2022年ACCA英国注册会计师必考试题库含答案1. 单选题 Q plc makes two products Quone and Qutwo from the same raw material. The sellingprice and cost details of these products are as shown below: Quone Qutwo $ $ Selling price 20.00 18.00 Direct material ($2.00 per kg) 6.00 5.00 Direct labour 4.00 3.00Variable overhead 2.00 1.50 12.00 9.50 Contribution per unit 8.00 8.50 The maximum demand for these products is 500 units per week for Quone, and anunlimited number of units per week for Qutwo. What would the shadow price of these materials be if material were limited to 2,000 kgsper week? A $nilB $2.00 per kgC $2.66 per kgD $3.40 per kg考点 Chapter4Limitingfactoranalysis解析 The company maximises contribution by producing Qutwo. Contribution per unit ofmaterial is:$8.50 = $3.40 and this is the shadow price.2.5 kg2. 单选题 A recruitment manager has prepared a statement of the key duties, involved in a particular job, as the basis for job interviewing. tasks and reporting responsibilitiesWhat name would be given to such a statement? A Job analysisB Job descriptionC Job advertisementD Personnel specification考点 Chapter12Recruitmentandselection解析 Rationale: This is job description rather than job analysis, because a job description is the statement produced from aprocess of job analysis. This is job description rather than personnel specification, because it addresses the requirements ofthe job, rather than the qualities of the ideal job holder or person. Job advertisement is just a distractor.Pitfalls: The difference between job description and personnel specification has cropped up frequently in exams over the years. There is potential for confusion: remember that one describes the job, the other the person3. 材料题 Identify three major non-financial factors that AB would need to consider in making its eventualdecision as to what to do.考点 考点：Chapter6Short-termdecisions解析 Non-financial factors that must be considered in reaching the decision(i) The workforce. If the recommended course of action is undertaken, the workforce willproduce enough units of X in the next 13 weeks to satisfy sales demand over the next year(with 18 weeks supply of existing finished goods inventories and a further 35 weekssupply obtainable from direct materials inventories). When production of Y begins, thedirect labour content of production will fall to $2.85 per kg less than 40% of the currenteffort per kg produced but sales demand will not rise. The changeover will therefore meana big drop in labour requirements in production. Redundancies seem inevitable, and mightbe costly. By switching to producing Y as soon as possible, the redundancies might be lessimmediate, and could be justified more easily to employees and their union representativesthan a decision to produce enough X in the next three months to eliminate furtherproduction needs for about nine months.(ii) Customers interests. Product Y is a superior and more effective compound than X. Itwould be in customers interests to provide them with this improved product as soon aspossible, instead of delaying its introduction until existing inventories of direct materials forX have been used up.(iii) Competition. CD is expected to start selling Y overseas, and quite possibly in directcompetition with AB. CD has the advantage of having developed Y itself, and appears to useit in the preliminary stage of an alternative technical process. The competitive threat to AB istwofold: (1) CD might take away some of the replacement demand for Y from AB so that ABssales of X or Y would fall. (2) CD might compete with AB to install its total technical process into customersfactories, and so the competition