2022年ACCA英国注册会计师必考试题库含答案1. 材料题 State whether the directors of Grave plc are required to hold the general meeting as requested by theauditors考点 考点：Chapter20Companymeetingsandresolutions解析 Underthe Companies Act, a general meeting can be called by an auditor who gives a statement detailing the circumstances for their resignation or other loss of office and requires their explanation to be considered by the company. Therefore the directors must uphold the request.2. 简答题 Are the following statements true or false? Statement True False In periods of rising prices, FIFO gives a higher valuation of closing inventory than LIFO or AVCO. In periods of falling prices, LIFO gives a higher valuation of issues of inventory than FIFO or AVCO. AVCO would normally be expected to produce a valuation of closing inventory somewhere between valuations FIFO and LIFO. FIFO costs issues of inventory at the most recent purchase price. AVCO costs issues of inventory at the oldest purchase price. LIFO costs issues of inventory at the oldest purchase price. FIFO values closing inventory at the most recent purchase price. LIFO values closing inventory at the most recent purchase price. AVCO values closing inventory at the latest purchase price. 考点 Chapter6Accountingformaterials解析 Statement True FalseIn periods of rising prices, FIFO gives a higher valuation of对closing inventory than LIFO or AVCO.In periods of falling prices, LIFO gives a higher valuation of 对issues of inventory than FIFO or AVCO.AVCO would normally be expected to produce a valuation of对closing inventory somewhere between valuations FIFO and LIFO.FIFO costs issues of inventory at the most recent purchase price. 对AVCO costs issues of inventory at the oldest purchase price.对LIFO costs issues of inventory at the oldest purchase price.对FIFO values closing inventory at the most recent purchase price. 对LIFO values closing inventory at the most recent purchase price.对AVCO values closing inventory at the latest purchase price. 对3. 材料题 State whether Ed has any right of action against Ace Ltd for the work that he did in solving the Bragproblem考点 考点：Chapter3FormationofcontractI解析 an offeror may revoke their offer at any time before acceptance. However this is not the case in unilateral contracts and revocation is not possible once the offeree has begun to perform the task specified in the offer. Ed is an employee and therefore included in the terms of the offer. Ace Ltd is not permitted to revoke the offer and therefore since he solved the problem before the deadline Ed is entitled to the reward.4. 单选题 Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal use? A The fair presentation conceptB The accruals conceptC The going concern conceptD The business entity concept考点 Chapter3财务信息的定性特征解析 The business entity concept5. 单选题 Which one of the following statements is correct, with regard to the preparation of a statement of cash flows that complies with IAS 7 Statement of Cash Flows?A A statement of cash flows prepared using the direct method produces the same figure for net cash from operating activities as a statement produced by the indirect method. B An increase in a bank overdraft during the accounting period is included within cash flows from financing activities. C A profit on the sale of equipment is included within cash flows from investing activities.D A surplus on the revaluation of property will appear within cash flows from investing activities.考点 Chapter22Statementsofcashflows解析 The net cash flows from operating activities will be the same using the two methods6. 单选题 Which of the following principles of classical management is challenged by matrix management?A Structuring the organisation on functional linesB Structuring the organisation on geographical linesC Unity of commandD Decentralisation of decision-making考点 Chapter5Businessorganisation,structureandstrategy解析 Rationale： Matrix organisation is based on dual command： the classical principle of unity of command is one person,one boss7. 单选题 A Local Authority is preparing a cash budget for its refuse disposal department. Which of the following items would N