii) and (iv)C (i), (ii) and (iii)D (ii), (iii) and (iv) only考点 Chapter5Pricingdecisions解析 If demand is inelastic or the product life cycle is short, a price skimming approach wouldbe more appropriate.6. 单选题 Which of the following statements, in the context of computerised accounting systems, is not true?A A database is a structured, centralised pool of data which can be accessed by a number of applications. B A spreadsheet is particularly useful for creating financial models.C Computerised systems reduce the risk of errors in financial calculationsD Information and Communication Technology (ICT) systems are more efficient than manual systems for any task an accountant may have to perform. 考点 Chapter8Theroleofaccounting解析 Rationale: A quick phone call may be a more efficient way of obtaining or giving information thanemail, for example. You may have hesitated over Option C because of often-stated warnings about garbage in, garbage out. The risks of input error are the same - but computerised systems reduce the further risk of computation errors7. 单选题 In the context of partnership law, a partners actual authority to bind the partnership in a contract is determined by which of the following?A What is agreed between the partnersB The perception third parties have of the purpose of the partnershipC The actual purpose of the partnership考点 Chapter11Partnerships解析 Partnership authority is based on agency law. Actual authority is determined by what the partners agree.8. 单选题 In calculating the regression equation linking two variables, the standard formulae for the regression coefficients are given in terms of X and Y. Which of the following is true?A X must be the variable which will be forecastB It does not matter which variable is whichC Y must be the dependent variableD Y must be the variable shown on the vertical考点 Chapter14Forecasting解析 The independent variable is denoted by X and the dependent one by Y.With such a small sample and the extrapolation required, the estimate is unlikely to be reliable. (iii) is therefore not true.The sample of only six pairs of values is very small and is therefore likely to reduce the reliability of the estimate. (iv) is therefore true.The correct answer is therefore D.9. 单选题 Three of the following strategies are closely related. Which is the exception?A DownsizingB DelegatingC Outsourci