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 of the following only contains essential features of useful management information?A Accurate, understandable, presented in report formatB Timely, reliable, supported by calculationsC Regular, complete, communicated in writingD Understandable, accurate, relevant for its purpose考点 Chapter2Sourcesofdata解析 Useful management information does not necessarily have to be presented in report format, supported by calculations or communicated in writing.2. 材料题 Prepare profit statements for each of the six-monthly periods, using the following methods of costing. Absorption costing 考点 考点：Chapter1Costing解析 Profit statements for the year ending 30 September 20X3Absorption costing basis3. 单选题 At 31 March 20X2 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600. At 31 March 20X3 the heating oil in hand was $9,300 and there was an outstanding heating oil bill of $3,200.Payments made for heating oil during the year ended 31 March 20X3 totalled $34,600.Based on these figures, what amount should appear in the companys statement of profit or loss and other comprehensive income for heating oil for the year? A $23,900B $36,100C $45,300D $33,100考点 Chapter10Accrualsandprepayments解析 $Payments made34,600Add: opening balance8,200Less: opening accrual(3,600)Less: closing balance(9,300)Add: closing accrual3,20033,1004. 单选题 What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff?A A fixed costB A variable costC A mixed costD A step cost考点 Chapter5Costbehaviour解析 The cost described will increase in steps, remaining fixed at each step until another supervisor is required. Such a cost is known as a step cost.5. 单选题 W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 20% of sales (20% is the rate of tax). Which one of the following four replies she received was not correct?A The companyhad some exports that were not liable to salestaxB The companymade some sales of zero-rated productsC The companymade some sales of exempt products.D The companysold some products to businesses not registeredfor sales tax.考点 Chapter13Salestax解析 A, B and C could all be reasons why the output tax does not equal 20% of sales. D is incorrect asit makes no difference whether the customer is registered for sales tax or not. 6. 单选题 Which one of the following is not a UK offence relating to money laundering?A Concealing the proceeds of criminal activityB Tipping offC Dealing in price affected securitiesD Failing to report suspicion of money laundering考点 Chapter22Fraudulentandcriminalbehaviour解析 This could be insider dealing, if the person dealing was an insider and was using inside information.7. 单选题 Culture is the collective programming of the mind which distinguishes the members of one from another. Which word or phrase most accurately completes the definition? A NationB Category of peopleC Social class考点 Chapter6Organisationalcultureandcommittees解析 Rationale： There are many spheres of culture： nation, ethnic group and social class are only three of them. Cultureapplies to categories of people including genders, social classes and organisations8. 单选题 On 1 August 20X7 Patronic purchased 18 million of the 24 million $1 equity shares of Sardonic. The acquisition was through a share exchange of two shares in Patronic for every three shares in Sardonic. The market price of a share in Patronic at 1 August 20X7 was $5.75. What is the fair value of the consideration transferred for the acquisition of Sardonic? A $103.5 million B $69 millionC $155.25 millionD $92 million考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 $000Shares (18m x 2/3 x $5.75)69,0009. 单选题 Which of the following is the statutory duty of an auditor?A To report to the members that the accounts are accurate and free from errorB To report to the members that the accounts give a true and fair view and have been properly preparedin accordance with the Companies ActC To report to the members that the accounts have been prepared in line with accounting standards考点 Chapter19Othercompanyofficers解析 The statutory duty of an auditor is to report to the members on the truth and fairness of the accountsand whether the accounts have been prepared in accordance with the Companies Act.10. 单选题 The following information is available for the year ended 31 December 20X4 for a keep proper accounting records： Inventories at 1 January 20X4 Inventories at 31 D