2022年ACCA英国注册会计师考试模拟卷含答案1. 材料题 材料全屏 Number of units produced 2,200 2,000 Budget Actual $ $ Direct materials 110,000 110,000 Direct labour286,000 280,000 Variable overhead 132,000 120,000 The actual number of units produced was 2,000. 62 【单项选择题】 What was the total direct materials variance? A NilB $10,000 AdverseC $10,000 FavourableD $11,000 Adverse考点 考点：Chapter21Performancemeasurement解析 The total direct materials variance can be found by comparing the flexed budget figures with the actual figures.Budgeted material cost per unit= $110,000/2,200=$50Flexed for 2,000 units= $50 x 2,000=$100,000Total direct materials variance $Flexed direct material cost 100,000but did cost 110,000Total direct materials variance 10,000(A)2. 单选题 In the budget period just ended, a very large adverse direct materials usage variance has beenreported. Control action should be taken. Which one of the following actions might help to improvematerials usage rates?A Alter the mix of materials to a cheaper mixB Reduce the sale price of the companys productsC Switch to a cheaper materials supplierD Give production staff some training考点 Chapter11Varianceanalysis解析 Adverse materials usage may be caused partly by inefficiencies or errors by productionstaff. Training may improve their ability to do the work and improve materials usage rates.3. 单选题 The following, with one exception, are protectionist measures in international trade. Which is the exception?A Import quotasB Subsidies for exportersC Customs proceduresD Tariffs考点 Chapter3Themacroeconomicenvironment解析 Rationale: Subsidies for exporters will encourage domestic exports, but will not help to protect domestic producers againstoverseas producers. The other options are tariff (taxes and duties on goods entering the country) and non-tariff barrierstotrade.4. 材料题 State the type of authority Di had to purchase the books考点 考点：Chapter11Partnerships解析 The partnership agreement specifies that the partnership should only sell paintings, sculptures and otherworks of art, so Di did not have actual authority to undertake this contract. However, the third party is notprivy to the partnership agreement so is not aware that the contract is beyond the scope of the partnership.Therefore, Di has apparent authority to undertake the contract on behalf of the other partners.5. 单选题 PF purchased a quota for carbon dioxide emissions for $15,000 on 30 April 20X6 and capitalised it as an intangible asset in its statement of financial position. PF estimates that the quota will have a useful life of 3 years. What is the journal entry required to record the amortisation of the quota in the accounts for the year ended 30 April 20X9 A Dr Expenses $15,000Cr Accumulated amortisation$15,000B Dr Expenses $5,000Cr Accumulated amortisation$5,000C Dr Intangible assets $5,000Cr Accumulated amortisation$5,000D Dr Accumulated amortisation $15,000 Cr Intangible assets $15,000考点 Chapter9Intangiblenon-currentassets解析 The amortisation charge is $15,000/3 years = $5,000 per annum. The double entry to recordthe amortisation is Dr expenses, Cr accumulated amortisation.6. 单选题 Which of the following best describes a basic standard within the context of budgeting?A A standard which is kept unchanged over a period of timeB A standard which is based on current price levelsC A standard set at an ideal level, which makes no allowance for normal losses, wasteand machine downtimeD A standard which assumes an efficient level of operation, but which includesallowances for factors such as normal loss, waste and machine downtime考点 Chapter10Budgetingandstandardcosting解析 Option B is a current standard, option C is an idea standard and option D is an attainablestandard.7. 不定项选择题 Percy Limited has recently formed a contract with a third party which is restricted by the objects in thecompanys constitution. Which of the following statements is/are correct? A The validity of the act cannot be questioned on the grounds of lack of capacity by reason ofanything in the companys constitution.B The act may be restrained by the members of Percy Ltd.C The act may be enforced by the third p