2022-2023年ACCA英国注册会计师试题库带答案1. 单选题 Which of the following is a ratio which is used to measure how much a business owes in relation to itssize?A Asset turnoverB Profit marginC GearingD Return on capital employed考点 Chapter26Interpretationoffinancialstatements解析 The gearing ratio is used to assess how much the company owes in relation to its size2. 单选题 Which of the following combinations describe the purposes of management information?A Planning, negotiating and decision makingB Control, decision making and publicationC Decision making, negotiating and implementingD Planning, control and decision making考点 Chapter14Performancemanagementinformationsystems解析 Planning, control and decision making.3. 单选题 In calculating the regression equation linking two variables, the standard formulae for the regression coefficients are given in terms of X and Y. Which of the following is true?A X must be the variable which will be forecastB It does not matter which variable is whichC Y must be the dependent variableD Y must be the variable shown on the vertical考点 Chapter14Forecasting解析 The independent variable is denoted by X and the dependent one by Y.With such a small sample and the extrapolation required, the estimate is unlikely to be reliable. (iii) is therefore not true.The sample of only six pairs of values is very small and is therefore likely to reduce the reliability of the estimate. (iv) is therefore true.The correct answer is therefore D.4. 论述题 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever versionof the exam they are taking. While a drag and drop style question is impossible to fully replicate within a paper basedmedium, some questions of this style have been included for completeness. Incremental budgeting can sometimes be an appropriate methodology for setting budgets. Which of the following statements are true? Incremental budgets could be appropriate when: The business is growing rapidly Applied to total sales in an international seasonal business Applied to stationary costs Applied to production costs The business is stable For administration costs when the experience of the managers is limited Drag the correct answers in to the box: 考点 Chapter8Budgetarysystems解析 Incremental budgets are appropriate when applied to stationary costs, the business isstable and for administration costs when the experience of managers is limited.5. 单选题 Which of the following statements concerning a director that has acted outside their authority is correct?A The company many not subsequently ratify their actionsB The members may ratify their actions but an ordinary resolution is requiredC The members may ratify their actions but a special resolution is requiredD The board of directors can ratify their actions on behalf of the members考点 Chapter18Companydirectors解析 Members can ratify such actions but an ordinary resolution is required.6. 单选题 Which of the following statements about process losses are correct? (i) Units of normal loss should be valued at full cost per unit (ii) Units of abnormal loss should be valued at their scrap value A (i) onlyB (ii) onlyC Both of themD Neither of them考点 Chapter11Processcosting解析 Statement (i) is incorrect. Units of normal loss are valued at their scrap value (which may be nil). Statement (ii) is incorrect. Units of abnormal loss are valued at the same rate as good units. Therefore the correct answer is D, statements (i) and (ii) both being incorrect.7. 单选题 Which TWO statements concerning company names and passing-off action are correct? (1) Only the Company Names Adjudicators can create a new company name, if one is needed, following acomplaint about a company name that is too similar to another (2) A passing-off action will fail if the claimant has not sought a remedy from the Company NamesAdjudicators first (3) A company can be prevented by a court injunction from using its name, even if it is properlyregistered (4) Courts can refuse an injunction to prevent the use of a company name if the businesses aresufficiently different in nature A 1 and 2B 1 and 4C 2 and 3D 3 and 4考点 Chapter14Constitutionofacompany解析 An injunction can prevent the use of a properly registered company name. A court may refuse aninjunction if the businesses are sufficiently different in nature because the chance of customerconfusion is low. Courts and the Company Names Adjudicators may change a companys name ifnecessary. Failure to refer to the Company Names Adjudicators first will not stop a passing-off ac