2022年ACCA英国注册会计师考前密押冲刺卷1. 材料题 材料全屏 Daps Co makes spades and forks. The following budgeted information is available: Month one Month two Fork production 220 units 240 units Spade production 170 units 180 units Each fork uses 1.5 kg of steel, and each spade uses 2 kg of steel. No finished goods inventory is held, but Daps Cos raw material inventory policy is to hold enough material to cover half of the next months production requirements. A spreadsheet for the material purchases budget is being prepared for month one: A B kgs 1 Steel required for production Gap 1 2 Opening inventory Gap 2 3 Closing inventory Gap 3 4 Material purchases 68 【简答题】 Calculate the figure that should be entered into:(i)Gap 1 (ii)Gap 2 (iii)Gap 3 考点 考点：Chapter15Budgeting解析 (i) Steel required for production = 220 x 1.5 kg + 170 x 2 kg = 670 kg(ii)Opening inventory = (220 x 1.5 kg + 170 x 2 kg) x 0.5 = 335 kg(iii) Closing inventory = (240 x 1.5 kg + 180 x 2 kg) x .5 = 360 kg2. 不定项选择题 Which TWO of the following are included in the cost of holding inventory?A The cost of insuranceB The delivery costsC Rental payments on storage spaceD The cost of placing an order考点 Chapter6Accountingformaterials解析 The EOQ model distinguishes between holding costs (A and C) and ordering costs B and D)3. 单选题 Which of the following statements regarding agency law is correct?A An agent may not enforce a contract that they helped to formB A principal may sue their agent if the third party is in breach of contractC A third party and principal do not need be in direct contact for a binding contract between them to beformed考点 Chapter10Agencylaw解析 Only the principal and third party have rights and obligations under a contract formed under anagency relationship. Direct contact between them is not required to form a binding contract, theagent acts as a middle man between them.4. 单选题 Which of the following may be considered to be objectives of budgeting?(i) Co-ordination(ii) Communication(iii) Expansion(iv) Resource allocationA All of themB (i), (ii) and (iv)C (ii), (iii) and (iv)D (ii) and (iv)考点 Chapter15Budgeting解析 Coordination (i) is an objective of budgeting. Budgets help to ensure that the activities of all parts of the organisation are coordinated towards a single plan.Communication (ii) is an objective of budgeting. The budgetary planning process communicates targets to the managers responsible for achieving them, and it should also provide a mechanism for junior managers to communicate to more senior staff their estimates of what may be achievable in their part of the business.Expansion (iii) is not in itself an objective of budgeting. Although a budget may be set within a framework of expansion plans, it is perfectly possible for an organisation to plan for a reduction in activity.Resource allocation (iv) is an objective of budgeting. Most organisations face a situation of limited resources and an objective of the budgeting process is to ensure that these resources are allocated among budget centres in the most efficient way.5. 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.6. 单选题 The neighbour principle was established by the landmark caseA Caparo v Dickman 1990B Anns v Merton London Borough Council 1977C Donoghue v Stevenson 1932D The Wagon Mound 1961考点 Chapter7Thelawoftortsandprofessionalnegligence解析 Donoghue v Stevenson 19327. 材料题 材料全屏 Jaz plc is listed on the London Stock Exchange. Kip works for Jaz plc as an accountant. Whilst drawing upthe annual accounts, Kip noticed that Jaz plcs profits were better than anyone could have expected. As aconsequence of this knowledge, he bought shares in Jaz plc before its good results were announced. He