2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 材料题 材料全屏 J Co is considering investing in a new machine costing $18,750, payable immediately. The scrap value will be zero, and the machine will be depreciated on a straight line basis. Output would be 1,000 units per year for each of the six years of the machines life. Each unit earns a contribution of $5.76 【简答题】 Assuming that the cash flows arise evenly throughout the year, calculate the payback period in years and months. 考点 考点：Chapter15Budgeting解析 Payback period = $18/750/$5/000 = 3.75 years = 3 years 9 months,2. 单选题 A company uses components at the rate of 600 units per month, which are bought in at a cost of $2.24 each from the supplier. It costs $8.75 each time to place an order, regardless of the quantity ordered. The supplier offers a 5% discount on the purchase price for order quantities of 2,000 items or more. The current EOQ is 750 units. The total holding cost is 10% per annum of the value of inventory held.What is the change in total cost to the company of moving to an order quantity of 2,000 units?A $601 additional costB $730 additional costC $730 savingD $601 saving考点 Chapter6Accountingformaterials解析 Order quantity = 750 units $Order cost 600 x 12 x 8.75/750 = 84Holding cost 0.1 x 2.24 x 750/2 = 84Purchase cost 600 x 12 x 2.24 = 16.128Total cost 16.296Order quantity = 2,000 units $Order cost 600 x 12 x 8.75/2,000 = 31.50Holding cost0.1x2.24x0.95x2,000/2 =212.80Purchase cost 600 x 12 x 2.24 x 0.95 =15.321.60 15,565.90Change in cost = $16,296 - $15,566 = saving of $730.3. 单选题 Which of the following statements about internal audit is true?A Internal audit is an independent appraisal activityB Internal audit is separate from the organisations internal control systemC Internal audit is carried out solely for the benefit of the organisations stakeholdersD The internal audit function reports to the finance director考点 Chapter9Control,securityandaudit解析 Rationale: Internal audit is independent, but is still part of the internal control system: it is acontrol which examines andevaluates the adequacy and efficacy of other controls. Internal auditors should report direct tothe audit committee of the board of directors (in order to preserve independence). It is external audit which is for the benefit of shareholders: internal audit is a service to management.Ways in: Once you realised that the options were circling round different aspects of thedefinition of internal audit, and thedifference between internal and external audit, you would be better able to sort out whichstatement was given to you straight - and which were opposites of the true points4. 单选题 Which of the following internal controls might be least effective in preventing fraud, if staff are incollusion with customers?A Physical securityB Requiring signatures to confirm receipt of goods or servicesC Sequential numbering of transaction documentsD Authorisation policies考点 Chapter10Identifyingandpreventingfraud解析 Rationale: This should be clear from the context, because of the collusion with customers (if you remembered what collusion was). Physical security refers to keeping assets under lock and key: not to be dismissed as a fraud prevention measure!Sequential numbering works because it is easy to spot if documents are missing. Authorisation policies increase checks and accountabilities.5. 填空题 A company uses activity-based costing to calculate the unit cost of its products. The figuresfor Period 3 are as follows: production set-up costs are $84,000. Total production is 40,000units of each of products A and B, and each run is 2,000 units of A or 5,000 units of B. What is the set-up cost per unit of B? 考点 Chapter2aActivitybasedcosting解析 Cost driver = number of set-upsCost pool = $84,000Total set-ups= 20 (for A) + 8 (for B) = 28Rate =$84,000/28=5 $3,000 per set-upCost for B = $3,000 8 set-ups= $24,000Per unit = $24,000/40,000 = $0.60.6. 材料题 What is the absorption costing profit for the month?A $45,200B $45,400C $46,800D $48,400考点 考点：Chapter9AbsorptionandmarginalCosting解析 $ $Sales (5,200 at $30)