2022年ACCA英国注册会计师必考试题库含答案1. 单选题 There is to be an increase next year in the rent from $12,000 to $14,000 for a warehouse used to store finished goods ready for sale. What will be the impact of this increase on the value of inventory manufactured and held in the warehouse?A an increase of $14,000B a decrease of $14,000C no changeD an increase of $2,000考点 Chapter4Costclassification解析 The inventory valuation will be unchanged. Finished goods are valued at the total production cost and the rent of the warehouse would be classed as a distribution cost.2. 单选题 Selection tests which focus on aptitude, intelligence and personality factors are called tests.Which word correctly completes this sentence? A ProficiencyB PsychometricC StandardisedD Sensitive考点 Chapter12Recruitmentandselection解析 Rationale: Proficiency tests focus on current ability to perform tasks. Standardised is a desirable quality of any type of test, meaning that it is applicable to a representative sample of the population being tested. Sensitive is another desirable quality meaning that the test can discriminate between different candidates.3. 单选题 Information relating to Lauren Cos transactions for the month of May 20X4 is shown below： $ Sales (including sales tax) 140,000* Purchases (net of sales tax) 65,000 Sales tax is charged at a flat rate of 20%. Lauren Cos sales tax account had a zero balance at the beginning of the month and at the end of the month. * Lauren Cos sales for the month of $140,000 included $20,000 of sales exempt from sales tax. What was the total sales tax paid to regulatory authorities at the end of May 20X4 (to the nearest $)? A $7,000B $20,000C $23,333D $13,000考点 Chapter13Salestax解析 $7,000 SALES TAX CONTROL ACCOUNTPurchases ($65,000 x 20%) $ $ 13,000Sales ($120,000 x 20% / 120%) 20,000. Paid to tax authority 7,00020,00020,0004. 单选题 The regression equation Y = 3 + 2X has been calculated from 6 pairs of values, with X ranging from 1 to 10. The correlation coefficient is 0.8. It is estimated that Y = 43 when X = 20. Which of the following are true? (i) The estimate is not reliable because X is outside the range of the data (ii) The estimate is not reliable because the correlation is low (iii) The estimate is reliable (iv) The estimate is not reliable because the sample is small A (i) and (ii) onlyB (i) and (iii) onlyC (ii) and (iv) onlyD (i) and (iv) only考点 Chapter14Forecasting解析 When X _ 20, we dont know anything about the relationship between X and Y since the sample data only goes up to X _ 10. (i) is therefore true.Since a correlation coefficient of 0.8 would be regarded as strong (it is a high value) the estimate would be reliable. (ii) is therefore not true.5. 单选题 John Adairs action-centred leadership model is part of which school of thought?A Trait theoriesB Style theoriesC Contingency theories考点 Chapter11Leadingandmanagingpeople解析 Rationale: Contingency theories are based on the belief that there is no one best way of leading but that effective leadersadapt their behaviour to changing variables. Adairs model sees the leadership process in a context made up of the task needs, individuals needs and group needs. 6. 单选题 A one-year investment yields a return of 15%. The cash returned from the investment, including principal and interest, is $2,070. What is the interest?A $250B $270C $300D $310.50考点 Chapter19Methodsofprojectappraisal解析 $2,070 = 115% of the original investment. Original investment = 1050/115x $2,070=$1,800.Interest= $2,070 - $1,800=$270Option D is calculated (incorrectly) as follows. x/$2,070=15%.x = 0.15 x $2,070 =$310.50Make sure that you always tackle this type of question by establishing what the original investment was first.7. 单选题 Which of the following may imply terms into contracts?A StatuteB Third partiesC The parties to the contract考点 Chapter5Contentofcontracts解析 Out of the options, only statute may imply terms into contracts.8. 单选题 Which of the following describes liquidated damages?A A specific sum payable in the event of a breach of contractB A genuine pre-estimate of losses payable in the event of breach of contractC A sum equal to the amount of work done plus an element of profit that is p