2022-2023年ACCA英国注册会计师考试全真模拟试题（200题）含答案1. 单选题 Which TWO of the following statements regarding acceptance of an offer are correct? (1) Acceptance does not need to be communicated in a unilateral contract (2) If two identical offers between two parties cross in the post, then one will be regarded as acceptanceof the other (3) Under the postal rule, a letter of acceptance that has been posted does not have to be received by theofferor to be valid acceptance (4) If no method of communicating acceptance is stated in the offer, then acceptance must be made bypost A 1 and 2B 1 and 3C 2 and 3D 2 and 4考点 Chapter3FormationofcontractI解析 A unilateral contract is one where there is a promise to pay money in return for an act such as anoffer to pay a reward for the return of an item. In such cases, acceptance does not need to becommunicated because a contract is formed when the item is returned. Under the postal rule, a letterof acceptance just needs to be posted for acceptance to be valid. If two identical offers cross in thepost then there is no contract just two offers. Where no method of communication of acceptance isrequired then any method of acceptance can be used.2. 单选题 Which of the following describes a cost centre?A A unit of output or service for which costs are ascertainedB A function or location for which costs are ascertainedC A segment of the organisation for which budgets are preparedD An amount of expenditure attributable to a particular activity考点 Chapter4Costclassification解析 A function or location for which costs are ascertained. A cost centre acts as a collecting place for costs before they are analysed further.3. 单选题 Which of the following is true regarding a register of directors?A The register must include shadow directorsB The register must be made available for inspection by company members for a feeC The register must include a service address for each director考点 Chapter13Companyformation解析 A register of directors must include a service address for each director. It does not include a list ofshadow directors. It should be available for members to inspect for free.4. 单选题 Which of the following is usually classed as a step cost?A Supervisors wagesB Raw materialsC RatesD Telephone考点 Chapter4Costclassification解析 Supervisors wages are usually classified as a step cost because a supervisor may be responsible for supervising up to a specific number of workers. However, if output increases such that additional direct labour is required, then an extra supervisor will be required. Rates do step up in cost but that is in relation to time not output i.e. the rates may increase year on year.5. 单选题 Which of the following is an extrinsic aid to statutory interpretation?A HansardB The long title of the ActC The preamble of the ActD Side notes to the statute考点 Chapter2Sourcesoflaw解析 Extrinsic aids do not form part of the Act. Hansard is an example of an extrinsic aid.6. 单选题 Annie is to set up a small hairdressing business at home. She anticipates working a 35-hour week and taking four weeks holiday per year. Her expenses for materials and overheads are expected to be $3,000 per year, and she has set herself a target profit of $18,000 for the first year.Assuming that only 90% of her working time will be chargeable to clients, what price should she charge for a colour and cut which would take 3 hours?A $13.89B $35.71C $37.50D $41.67考点 Chapter10Job,batchandservicecosting解析 Weeks during year =52-4=48Hours worked per year =48X35 hours =1,680 hoursHours chargeable to clients =1,680x90%=1,512Hourly charge rate =($3,000+$18,000)/1,512=$21,000/1,512=$13.89 per hourPrice for 3-hour colour and cut = $13.89x3=$41.677. 单选题 Which of the following statements in relation to damages for breach of contract is correct?A In order to claim damages an innocent party is required to take reasonable steps to mitigate their lossesB Damages are not payable in relation to mental distressC Damages to rectify a defect are still payable even if they are wholly disproportionate to the size of the breachD Damages in the form of a penalty clause are valid and enforceable考点 Chapter6Breachofcontractandremedies解析 Innocent parties are required to mitigate their losses. Damages are payable in respect of mental distress although the scope of such payments is limited. Damages that are wholly disproportionate to the breach are not payable (Ruxley Electronics and Construction Ltd v Forsyth 1995). Penalty clauses are void and not enforceable.8. 单选题 What is an organisation which has removed the internal barriers which separate hierarchy levels and functions and also between the organisation and its suppliers,