2022年ACCA英国注册会计师考试密押卷带答案1. 单选题 This question appeared in the June 2015 exam. The following ratios have been calculated for a company: Gross profit margin 42% Operating profit margin 28% Gearing (debt/equity) 40% Asset turnover 65% What is the return on capital employed for the company? A 27.3%B 18.2%C 11.2%D 16.8%考点 Chapter16私营机构的表现评估解析 ROCE can be calculated by multiplying the operating profit margin and the asset turnover.28% 65% = 18.2%2. 单选题 X Co acquired 80% of the equity share capital in Y Co on 31 July 20X6. Extracts from the two companies statements of profit or loss for the year ended 30 September 20X6 were as follows： X Co Y Co $000 $000 Revenue 3 400 2 400 Cost of sales 1 500 1 800 During the year ended 30 September 20X6, Y Co sold goods for $5 000 each month to X Co, at a mark up of 25%. At the end of the year X Co had 50% of these goods left in inventory. What is the group gross profit for the year ended 30 September 20X6? A $1,901,000B $2,001,000C $2,004,000D $1,904,000考点 Chapter23Introductiontoconsolidatedfinancialstatements解析 3. 单选题 Which of the following procedures are carried out to minimise losses from inventory?(i) use of standard costs for purchases(ii) restricted access to stores(iii) regular stocktakingA (i) and (ii)B (ii) and (iii)C (ii) onlyD All of them考点 Chapter6Accountingformaterials解析 Standard costs are used to help control the costs of purchases. Regular stocktakes and physical security help to minimise losses from stores.4. 单选题 The use of residual income in performance measurement will avoid dysfunctional decision-makingbecause it will always lead to the correct decision concerning capital investments.A TrueB false考点 Chapter17Divisionalperformanceandtransferpricing解析 false5. 单选题 It is the LLP itself, rather than the partners personally, that enjoys the benefit of limited liability.A TrueB False考点 Chapter11Partnerships解析 False. It is the partners of an LLP that enjoy limited liability.6. 简答题 Explain what is meant by a flexible budget考点 Chapter15Budgeting解析 A flexible budget is a budget which, by recognising different cost behaviour patterns, is designed to change as volume of activity changes.7. 单选题 Which type of agent runs an accountancy practice?A Company directorB PartnerC Commercial agentD Promoter考点 Chapter10Agencylaw解析 Accountancy practices are run as partnerships by partners.8. 单选题 Which of the following elements in the Building Block model of performance management(Fitzgerald and Moon) relates to setting standards of performance?A AchievabilityB CompetitivenessC ControllabilityD Motivation考点 Chapter16私营机构的表现评估解析 There are three aspects to setting standards in the Building Block model: ownership,achievability and equity (fairness).9. 材料题 During the year dividends paid were $270,000.考点 考点：Chapter18唯一交易商的财务报表编制解析 10. 单选题 The carrying amount of a companys non-current assets was $200,000 at 1 August 20X0. During the year ended 31 July20X1, the company sold non-current assets for $25,000 on which it made a loss of $5,000. The depreciation charge for theyear was $20,000. What was the carrying amount of noncurrent assets at 31 July 20X1? A $150,000B $155,000C $160,000D $180,000考点 Chapter8Tangiblenon-currentassets解析 $ $Carrying amount at 1st August 20X0 200,000Less depreciation (20,000)Proceeds 25,000Loss 5,000Therefore carrying amount (30,000) 150,00011. 材料题 Actual overheads cost $180,000 and 40,000 machine hours were worked.考点 考点：Chapter1Costing解析 $Actual overhead 180,000Absorbed overhead (40,000 $4) 160,000Under-absorbed overhead