2022-2023年ACCA英国注册会计师考试题库及答案（350题）1. 单选题 Which of the following is correct?A Qualitative data is generally non-numerical informationB Information can only be extracted from external sourcesC Operational information gives details of long-term plans onlyD Quantitative data is always accurate考点 Chapter1Accountingformanagement解析 Qualitative data is normally non-numerical. Information comes from both internal and external sources. Operational information is usually short-term (current) in nature. Quantitative data will be as accurate as possible.2. 单选题 A company incurs the following costs at various activity levels: Total cost Activity level $ units 250,000 5,000 312,500 7,500 400,000 10,000 Using the high-low method what is the variable cost per unit? A $25B $30C $35D $40考点 Chapter9Quantitativeanalysisinbudgeting解析 3. 单选题 Mew Ling has the following transactions:1 Receipt of cash from R Singh in respect of an invoice for goods sold three weeks ago2 Receipt of cash from S Kalu for cash sales What are the ledger entries required to record the above transactions? A Dr CashCr SalesB Dr CashCr SalesCr Trade ReceivablesC Dr SalesCr CashD Dr Trade ReceivablesDr Sales Cr Cash考点 Chapter5Ledgeraccountsanddoubleentry解析 Dr CashCr SalesCr Trade ReceivablesCash received is a debit to the cash account.The cash received from R Singh is offset against the trade receivable balance due from R Singh: Dr Cash, Cr Trade Receivables. The cash received from S Kalu is a cash sale: Dr Cash, Cr Sales. 4. 单选题 For what function in an organisation would demographic information about social class be most relevant?A Human ResourcesB MarketingC Purchasing考点 Chapter2Thebusinessenvironment解析 Rationale: Socio-economic groupings are often the basis on which markets are segmented, so that products/services andmarketing messages can be targeted appropriately (to people with the right levels of income, aspiration, education and soon). You might have paused over Human Resources, because social class includes education factors, but the data can not be used to predict skill availability.5. 单选题 Which function in an organisation is responsible for ensuring that only properly authorised purchases which are necessary for the business are made? A Goods inwardsB Finance/accountsC PurchasinprocurementD Production/operations考点 Chapter8Theroleofaccounting解析 Rationale: The purchasing or procurement function is responsible for authorising purchases (and suppliers) and approving.The other functions contribute, however： production, by requisitioning only needed items； goods inwards, by checking that what was purchased is what is in fact received； and accounts, by seeking proper documentary evidence and authorisation for payment. 6. 单选题 A companys annual profits have a trend line given by Y = 20t - 10, where Y is the trend in $000 and t is the year with t = 0 in 20X0.What are the forecast profits for the year 20X9 using an additive model if the cyclical component for that year is -30?A $160,000B $140,000C $119,000D $60,000考点 Chapter14Forecasting解析 In 20X9, t = 9y = 20t - 10 y = (20 x 9) - 10 y = 180 - 10 = 170a Forecast profits for 20X9 = 170 - 30 = 140=$140,0007. 单选题 A plc must hold its AGM within six months of its year end.A TrueB False考点 Chapter20Companymeetingsandresolutions解析 A plc must hold its AGM within six months of its year end.8. 单选题 The following statements have been made about feed-forward control budgetary systems: (1) Feedforward control systems have an advantage over other types of control in that itestablishes how effective planning was. (2) Feedforward control occurs while an activity is in progress. Which of the above statement(s) is/are true? A (1) onlyB (2) onlyC Neither (1) nor (2)D Both (1) and (2)考点 Chapter8Budgetarysystems解析 (1) is wrong, it that would be feedback control. (2) is also wrong, feed-forward controloccurs before the activity starts.9. 单选题 A company has the following details extracted from its statement of financial position： $000 Inventories 1,900 Receivables 1,000 Bank overdraft 100 Payables1,000 The industry the company operates in has a current ratio norm of 1.8. Companies who manage liquidity well in this industry have a current ratio lower than the norm. Which of the following statements accurately describes the company