2022年ACCA英国注册会计师考试密押卷带答案1. 材料题 In an attempt to improve their liquidity position, Tel Co is considering offering an early settlement discount to its customers. Which TWO of the following outcomes may occur as a result of offering the early settlement discount?A Sales increaseB Bad debts increaseC Administration cost decreaseD Receivables decrease考点 考点：Chapter21Performancemeasurement解析 Sales increase Receivables decrease2. 材料题 State the formula that should be entered into cell B4考点 考点：Chapter15Budgeting解析 =B1-B2 + B33. 材料题 Explain whether Fran or Gram will be liable for either of the following: (i) Fraudulent trading under s213 Insolvency Act 1986 (ii) Wrongful trading under s214 Insolvency Act 1986 考点 考点：Chapter22Fraudulentandcriminalbehaviour解析 As a consequence of his falsification of the accounts, Gram is potentially liable under s213 Insolvency Act1986 fraudulent trading provisions.Fran, on the other hand, may not have been liable for fraud but is certainly liable for wrongful trading for nottaking the appropriate action to prevent the subsequent losses sustained by the company.4. 单选题 ABC produces a variety of soft drink. It has two competitors but all three producers use product differentiation to distinguishthemselves from each other. What type of market is this?A Perfect competitionB MonopolyC Monopolistic competitionD Oligopoly考点 Chapter4Microeconomicfactors解析 Rationale:This is an example of monopolistic competition.5. 材料题 State which NORMALLY participates in surplus capital考点 考点：Chapter16Loancapital解析 Only shares have any claim against surplus capital, as debentures are only secured against the amountloaned.Of the two types of shares, preference shares may have rights to enjoy access to surplus capital but onlyordinary shares have such facility as a right.6. 单选题 Which of the following is not a substitute for carpets?A Ceramic floor tilesB Wooden floorboardC Carpet underlay考点 Chapter4Microeconomicfactors解析 Rationale:Carpet underlay is a complement tocarpet7. 简答题 Explain the meaning of the term critical success factors in a business giving examples of such factors.考点 Chapter21Performancemeasurement解析 Critical success factors are those areas of a business and its environment which are critical to the achievement of its goals and objectives. A company may, for example, express its main goal as being a world-class business in its chosen areas of operation. Management should identify critical success factors since failure in any one such factor may prevent or inhibit the advancement of the company and the achievement of its goals.8. 单选题 Which of the following is an example of an internal stakeholder?A ShareholdersB EmployeesC SuppliersD Financiers考点 Chapter18Furtheraspectsofperformancemanagement解析 Employees. The others are all connected stakeholders.9. 单选题 In employment law, which of the following statements concerning employment contracts is correct?A Consideration is not required in an employment contractB Employment contracts may include terms implied by custom and practice of the industryC Employment contracts must be in writing考点 Chapter8Contractofemployment解析 Employment contracts may be oral or in writing. As with all contracts, consideration is required. Terms can be implied from trade custom and practice.10. 单选题 Which one of the following statements is correct?A Data is held on computer in digital form whereas information is in a form that is readable to human beingsB Information is obtained by processing dataC Data and information mean the same thingD Data consists of numerical or statistical items of information考点 Chapter2Sourcesofdata解析 Information is processed data. The distinction is that data is unprocessed whereas information is processed.11. 单选题 Contributory negligence arises as a result of the fault of which of the following?A The claimantB The respondentC A third party考点 Chapter7Thelawoftortsandprofessionalnegligence解析 In contributory negligence, damages are reduced as a consequence of the claimants actions.12. 单选题 Open systems are seldom, if ever, found in naturally occurring situations.A TrueB false考点 Chapter14Performancemanagementinformationsystems解析 False. It is closed systems that are seldom found.13. 单选题 What would the budgeted profit be if a marginal costing system were used?A $22,500 lowerB $10,000 lowerC $10,000 higherD $22,500 higher考点 Chapter9AbsorptionandmarginalCosting解析 Production volume exceeded sales volume, so the profit with absorption costing is higher than the profit with marginal costing.Fixed overheads in inventory = $30,000/750 = $40 per unit, therefore total fixed overhead in