2022年ACCA英国注册会计师考前冲刺押题卷含答案1. 单选题 Which one of the following is consistent with the ego level of motivation within Maslovs hierarchy of needs?A Challenging jobB Sense of accomplishmentC Job titleD Job security考点 Chapter15Motivatingindividualsandgroups解析 A and B are examples of self-fulfilment, while D is a security (or safety) level factor.2. 单选题 The accountant at Investotech discovered the following errors after calculating the companys profit for 20X3:(a) A non-current asset costing $50,000 has been included in the purchases account(b) Stationery costing $10,000 has been included as closing inventory of raw materials, instead of stationery expensesWhat is the effect of these errors on gross profit and net profit? A Understatementof gross profit by $40,000 and understatementofnetprofitby$30,000B Understatementof both gross profit and net profit by $40,000C Understatementof gross profit by $60,000 and understatementofnetprofitby$50,000D Overstatement of both gross profit and net profit by $60,000考点 Chapter16Correctionoferrors解析 Both errors will affect cost of sales and therefore gross profit, making a net effect of $40,000. Net profit will be further reduced by $10,000 missing from stationery expense3. 单选题 Which of the following roles is NOT performed by the Registrar of Companies?A Issuing each companys Certificate of IncorporationB Registering companies that will be sold off-the-shelfC Filing a copy of each companys Register of MembersD Filing copies of each companys special resolutions考点 Chapter13Companyformation解析 The Registrar is responsible for registering all companies and for issuing Certificates ofIncorporation. They also file copies of special resolutions sent in by each company. The Register ofMembers is only held by the company itself.4. 论述题 Choose the correct words from those highlighted. In general, a current ratio in excess of 1/less than 1/approximately zero should be expected. 考点 Chapter16私营机构的表现评估解析 In general, a current ratio in excess of 1 should be expected.5. 单选题 You have been provided with the following information relating to three products: Product X Product Y Product Z Demand (units) 1,000 2,000 3,000 Selling price $15 $20 $30 Profit per unit $2 $5 $2 Actual sales for the year showed the following results. Product X Product Y Product Z Units sold 1,100 2,050 2,800 Sales value $17,050 $38,950 $86,800 Profit $3,080 $10,455 $6,160 What is the sales quantity variance? A $150 adverseB $50 favourableC $1,208 adverseD $1,695 favourable考点 Chapter11Varianceanalysis解析 The sales quantity variance is the difference between the actual sales volume in thestandard mix and budgeted sales, valued at the standard profit per unit:6. 单选题 Which of the following is a potential problem with individual performance-related pay (PRP) as a motivator?A Its effect on organisational communicationB Its relevance to business objectivesC The fact that it does not relate to individuals wage or salary gradesD Its effect on team motivation考点 Chapter15Motivatingindividualsandgroups解析 Rationale： Team members may work for individual rewards, rather than contributing to thegroup, especially since there is a problem offering rewards for less measurable criteria such as team-work. Option A is clearly a benefit. Option B is a benefit of PRP because it relates rewards directly to business objectives. You may have hesitated over option C but this is a benefit because PRP is a way of rewarding employees when there is no other way to do so (eg because they have reached the top ofthe salary/wage range their position is eligible for7. 单选题 Which of the following statements are true?(i) The fixed overhead volume capacity variance represents part of the over/under absorption of overheads(ii) A comp