2022年ACCA英国注册会计师考前冲刺押题卷含答案1. 单选题 The following statements refer to strategic planning: (i) It is concerned with quantifiable and qualitative matters. (ii) It is mainly undertaken by middle management in an organisation. (iii) It is concerned predominantly with the long term.Which of the statements are correct? A (i) and (ii) onlyB (i) and (iii) onlyC (ii) and (iii) onlyD (i), (ii) and (iii)考点 Chapter1Accountingformanagement解析 Strategic planning is carried out by senior managers and is concerned with long-term planning. Both quantitative and qualitative information is used.2. 单选题 In the context of personnel specifications, the Seven Point Plan (Rodger) does not explicitly include which of the following headings? A Physical make-upB InterestsC MotivationD Circumstances考点 Chapter12Recruitmentandselection解析 Rationale: Motivation is a heading in an alternative method of person specification (the Five Point Pattern of Personality, by J Munro Fraser). Rodgers Seven Points are: physical make-up, attainments (qualifications), general intelligence, special aptitudes, interests, disposition (temperament) and circumstances. 3. 单选题 Extracts from a companys records from last period are as follows. Budget ActuaI Production 1,925units 2,070 units Variable production overhead cost$11,550 $14,904 Labour hours worked5,7758,280 What are the variable production overhead variances for last period? A ExpenditureEfficiency $1,656 (F) $2,070 (A) B Expenditure Efficiency$ 1,656 (F) $3,726(A) C ExpenditureEfficiency $1,656 (F)$4,140 (A) D Expenditure Efficiency $3,354 (F) $4,140 (A) 考点 Chapter21Performancemeasurement解析 Standard variable production overhead cost per hour = $11,550 +5,775 = $2 $8,280 hours of variable production overhead should cost (X $2) 16,560but did cost14,904Variable production overhead expenditure variance 1,656(F)Standard time allowed for one unit = 5,775 hours + 1,925 units = 3 hours2,070 units should take (x 3 hours) 6,210 hoursbut did take 8,280 hoursEfficiency variance in hours 2,070 hours (A)x standard variable production overhead cost per hour X $2Variable production overhead efficiency variance $4,140 (A)4. 单选题 C/S ratio = P/V ratio 100A TrueB false考点 Chapter3Costvolumeprofit(CVP)analysis解析 False. The C/S ratio is another name for the P/V ratio.5. 单选题 For demographic purposes, which of the following is not a variable in the identification of social class?A Income levelB LifestyleC OccupationD Education考点 Chapter2Thebusinessenvironment解析 Rationale: Lifestyle is generally considered a reflection of economic status and conditions, not a determinant of them. (Formarket segmentation purposes, for example, lifestyle factors are often measured in terms of attitudes, interests and opinions, rather than purely economic factors.6. 单选题 The following, with one exception, are claimed as advantages for job enrichment as a form of job redesign. Which is the exception? A It increases job satisfactionB It enhances quality of outputC It replaces monetary rewardsD It reduces supervisory costs考点 Chapter15Motivatingindividualsandgroups解析 Rationale: Job enrichment cannot offer management a cheap way of motivating employees: eventhose who want enriched jobs will expected to be rewarded with more than job satisfaction. The other options have been found in practice to be benefits of job enrichment.7. 材料题 The management of J Co have heard about the concept of the time value of money. Required: (i)Complete the gaps in the following statement: The time value of money means that $1 now is worth (GAP 1) than $1 in the future. The reasons for this are risk, (Gap 2) and potential for earning