2013年ACCA考试考前每日一练集锦(3).pdf

财经网络教育领导品牌 高顿网校 All Rights Reserved 版权所有 复制必究 1 20132013 年年 ACCAACCA 考试考前每日一练集锦考试考前每日一练集锦 3 3 1 Which of the following statements relating to management information are true 1 It is produced for parties external to the organisation 2 There is usually a legal requirement for the information to be produced 3 No strict rules govern the way in which the information is presented 4 It may be presented in monetary or non monetary terms A 1 and 2 B 3 and 4 C 1 and 3 D 2 and 4 2 A company s sales in the last year in its three different markets were as follows In a pie chart representing the proportion of sales made by each region what would be the angle of the section representing Market 3 A 17 degrees B 50 degrees C 60 degrees D 120 degrees 3 Which of the following BEST describes a flexible budget A A budget which shows variable production costs only B A monthly budget which is changed to reflect the number of days in the month C A budget which shows sales revenue and costs at different levels of activity D A budget that is updated halfway through the year to incorporate the actual results for the first half of the year 4 The Eastland Postal Service is government owned The government requires it to provide a parcel 财经网络教育领导品牌 高顿网校 All Rights Reserved 版权所有 复制必究 2 delivery service to every home and business in Eastland at a low price which is set by the government Express Couriers Co is a privately owned parcel delivery company that also operates in Eastland It is not subject to government regulation and most of its deliveries are to large businesses located in Eastland s capital city You have been asked to assess the relative efficiency of the management of the two organisations Which of the following factors should NOT be allowed for when comparing the ROCE of the two organisations to assess the efficiency of their management A Differences in prices charged B Differences in objectives pursued C Differences in workforce motivation D Differences in geographic areas served 5 Two products G and H are created from a joint process G can be sold immediately after split off H requires further processing into product HH before it is in a saleable condition There are no opening inventories and no work in progress of products G H or HH The following data are available for last period Using the physical unit method for apportioning joint production costs what was the cost value of the closing inventory of product HH for last period A 16 640 B 18 625 C 20 000 D 21 600 6 The following control account has been prepared by a trainee accountant 财经网络教育领导品牌 高顿网校 All Rights Reserved 版权所有 复制必究 3 What should the closing balance be when all the errors made in preparing the receivables ledger control account have been corrected A 395 200 B 304 300 C 309 500 D 307 100 7 Which of the following material events after the reporting date and before the financial statements are approved are adjusting events 1 A valuation of property providing evidence of impairment in value at the reporting date 2 Sale of inventory held at the reporting date for less than cost 3 Discovery of fraud or error affecting the financial statements 4 The insolvency of a customer with a debt owing at the reporting date which is still outstanding A 1 2 and 4 only B 1 2 3 and 4 C 1 and 4 only D 2 and 3 only 8 A company values its inventory using the FIFO method At 1 May 20X5 the company had 700 engines in inventory valued at 190 each During the year ended 30 April 20X6 the following transactions took place 财经网络教育领导品牌 高顿网校 All Rights Reserved 版权所有 复制必究 4 What is the value of the company s closing inventory of engines at 30 April 20X6 A 188 500 B 195 500 C 166 000 D 106 000 9 Amy is a sole trader and had assets of 569 400 and liabilities of 412 840 on 1 January 20X8 During the year ended 31 December 20X8 she paid 65 000 capital into the business and she paid herself wages of 800 per month At 31 December 20X8 Amy had assets of 614 130 and liabilities of 369 770 What is Amy s profit for the year ended 31 December 20X8 A 32 400 B 23 600 C 22 800 D 87 800 10 Bumbly Co extracted the trial balance for the year ended 31 December 20X7 The total of the debits exceeded the credits by 300 Which of the following could explain the imbalance A Sales of 300 were omitted from the sales day book B Returns inward of 150 were extracted to the debit column of the trial balance C Discounts received of 150 were extracted to the debit column of the trial balance D The bank ledger account did not agree with the bank statement by a debit of 300 11 A company has advertised for staff who must be at least 1 88 metres tall and have been in continuous full time employment for at least five years Which of the following is the legal term for this practice A Direct discrimination B Indirect discrimination C Victimisation D Implied discrimination 12 Which one of the following statements is correct in relation to monetary rewards in accordance with Herzberg s two factor theory 财经网络教育领导品牌 高顿网校 All Rights Reserved 版权所有 复制必究 5 A Pay increases are a powerful long term motivator B Inadequate monetary rewards are a powerful dissatisfier C Monetary rewards are more important than non monetary rewards D Pay can never be used as a motivator 13 In a higher education teaching organisation an academic faculty is organised into courses and departments where teaching staff report both to course programme managers and to subject specialists depending on which course they teach and upon their particular subject specialism According to Charles Handy s four cultural stereotypes which of the following describes the above type of organisational structure A Role B Task C Power D Person 14 Which pattern of communication is the quickest way to send a message A The circle B The chain C The Y D The wheel 15 Which of the following measures will help an organisation to limit its environmental impact 1 Recycling waste 2 Using energy efficient electrical appliances 3 Selecting suppliers carefully 4 Buying raw materials locally A 1 and 2 only B 2 and 4 only C 1 and 3 only D 1 2 3 and 4 1 答案 B 2 答案 C 财经网络教育领导品牌 高顿网校 All Rights Reserved 版权所有 复制必究 6 解析 Total number of degrees 360 Proportion of market 3 sales 50 000 300 000 360 60 3 答案 C 4 答案 C 5 答案 C 解析 Joint costs apportioned to H 330 000 420 000 330 000 350 000 154 000 Closing inventory valuation HH 30 000 330 000 154 000 66 000 20 000 6 答案 D 解析 7 答案 B 8 答案 A 解析 9 答案 A 解析 财经网络教育领导品牌 高顿网校 All Rights Reserved 版权所有 复制必究 7 10 答案 C 11 答案 B 解析 To discriminate against someone on the grounds of characteristics which are predominately associated with their sex gender nationality or religion is illegal As women are generally shorter than men to restrict admission on the basis of height indirectly discriminates against women The other options are either direct discrimination or other illegal and undesirable employment practices 12 答案 B 解析 According to Herzberg money is a hygiene factor or dissatisfier Although it is a powerful short term motivator it is 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