2022年ACCA英国注册会计师考试点睛提分卷1. 单选题 Working for a number of different people is an automatic sign of self employment?A TrueB False考点 Chapter8Contractofemployment解析 False. Other facts will be considered.2. 单选题 A government is looking at assessing hospitals by reference to a range of both financial andnon-financial factors, one of which is survival rates for heart by-pass operations andanother is cost per successfully treated patient. Which of the three Es in the Value For Money framework is not measured here? A EconomyB EffectivenessC EfficiencyD Externality考点 Chapter18Furtheraspectsofperformancemanagement解析 Reducing mortality rates is likely to be a stated objective of the hospital and as such is ameasure of output, or effectiveness. Cost per patient is a measure of output related toinput i.e. efficiency.3. 单选题 Which of these statements are true of marginal costing? (i)The contribution per unit will be constant if the sales volume increases. (ii)There is no under- or over-absorption of overheads. (iii)Marginal costing does not provide useful information for decision making. A (i) and (ii) onlyB (ii) and (iii) onlyC (ii) onlyD (i), (ii) and (iii)考点 Chapter9AbsorptionandmarginalCosting解析 Total contribution will increase as sales volume increases, but the contribution per unit will be constant as long as the sales price and variable cost per unit are unchanged. Overhead is not absorbed to product unit so there is no under/over absorption of overhead. Marginal costing does provide useful information for decision making because it highlights contribution, which is a relevant cash flow for decision-making purposes.4. 材料题 State how Graces statutory redundancy payment will be calculated (the actual calculation is notrequired)考点 考点：Chapter9Dismissalandredundancy解析 Grace has been employed for three years and is 33 years old. According the rules of statutory redundancypay she is entitled to a redundancy payment of one weeks pay per complete year of employment. She willtherefore receive three weeks pay (although a weeks pay is subject to a statutory maximum).5. 单选题 This question appeared in the June 2015 exam. The following ratios have been calculated for a company: Gross profit margin 42% Operating profit margin 28% Gearing (debt/equity) 40% Asset turnover 65% What is the return on capital employed for the company? A 27.3%B 18.2%C 11.2%D 16.8%考点 Chapter16私营机构的表现评估解析 ROCE can be calculated by multiplying the operating profit margin and the asset turnover.28% 65% = 18.2%6. 单选题 What amount should appear in the groups consolidated statement of financial position at 31 December 20X2 for non-controlling interest? A $49,000B $58,000C $51,000D $42,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 Non-controlling interest $Fair value of NCI at acquisition 42,000Plus NCIs share of post-acqn retained earnings (10% x (160 - 90)7,000NCI at reporting date 49,0007. 单选题 Obiter dicta form part of the ratio decidendi.A TrueB False考点 Chapter2Sourcesoflaw解析 False. Obiter dicta do not form part of the ratio decidendi.8. 单选题 Which of the following is a correct definition of span of control?A The number of employees subordinate in the hierarchy to a given managerB The number of levels in the hierarchy below a given managersC The number of employees directly responsible to a manager考点 Chapter5Businessorganisation,structureandstrategy解析 Rationale: This is the definition of span of control: all the others are distractors.Pitfalls： All the distractors are plausible： note the need to think them through carefully. Option A is close to the correct definition - but if you think about it, the number of subordinate employees includes all those below the manager, whereas span of control is direct reports only. 9. 材料题 State whether the train station has any defence to a negligence claim by Lulu考点 考点：Chapter7Thelawoftortsandprofessionalnegligence解析 Contributory negligence does not exonerate the defendant from their negligence completely, but their liabilityto pay compensation may be reduced by the courts if the injured party is proved to have contributed to theloss they suffered in some way. In the case of Sayers v Harlow UDC 1958, a lady was injured while trying toclimb out of a public toilet cubicle which had a defective lock. The court held that she had contributed to herinjuries by the method by which she had tried to climb out.This case is almost identical to Lu