2022-2023年ACCA英国注册会计师试题库含答案（300题）1. 单选题 The trainee accountant at Judd Co has forgotten to make an accrual for rent for December in thefinancial statements for the year ended 31 December 20X2. Rent is charged in arrears at the end of February, May, August and November each year. The bill payable in February is expected to be $30,000. Judd Cos draft statement of profit or loss shows a profit of $25,000 and draft statement of financial position shows net assets of $275,000. What is the profit or loss for the year and what is the net asset position after the accrual has been included in the financial statements? Profit for the year Net asset position A $15,000 $265,000B $15,000 $285,000C $35,000 $265,000D $35,000 $285,000考点 Chapter10Accrualsandprepayments解析 An accrual should be made for $10,000 ($30,000/3 months).The double entry to record theaccrual in the accounts is：Dr Expenses (SPL) $10,000Cr Accruals (SOFP)$10,000This reduces profit from $25,000 to $15,000An accrual is a liability and so will reduce the net asset position, from $275 ,000 to$265,000 Remember that net assets = assets - liabilities 2. 材料题 Explain a Chief Executive Officers implied authority考点 考点：Chapter18Companydirectors解析 Where there is no express authority, authority may be implied from the directors position within thecompany. Chief Executive Officers usually have authority to make commercial contracts on behalf of thecompany and therefore those appointed as such are permitted to exercise this authority as they see fit, theiractions binding the company.3. 单选题 Which of the following statements is/are correct? (i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management. (ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy. (iii) Information is data that has been processed into a form meaningful to the recipient. A (i), (ii) and (iii)B (i) and (iii)C (ii) and (iii)D (iii) only考点 Chapter1Accountingformanagement解析 Statement (i) is a description of a management information system, not a management control system.Statement (ii) is the wrong way round. The strategy is the course of action that a business might pursue in order to achieve its objectives.Statement (iii) is correct. Data is the raw material which is processed into useful information.4. 单选题 A company operates a standard marginal costing system. Last month its actual fixed overhead expenditure was 10% above budget resulting in a fixed overhead expenditure variance of $36,000.What was the actual expenditure on fixed overheads last month?A $324,000B $360,000C $396,000D $400,000考点 Chapter9AbsorptionandmarginalCosting解析 If budgeted fixed overhead expenditure=100%Actual fixed overhead expenditure =110%. Variance =10%If variance = $36,000 = 10% x budgeted fixed overhead expenditureBudgeted fixed overhead expenditure=$36,000/0.1 = $360,000. Actual fixed overhead expenditure = 110% x $360,000 = $396,0005. 材料题 A linear variable cost - when the vertical axis represents cost per unitA Graph 1B Graph 2C Graph 3D Graph 6考点 考点：Chapter5Costbehaviour解析 Graph1showsthat cost per unit remains the same at different levels of activity.6. 单选题 In which of the following circumstances will an agents apparent authority arise?A When the principal tells the agent orally what the limit of their authority isB What a third party determines the agents authority is from what is usual in the circumstancesC When, without the principal being aware, an agent tells a third party what their authority isD Where a principal has represented a person to third parties as being their agent, despite not actuallyappointing the person as such考点 Chapter10Agencylaw解析 An agents apparent authority is determined by what the principal has represented to others. A principal telling the agent their authority is express authority. What a third party determines theauthority to be based on what is usual in the circumstances is implied usual authority.7. 单选题 Which of the following statements about standard costing is NOT true?A Standard costing is useful where products are customised to a customers specifications.B Standard costing provides useful information to assist management in controlling costsC Standard costing makes it easier to value inventoryD Standard costing can be u