2022年ACCA英国注册会计师考前密押冲刺卷1. 单选题 In the context of selection interviews, which of the following describes the halo effect?A A tendency for people to make an initial judgement based on first impressions, and then letting this colour their later perceptions. B An effect whereby the interviewer changes the behaviour of the applicant by suggestionC A tendency to mentally assign people to a group and then attribute to them the traits assumed to be characteristic of the group as a wholeD An effect whereby the interviewer attributes to the applicant beliefs, attitudes or feelings which he has himself考点 Chapter12Recruitmentandselection解析 Rationale: These are all different types of bias and errors of judgement in interviewing. Option A is halo effect. Option B is contagious bias. Option C is stereotyping. Option D is projection.Ways in: Stereotyping is probably the most recognisable of the options, so you could at least narrow your options by ruling out option C. 2. 简答题 Explain what is meant by the principal budget factor考点 Chapter15Budgeting解析 The principal budget factor is the limiting factor since this determines all other budgets.In most companies, the level of demand determines the size and scale of the operation which is why many budgetary planning processes begin with the sales budget.3. 材料题 材料全屏 Vlad generates a substantial income from illegal tax evasion and sought advice from Gloria (his personal accountant) on how to dispose of his illegal earnings. Gloria suggested that to disguise the source of the funds, Vlad should purchase a chain of restaurants and pass his gains from the illegal operation through the restaurants accounts. Vlad agreed with Glorias proposal and appointed her as the restaurant chains finance director and together they passed the illegal money through the operation.25 【论述题】 State the offence of money laundering. 考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 Money laundering is the term given to attempts to make the proceeds of crime appear respectable. It covers any activity by which the apparent source and ownership of money representing the proceeds of crime are changed, so that the money appears to have been obtained legitimately.4. 单选题 BZ Ness Ltd is an organisation with a strongly traditional outlook. It is structured and managed according to classical principles： specialisation, the scalar chain of command, unity of command and direction. Personnel tend to focus on their own distinct tasks, which are strictly defined and directed. Communication is vertical, rather than lateral. Discipline is much prized and enshrined in the rule book of the company.From the scenario, what sort of culture does BZ Ness Ltd have, using Harrisons classifications? A Role cultureB Task cultureC Existential cultureD Power culture考点 Chapter6Organisationalcultureandcommittees解析 Rationale： The role culture is a bureaucratic or mechanistic culture, as described in the scenario.Task culture is project-focused； existential culture is person-focused； and power culture is leader-focused.Pitfalls： If you didnt know Harrisons model well, you might have confused focus on the task (see in the scenario) with a task culture, or the strong central leadership with a power culture 5. 材料题 The statement of financial position as at 31 October 20X6考点 考点：Chapter20Preparationoffinancialstatementsforcompanies解析 TONSONSTATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 20X6 $000 $000 $000 Cost/ valuation Accumulated depn.Land 740 - 740Buildings 1,800 - 1,800Motor vehicles (W3) 240 112 128Furniture and equipment (W3) 1,200 660 540 3,980 772 3,208Current assetsInventory (W1) 250Receivables 900Less allowance (45) 855Prepayments (marketing expenses) 5Cash in hand