2022年ACCA英国注册会计师必考试题库含答案1. 材料题 材料全屏 A company expected to produce 200 units of its product, the Bone, in 20X3. In fact 260 units were produced. The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours.56 【单项选择题】 What is the direct labour rate variance for the company in 20X3? A $400 (A)B $2,500 (F)C $2,500 (A)D $3,200 (A)考点 考点：Chapter21Performancemeasurement解析 $2,300 hours should have cost (x $7)16,100but did cost18,600Rate variance2,500(A)2. 填空题 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever versionof the exam they are taking. A company manufactures two products, C and D, for which the following information isavailable: Product C Product D Total Budgeted production (units) 1,000 4,000 5,000 Labour hours per unit/in total 8 10 48,000 Number of production runs required 13 15 28 Number of inspections during production 5 3 8 Total production set up costs $140,000 Total inspection costs $80,000 Other overhead costs $96,000 Other overhead costs are absorbed on the basis of labour hours per unit. Using activity-based costing, what is the budgeted overhead cost per unit of product D? 考点 Chapter2aActivitybasedcosting解析 Set-up costs per production run = $140,000/28 = $5,000Cost per inspection = $80,000/8 = $10,000Other overhead costs per labour hour = $96,000/48,000 = $2Overheads costs of product D:Set-up costs (15 $5,000) $75,000Inspection costs (3 $10,000) $30,000Other overheads (40,000 $2) $80,000So total overhead costs pf product D: $185,000 and overhead cost per unit = 185,000/4,000 = $46.253. 单选题 Which of the following is NOT a valid method of acceptance?A The offerees express wordsB The offerees conductC Silence of the offeree考点 Chapter3FormationofcontractI解析 Acceptance may be made by express words or conduct of the offeree. Silence is not valid acceptance.4. 单选题 In a period where opening inventories were 15,000 units and closing inventories were 20,000 units, a firm had a profit of $130,000 using absorption costing. If the fixed overhead absorption rate was $8 per unit, the profit using marginal costing would be which of the following?A $90,000B $130,000C $170,000D Impossible to calculate without more information考点 Chapter9AbsorptionandmarginalCosting解析 Difference in profit = change in inventory level x fixed overhead per unit=(15,000 - 20,000) x $8 =$40,000The inventory level increased during the period therefore the absorption costing profit is higher than the marginal costing profit.Marginal costing profit = $130,000 - $40,000 = $90,000Working $Overhead absorbed (5,800 x$5) 29,000Overhead incurred 27,400Over-absorbed overhead 1,6005. 单选题 Keepham (Hungary) Co offers its employees: (i) Sensible company policies (ii) Good salaries and bonuses (iii) Considerate supervision (iv) Training programmes According to Herzbergs two-factor theory, which of these things will satisfy employees in such a way as to motivate them to superior effort in the long-term? A (ii) onlyB (iv) onlyC (ii) and (iv) onlyD (i), (ii), (iii) and (iv)考点 Chapter15Motivatingindividualsandgroups解析 Rationale: In Herzbergs theory, only training is a motivator factor. The others are all hygienefactors： if they are inadequate, employees will be dissatisfied, but even if they are got right, they will not provide lasting satisfaction or motivation. Herzberg argued that satisfaction comes only from the job.Pitfalls: Herzberg is frequently examined, and examiners are frustrated to see students get the basics of the theory wrong! Make sure you can sort the motivator factors from the hygiene factors. 6. 单选题 The following, apart from one statement, are measures for encouraging upward communication in an organisati