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ACCA各科练习题汇总
文章来源：网络
发布时间：2017-11-27 15:17
阅读：2786次
为了迎战12月的ACCA考试，考前模拟刷题的过程是必不可少的。为此，小编为大家奉上ACCA的各科练习题，需要的赶紧来拿！
ACCAF1《会计师与企业》测试题：
Inthecontextofworkplanningandpersonaldevelopmentplanning,aSMARTframeworkisoftenusedasachecklistofthecharacteristicsofeffectivegoals.
Whatdoesthe'M'inSMARTstandfor?
A.Measurable
B.Motivational
C.Memorable
D.Manageable
答案：A
解析：SMARTis'Specific,Measurable,Attainable,RelevantandTime-bounded',althoughversionsdiffer.ManageableandMotivationalarebothveryplausible-andalsoqualitiesofeffectivegoals-butyouwouldn'twanttoreplace'measurable',whichisessential(otherwise,howwillyouknowwhenyou'vereachedyourgoal?).
ACCAF2《管理会计》测试题：
Whichofthefollowingstatementsis/arecorrect?1.Thedatausedtopreparefinancialaccountsandmanagementaccountsarethesame2.Informationfordecision-makingshouldincorporateuncertaintyinsomeway.
A.1only
B.2only
C.Botharefalse
D.Botharetrue
答案：D
解析：Statement1istrue.However,thewaythedataisanalyzedisdifferent.Statement2istrueandthisiswhycostaccountingis,ingeneral,unsuitablefordecision-making.
ACCAF3《财务会计》测试题：
Wisregisteredforsalestax.Themanagingdirectorhasaskedfourstaffintheaccountsdepartmentwhytheoutputtaxforthelastquarterdoesnotequal17.5%ofsales(17.5%istherateoftax).
Whichoneofthefollowingfourrepliesshereceivedwasnotcorrect?
A.Thecompanysoldsomeproductstobusinessesnotregisteredforsalestax
B.Thecompanymadesomesalesofexemptproducts
C.Thecompanymadesomesalesofzero-ratedproducts
D.Thecompanyhadsomeexportsthatwerenotliabletosalestax
答案：A
解析：Theotheroptionscouldallbereasonswhytheoutputtaxdoesnotequal17.5%ofsales."Thecompanysoldsomeproductstobusinessesnotregisteredforsalestax"isincorrectasitmakesnodifferencewhetherthecustomerisregisteredforsalestaxornot.
ACCAF4《高级财务管理》测试题：
WhichofthefollowingisnotastatutorydutyofadirectorundertheCompaniesAct2006?
A.Dutytopromotethesuccessofthecompany.
B.Dutytoexerciseindependentjudgement.
C.Dutytoactwithinpowers.
D.Dutytoavoidtransactionswiththecompany.
答案：D
解析：Theotheroptionsarestatutoryduties.Dutytoactwithinpowers(s171).Dutytopromotethesuccessofthecompany(s172).Dutytoexerciseindependentjudgement(s173)
ACCAF5《业绩管理》测试题：
VPSIsalargemanufacturingbusinessthatIsIntroducinganactivitybasedcostingsystemintoitsbusiness.VPSshipscomponentsvia1tsownlogisticsoperationtoitscentralmanufacturingcenterInGlasgowfromawidevarietyoflocations.Itisattemptingtoidentifythecorrectcostdriverforthecostpoolcalled'componenthandling'.
Whichofthefollowingwouldbethecorrectfiguretouse?
A.Averagecomponentsperunit
B.Totalnumberofcomponentsshipped
C.Averagedistancetravelledbyacomponent
D.Totalcomponents-distancetravelled
答案：D
解析：Atotalfigureisneededandassumingdistancetravelledincreasesthecostsofhandling,thenthecorrectanswerisD.
ACCAF6《税务》测试题：
Whichofthefollowingwillbepartiallysubjecttotaxaspropertyincome?
A.Thegrantofa60yearleasefromafreehold.
B.Theassignmentofa70yearlease.
C.Theassignmentofa10yearlease.
D.Thegrantofa10yearleasefromafreehold
答案：D
解析：hepremium,less2%ofthepremiumforeachcompleteyearoftheleaseexceptthefirstisassessedaspropertyincomeonthegrantofashortlease(aleaseof50yearsorless).Therearenopropertyincomeimplicationsontheassignmentofalease,noronthegrantofaleaseofmorethan50years.
ACCAF7《财务报告》测试题：
Amanufacturingentityreceivesagrantof$1mtopurchaseamachineon1January20X3.Thegrantwillberepayableifthecompanysellstheassetwithin4years,whichitdoesnotintendtodo.Theassethasausefullifeof5years.
Whatisthedeferredincomeliabilitybalanceat30June20X3?
A.$900,000
B.$800,000
C.$875,000
D.$750,000
答案：A
解析：Thegrantshouldbereleasedovertheusefullife,notbasedonthepossibilityoftheitembeingrepaid.Thereforethe$1mshouldbereleasedover5years,beingareleaseof$200,000ayear.At30June20X1,6monthsshouldbereleased,meaning$100,000hasbeenreleased.Thisleaves$900,000indeferredincome.IfyouselectedByouhavereleasedafullyearofthegrant.IfyouselectedCorD,youhavereleasedthegrantoverthepotentialrepaymentperiodratherthantheusefullife.
ACCAF8《审计与鉴证》测试题：
Whichofthefollowingbestdescribesa'valueformoney'audit?
A.Theauditoftheenvironmental,economicandsustainabilitypoliciesandproceduresofacompany.
B.Theauditofthetreasuryfunctionwithingovernmentdepartments.
C.Theauditofpayrollsoftwareintheprivatesector.
D.Anauditoftheeconomy,efficiencyandeffectivenessofadepartment,functionorotherbusinessunit.
答案：D
解析：Anauditoftheeconomy,efficiencyandeffectivenessofadepartment,functionorotherbusinessunit(ofteninthepublicsector),isthebestdeionofavalueformoneyaudit.Suchauditsarenowcommonlyconductedinthepublicsector.
ACCAF9《财务管理》测试题：
Whichofthefollowingisanexampleofafinancialobjectivethatacompanymightchoosetopursue?
A.Dealinghonestlyandfairlywithcustomersonalloccasions
B.Provisionofgoodworkingconditionsandindustrialrelations
C.Producingenvironmentallyfriendlyproducts
D.Restrictingthelevelofgearingtobelowaspecifiedtargetlevel
答案：D
解析：Thisisafinancialobjectivethatrelatestotheleveloffinancialriskthatthecompanyispreparedtoaccept.Theotherobjectivesarenon-financial.
ACCAP1《公司治理、风险管理￥职业道德》测试题：
Someorganisationsoperateariskmanagementgroupstaffedbyseniormanagers.Forwhichofthefollowingactivitiesissuchagrouplikelytoberesponsible?
A.Monitoringreportsonriskmanagementfromoperationalmanagers
B.Overseeingtheworkofinternalaudit
C.Prescribingmethodsofriskmanagementthatoperatingunitsshouldemploy
D.Determiningtheorganisation'soverallriskmanagementstrategyandframework
答案：C
解析：Theboardshouldberesponsiblefordeterminingtheorganisation'soverallriskmanagementstrategyandframework.Internalauditshouldnormallyreporttotheinternalauditcommittee.
ACCAP2《公司报告》测试题：
Whichoneofthefollowingcorrectlyplacesthethreemainsourcesofrulesinascendingorder(minimumlevelofbehaviour,higherlevel,highestlevelofbehaviour)?
A.Non-statutoryregulations/Ethics/Thelaw.
B.Thelaw/Ethics/Non-statutoryregulations.
C.Thelaw/Non-statutoryregulations/Ethics.
D.Ethics/Non-statutoryregulations/Thelaw.
答案：C
解析：Ethicalbehaviourisseenasthehighestlevelofbehaviourthatsocietyexpects.Yourbehaviourgoesfurtherthanjustmeetingyourlegalandnon-legalobligations.
ACCAP3《商务分析》测试题：
Whichoneofthefollowingbestdescribestheterm'couponrate'asappliestobonds?
A.Theminimumrateofinterestrequiredtomaintainthemarketvalueofthebondsatoraboveparvalue.
B.Theannualinterestreceivedonthefacevalueoftheunitsofthebonds.
C.Thetotalrateofreturnonthebonds,takingintoaccountcapitalrepaymentaswellasinterestpayments.
D.Theannualinterestreceiveddividedbythecurrentex-interestmarketpriceofthebonds.
答案：B
解析：Theannualinterestreceiveddividedbythecurrentex-interestmarketpriceofthebondsistheinterestyield.Thetotalrateofreturnonthebondsistheredemptionyield.
ACCAP4《高级财务管理》测试题：
A__________establishesafreetradeareabetweenmemberstates,andalsoerectscommonexternaltariffstochargeonimportsfromnon-membercountries.Whatisthemissingphrase?
A.CommonMarket
B.PreferentialTradeArea
C.CustomsUnion
D.FreeTradeArea
答案：C
解析：ACustomsUnionpromotesfreetradeamongmemberstateswhileactingasaprotectionistblocagainstnon-memberstates.
ACCAP5《高级业绩管理》测试题：
Ifanauditordiscoversfraudinthecourseofastatutoryauditwhichofthefollowingwouldbetheleastacceptableoutcome?
A.Thefraudisclearlydisclosedinthefinancialstatements.
B.Theauditorreportsthefraudtotheappropriateregulatoryagency.
C.Theauditreportismodifiedonthegroundsthatthemanipulationrequiredtoconcealthefraudunderminesthetruthandfairnessofthefinancialstatements.
D.Thedirectorsreportthemattertotheappropriateregulatoryagency.
答案：B
解析：Theauditorreportingthefraudtoathirdpartywillalwaysbeseenasalastresort.Makingsuchareportinvolvesbreachoftheprofessionaldutyofconfidentialityandsocouldleadtheauditoropentoaccusationsofunprofessionalbehaviour.Theremayalsobetheriskofclaimsthattheauditors'reportwasdefamatory.
ACCAP7《财务报告》测试题：
Inareviewofabusinessplan,theauditorwillonlynormallybeabletogivealimitedlevelofassurance.
Whatwilltheirreportstate?
A.Nothinghascometotheirattentionthatindicatesthatthebusinessplanisnotaccurate.
B.Thebusinessplanshowsatrueandfairview.
C.Thebusinessplanisaccurate.
D.Nothinghascometotheirattentionthatindicatesthattheassumptionsuponwhichthebusinessplanisbasedarenotreasonable.
答案：D
解析：Negativeassuranceisgivenonreviewassignments,theauditorissaying;IbelievethisisreasonablebecauseIhavenoreasontobelieveotherwise.
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