2023年ACCA／CAT历年考试历年难易错考点试题摘选附带答案解析

2023年ACCA／CAT历年考试历年难易错考点试题摘选附带答案解析预祝考试顺利！卷I一.单选题(共10题)1.Thefollowingstatementshavebeenmadeaboutlifecyclecosting:A.(i)Itfocusesontheshort-termbyidentifyingcostsatthebeginningofaproduct’slifecycleB.(ii)Itidentifiesallcostswhichariseinrelationtotheproducteachyearandthencalculatestheproduct’sprofitabilityonanannualbasisC.(iii)Itaccumulatesaproduct’scostsoveritswholelifetimeandworksouttheoverallprofitabilityofaproductD.(iv)Itallocatescoststoeachstageofaproduct’slifecycleandwritesthemoffattheendofeachstageE.Whichoftheabovestatementsis/arecorrect?F.(i)and(iii)G.(iii)onlyH.(i)and(iv)I.(ii)only请看正确答案：G(iii)only解析：Allofthestatementsarefalseexceptstatement(iii).2.25Whatshouldtheminorityinterestfigurebeinthegroup’sconsolidatedbalancesheetat31December2005?A.$240,000B.$80,000C.$180,000D.$140,000请看正确答案：A$240,000解析：20%x(400,000+800,000)3.19Whatisthecompany’sreturnonshareholders’equity?A.15/40=37·5%B.20/100=20%C.15/100=15%D.20/150=13·3%请看正确答案：C15/100=15%解析：C4.13Whichofthefollowingcorrectlydescribestheimprestsystemforoperatingpettycash?A.AB.Allexpenditureoutofpettycashmustbesupportedbyaproperlyauthorisedvoucher.C.Aregularequalamountofcashistransferredintopettycash.D.Theexactamountofexpenditureoutofpettycashisreimbursedatintervals.E.Abudgetisfixedforaperiodwhichpettycashexpendituremustnotexceed.请看正确答案：DTheexactamountofexpenditureoutofpettycashisreimbursedatintervals.解析：C5.Hindbergisacarretailer.On1April2014,HindbergsoldacartoLatterlyonthefollowingterms:A.Latterlypaid$12,650(halfofthecost)on1April2014andwouldpaytheremaining$12,650on31March2016(twoyearsafterthesale).Hindberg’scostofcapitalis10%perannum.B.WhatisthetotalamountwhichHindbergshouldcredittoprofitorlossinrespectofthistransactionintheyearended31March2015?C.$23,105D.$23,000E.$20,909F.$24,150请看正确答案：F$24,150解析：At31March2015,thedeferredconsiderationof$12,650wouldneedtobediscountedby10%foroneyearto$11,500(effectivelydeferringafinancecostof$1,150).Thetotalamountcreditedtoprofitorlosswouldbe$24,150(12,650+11,500).6.10Whatwouldthecompany’sprofitbecomeafterthecorrectionoftheaboveerrors?A.$634,760B.$624,760C.$624,440D.$625,240请看正确答案：D$625,240解析：630,000–4,320–4407.14AlphabuysgoodsfromBeta.At30June2005Beta’saccountinAlpha’srecordsshowed$5,700owingtoBeta.BetasubmittedastatementtoAlphaasatthesamedateshowingabalancedueof$5,200.Whichofthefollowingcouldaccountfullyforthedifference?A.AlphahassentachequetoBetafor$500whichhasnotyetbeenreceivedbyBeta.B.ThecreditsideofBeta’saccountinAlpha’srecordshasbeenundercastby$500.C.Aninvoicefor$250fromBetahasbeentreatedinAlpha’srecordsasifithadbeenacreditnote.D.Betahasissuedacreditnotefor$500toAlphawhichAlphahasnotyetreceived.请看正确答案：DBetahasissuedacreditnotefor$500toAlphawhichAlphahasnotyetreceived.解析：D8.18Whichofthefollowingstatementsaboutaccountingratiosandtheirinterpretationarecorrect?1Alow-gearedcompanyismoreabletosurviveadownturninprofitthanahighly-gearedcompany.2Ifacompanyhasahighpriceearningsratio,thiswilloftenindicatethatthemarketexpectsitsprofitstorise.3Allcompaniesshouldtrytoachieveacurrentratio(currentassets/currentliabilities)of2:1.A.2and3onlyB.1and3onlyC.1and2onlyD.Allthreestatementsarecorrect请看正确答案：C1and2only解析：C9.In2014MrYuaninheritedanestateofRMB2millionfromhisunclewhohaddiedtwomonthsearlier.A.Whatisthecorrecttreatmentoftheestateincomeforindividualincometaxpurposes?B.TheestateincomeisnottaxableC.Theestateincomewillbetaxedasoccasional(adhoc)incomeD.TheestateincomewillbetaxedasotherincomeE.Theestateincomewillbetaxedasserviceincome请看正确答案：BTheestateincomeisnottaxable10.MrLi,aphotographer,hadhisphotospublishedintheJuly2014editionofthetourismjournal.ThetotalfeewasRMB20,000andthepublisheragreedtopayMrLibytwoinstalments,oneofRMB18,000inJune2014andthebalanceofRMB2,000inAugust2014.ThesamephotoswererepublishedbythegovernmentinapromotionbrochureinAugust2014andMrLiwaspaidafurtherfeeofRMB3,000bythegovernment.A.Whatisthetotalamountofindividualincometax(IIT)whichMrLiwillpayontheaboveincomes?B.RMB2,492C.RMB2,576D.RMB2,548E.RMB3,680请看正确答案：DRMB2,548解析：20,000x(1–20%)x20%x70%+(3,000–800)x20%x70%=RMB2,548二.填空题(共3题)1.15Whichofthefollowingstatementsaboutintangibleassetsarecorrect?1Ifcertaincriteriaaremet,researchexpendituremustberecognisedasanintangibleasset.2Goodwillmaynotberevaluedupwards.3Internallygeneratedgoodwillshouldnotbecapitalised.A.2and3onlyB.1and3onlyC.1and2onlyD.Allthreestatementsarecorrect请看正确答案：A2and3only解析：A2.Acorporatetaxpayerhasunder-reporteditstaxablerevenuein2002andhenceunderpaidvalueaddedtax(VAT)andenterpriseincometax(EIT).In2014,thetaxpayerwaschargedbythetaxauthoritywithcommittinganactoftaxevasionin2002.A.Whichofthefollowingstatementsiscorrect?B.Thetaxpayermustpaytheadditionaltaxesdue,plusalatepaymentsurchargeandapenaltyC.Thereisnoneedforthetaxpayertopayanyadditionaltaxes,latepaymentsurchargeorpenaltyasthestatuteoflimitationistenyearsD.Thetaxpayermustpaytheadditionaltaxes,butnolatepaymentsurchargeorpenaltyasthestatuteoflimitationistenyearsforlatepaymentsurchargeandpenaltiesE.Thetaxpayermustpaytheadditionaltaxesandalatepaymentsurchargebutnotapenaltyasthestatuteoflimitationisfiveyearsforpenalties请看正确答案：EThetaxpayermustpaytheadditionaltaxesanda