2022-2023年ACCA英国注册会计师考试模拟试题含答案（300题）1. 单选题 In a criminal case, which of the following parties could be offered a deferred prosecution agreement by theprosecution?A An individual directorB An individual shareholderC The company as a whole考点 Chapter22Fraudulentandcriminalbehaviour解析 To prevent individuals from benefiting from deferred prosecution agreements, they are only offeredto organisations.2. 单选题 Which of the following is not a complement to cars?A PetrolB TyresC Holiday考点 Chapter4Microeconomicfactors解析 Rationale: An increase in demand for cars will lead to an increase in demand for petrol and tyres.It will not increase thedemand for holidays although people may use their3. 单选题 A company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to these supervisors be classified?A As a direct labour costB As a direct production expenseC As a production overheadD As an administration overhead考点 Chapter4Costclassification解析 The supervisors are engaged in the production activity, therefore option D can be eliminated.They supervise the production of all products, therefore their salaries are indirect costs because they cannot be specifically identified with a cost unit. This eliminates options A and B. The salaries are indirect production overhead costs, therefore option C is correct.4. 单选题 Which of the following is a right of the holder of a debenture that is secured by a fixed charge?A Payment of a company dividendB To vote at the companys general meetingC To vote on company resolutions that affect them as a debentureholderD To prevent the company from selling the asset secured by the charge考点 Chapter16Loancapital解析 Debentureholders do not have the right to dividends, to attend company meetings or to vote oncompany resolutions. However, if the debenture is secured by a fixed charge, they may prevent thecompany from selling the asset that the charge is secured on.5. 材料题 材料全屏 In 2008 Ger was disqualified from acting as a company director for a period of 10 years under the CompanyDirectors Disqualification Act 1986 for engaging in fraudulent trading. However, he decided to continue to pursue his fraudulent business and, in order to avoid the consequencesof the disqualification order, he arranged for his accountant Kim to run the business on his instructions.Although Kim took no shares in the company, and was never officially appointed as a director, henonetheless assumed the title of managing director. 31 【论述题】 Identify which of the following categories of directors apply to Ger and Kim: (i) De facto (ii) De jure (iii) Non-executive (iv) Shadow 考点 考点：Chapter18Companydirectors解析 Ger acts behind the scenes and is clearly operating as a shadow director. Kim has not been appointed assuch but acts as a director, which makes him a de facto director.6. 单选题 What is the EOQ for raw material Y?A 438B 800C 1,200D 3,795考点 Chapter6Accountingformaterials解析 Using the formula given: EOQ = V(2 x 120 x 48,000) -r (0.10 x 80) = 1,200 units7. 单选题 A company manufactures and sells toys and incurs the following three costs: (i) Rental of the finished goods warehouse (ii) Depreciation of its own fleet of delivery vehicles (iii) Commission paid to sales staffWhich of these are classified as distribution costs? A (i) and (ii) onlyB (i) and (iii) onlyC (ii) and (iii) onlyD (i), (ii) and (iii)考点 Chapter4Costclassification解析 Remember you are only looking for costs that are directly related to getting the finished goods from the production line to your customers. Before they can be distributed, finished goods may have to be temporarily stored in a warehouse therefore the rental of the warehouse will be regarded as a distribution cost. In addition, you will need delivery vehicles for distribution purposes - any costs related to these vehicles will be classed as distribution costs. Hence both (i) and (ii) are distribution costs (option A). Commission paid to sales staff is a selling cost.8. 论述题 Fill in the gaps. A flexible budget is a budget which, by recognising ., is designed to. as the level of activity changes. 考点 Chapter8Budgetarysystems解析 A flexible budget is a budget which, by recognising cost behaviour patterns, is designed toflex or change as the level of activity changes.9. 填空题 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. The times taken to produce each of the first four batches of a new product were as follows: Batch number