ACCA考试模拟试题.docx

ACCA考试模拟试题.docx

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ACCA考试模拟试题

2021年ACCA考试模拟试题：

财务管理

（1）

1.在有限责任公司中，所有者的责任仅限于

　　A.公司的债务B.已发行普通股的市场价值

　　C.已发行普通股的票面价值D.注册资本的价值

　　2.历史成本原则

　　A.不适用于资产负债表上的任何资产项目

　　B.适用于资产负债表上某些负债项目

　　C.适用于资产负债表上某些资产项目

　　D.适用于资产负债表上所有资产、负债项目

　　3.在进行财务比率分析时，假设货币价值

　　A.保持不变B.变化可以预测

　　C.变化不可预测D.不相关

　　4.企业评价投资项目时，计算全部现金流入量、现金流出量的现值，并将其进行比较，所得到的计算结果称为

　　A.回收期B.内部收益率C.会计报酬率D.净现值

　　5.有4种评价投资的主要方法，其中考虑了货币时间价值的方法有

　　A.净现值法和内部收益率法B.内部收益率法和回收期法

　　C.回收期法和会计报酬率法D.会计报酬率法和净现值法

　　6.在存在资金限额的条件下，备选方案的排序应按下列哪种标准来进行

　　A.现在已筹集到的资金的每元净现值

　　B.尚需筹集的资金的每元净现值

　　C.尚需筹集的资金的每元内部收益率

　　D.现在已筹集到的资金的每元内部收益率

　　7.在投资项目评价中，税款支出应

　　A.包含于现金流量之中B.不包含在现金流量之中

　　C.包含于利润之中D.不包含在利润之中

　　8.抵押贷款是【】

　　A.一方以资产为担保借钱给另一方

　　B.一种法律责任，以拥有的资产作担保的一项贷款

　　C.一方向另一方借钱，并且以财产作担保，但不一定承担法律责任

　　D.将款项支付给贷出方，其担保物是财产

　　9.营运资本应该【】

　　A.尽可能多B.与企业的经营规模相适应

　　C.尽可能少D.与长期资本一样多

　　10.存货周转率反映【】

　　A.商品销售的速度B.商品付款的速度

　　C.客户购买存货付款的速度D.购买商品的速度

　　11.一项兼并受到目标公司董事的反对，这项兼并称为【】

　　A.善意兼并B.敌意兼并C.横向兼并D.企业的分立

　　12.给予现有普通股东购买新增发股票的权利是【】

　　A.发行可转换证券B.发放贷款

　　C.发放奖金D.发行优先认股权

2021年ACCA考试模拟试题：

财务管理

（2）

Thefollowinginformationshouldbeusedwhenansweringquestions1,2and3.

　　Scenario

　　CAEThaveimplementedabespokeHumanResources（HR）system.Thesystemhasgonelivebutithasnotprovedvery

　　popularorsuccessful,withusersclaimingthatitonlypartlyfulfilstheirrequirements.Aconsultanthasbeenhiredto

　　examinetheirclaimsandtosuggesthowtheirconcernsmightbetackled.

　　Theconsultant’sreporthashighlightedtheroleplayedbytheRequirementsSpecification.Hesuggeststhatthe

　　RequirementsSpecification’srelianceonambiguoustextualspecificationshasledtoproblemsofill-definedandpoorly

　　communicatedrequirements.Heclaimsthatthe‘analyst’sfailuretousediagrammaticmodelshasmeantthatmany

　　requirementswerenotfullyunderstoodbeforetheywereprogrammed.Specificationswithoutdiagramsareverydifficultto

　　qualityassure.’Hisreportquotesseveralexamplesoftextualspecifications.Twospecificationsarereproducedbelow;

　　Specification1（fieldnamesareshowninitalics）

　　ThesystemshouldholdinformationaboutJobs（jobnumber,jobdescription,grade）andabouttheDepartments

　　（departmentname,departmenthead）thattheseJobsarein.ADepartmentmayhavemanyJobsallocatedtoit,butone

　　JobisonlyinoneDepartment.WhentheseJobsbecomevacanttheyshouldbeadvertisedinbothInternalandExternal

　　media.Theinformationthatmustbestoredis

　　dateadvertised,sizeofadvertisement,noticeboardlocation

　　（forinternaladvertisementonly）,

　　newsletterreference

　　（forinternaladvertisementonly）,

　　newspaperedition

　　（forexternaladvertisementonly）andcostofadvertisement

　　（forexternaladvertisementonly）.InformationaboutApplicants（applicantname,applicantaddress）isrequired,specifyingwhichJobtheyareapplyingforandwheretheysawtheJobadvertised.

　　Specification2

　　WhenanapplicationformisreceivedfromanApplicant,aClerkenterstheinformationontheformintothesystem.Asit

　　isentered,itisvalidatedagainstJobdetailstoensurethattheApplicantisapplyingforavalidJob.Oncedetailshavebeen

　　enteredtheyarestoredonanApplicantdatabase.Overnightabatchprocessisruntosendanacknowledgementletterto

　　eachApplicant.ThedatethattheletterissentisnotedontheApplicantdetailsheldinthesystem.

　　RedefinitionProject

　　TheconsultanthassuggestedaRedefinitionProjecttoaddresstheproblemsencounteredbytheusers.Hesaysthat,

　　‘Iamsuggestingamini-projectwithagreedTermsofReferenceandaprojectplan.Theseproblemsneedtobeaddressed

　　inaplannedmanner’.

　　Theconsultantiskeentostressthathedoesnotwishtoover-engineerthesoftwaresolution.‘Wehavetoensurethatthe

　　trade-offbetweentime,costandqualityisappropriateforthedeliveredsoftware’,hesays,‘thedeliveredsoftwaremustbe

　　appropriatelylocatedonthetime/cost/qualitytriangle.’

　　1Theconsultanthasrecognisedthatambiguoustextualspecificationhascontributedtothesoftware’sproblems.He

　　claimsthatthe‘analyst’sfailuretousediagrammaticmodelshasmeantthatmanyrequirementswerenotfully

　　understoodbeforetheywereprogrammed.’Theimplicationisthattheuseofsuchdiagrammaticmodelsinanalysis

　　wouldhavesolvedmanyoftheambiguitiesofthespecification.

　　（a）Specification1inthescenariodescribesstaticstructures,whichcouldbemodelledwithaclassmodel,entity-

　　relationshipmodelorlogicaldatastructuremodel.

　　（i）BrieflyexplainthenotationofEITHERaclassmodelORanentity-relationshipmodelORalogicaldata

　　structuremodel;（4marks）

　　（ii）Usingthisnotation,modeltheinformationgiveninSpecification1.Noteanyassumptionsyouhave

　　madeorissuesyouwouldneedtoclarifywiththeuser.Youranswershouldindicatethefieldsineach

　　entity/class.（6marks）

2021年ACCA考试模拟试题：

财务管理（3）

AnorganisationisreviewingthewaythatInformationSystem（IS）projectsareaccountedforintheorganisation.At

　　presenttheInformationSystemsdepartment（whichundertakestheISprojects）isanon-rechargedcostcentre.

　　However,theorganisationwishestoexploretheadvantagesanddisadvantagesofotherchargingapproaches.

　　Fourapproachesarebeingconsidered

（1）Non-rechargeablecostcentre（currentsituation）

（2）Rechargedatcost

　　（3）Rechargedatamarkup（profitcentre）

　　（4）SettingupaseparateIScompany

　　Required:

　　FOREACHoftheFOURapproacheslistedabove:

　　（i）brieflydescribetheprincipleoftheapproach;（1mark）

　　（ii）brieflydescribeONEadvantageoftheapproach;（2marks）

　　（iii）brieflydescribeONEdisadvantageoftheapproach.（2marks）

　　Themarkallocationshownisforeachapproach,fourapproachesarelisted.

　　（20marks）

　　5（DesigningInformationSystems）

　　Anorganisationwishestopurchaseasoftwarepackagetoadministeritsworkflowrequirements.Itiscurrentlydrawing

　　upanInvitationtoTender（ITT）tosendouttopotentialsuppliers.

　　Required:

　　（a）IdentifyandbrieflydescribethecontentsofFOURpossiblesectionsoftheInvitationtoTenderwhichwillbe

　　senttothepotentialsuppliers.（12marks）

　　（b）SomeofthemanagersarescepticalabouttheformaldrawingupofanITT.Projectmanager,MaryMendes,

　　claims‘ourapproachistoselectasoftwarepackagefromawell-establishedsoftwarehouse,showittotheusers

　　andconvincethemthatitiswhattheywant.OursisamuchquickerapproachthanallthisformalITTstuff’.

　　ExplainthepotentialproblemsofMary’sapproachtosoftwarepackageselectionandexplainhowtheseare

　　overcomebyaformalapproachthatincludestheproductionofanITT.（8marks）

　　（20marks）

　　4

　　6（EvaluatingInformationSystems）

　　Anexaminationboardcurrentlyhasasystemwherethefollowingdetailsareheldaboutexaminations.Thereare

　　currently1,000examinationsonfile,setby100examiners.Eachexaminerhasset10examinations.Thereisa

　　simplecomputerfile（calledASSESSMENT）containing1,000records.Eachrecordhasthefollowingstructure:

　　ASSESSMENTfile

　　FieldnameLengthoffieldTypeoffield

　　Examinationnumber4Numeric

　　Examinationname30Character

　　Examinername30Character

　　Examineraddress50Character

　　Passmark2Numeric

2021年ACCA考试模拟试题：

会计师与企业

（1）

SectionA–BOTHquestionsarecompulsoryandMUSTbeattempted　　1DoricCo,alistedcompany,hastwomanufacturingdivisions:

partsandfridges.Ithasbeenmanufacturingpartsfordomesticrefrigerationandairconditioningsystemsforanumberofyears,whichitsellstoproducersoffridgesandairconditionersworldwide.Italsosellsaround50%ofthepartsitmanufacturestoitsfridgeproductiondivision.Itstartedproducingandsellingitsownbrandoffridgesafewyearsago.Afterlimitedinitialsuccess,competitioninthefridgemarketbecameverytoughandrevenueandprofitshavebeendeclining.Withoutfurtherinvestmenttherearecurrentlyfewgrowthprospectsineitherthepartsorthefridgedivisions.DoricCoborrowedheavilytofinancethedevelopmentandlaunchofitsfridges,andhasnowreacheditsmaximumoverdraftlimit.Themarketshavetakenapessimisticviewofthecompanyanditssharepricehasdeclinedto50cpersharefromahighof$2.85persharearoundthreeyearsago.

　　Extractsfromthemostrecentfinancialstatements:

　　AsurveyfromtherefrigerationandairconditioningpartsmarkethasindicatedthatthereispotentialforDoricCotomanufacturepartsformobilerefrigerationunitsusedincargoplanesandcontainers.Ifthisventuregoesaheadthenthepartsdivisionbefore-taxprofitsareexpectedtogrowby5%peryear.Theproposedventurewouldneedaninitialone-offinvestmentof$50million.

　　Suggestedproposals

　　TheBoardofDirectorshasarrangedforameetingtodiscusshowtoproceedandisconsideringeachofthefollowingproposals:

　　1.Toceasetradingandclosedownthecompanyentirely.

　　2.Toundertakecorporaterestructuringinordertoreducethelevelofdebtandobtaintheadditionalcapitalinvestmentrequiredtocontinuecurrentoperations.

　　5.Toclosethefridgedivisionandcontinuethepartsdivisionthroughaleveragedmanagementbuy-out,involvingsomeexecutivedirectorsandmanagersfromthepartsdivision.Thenewcompanywillthenpursueitsoriginalpartsbusinessaswellasthedevelopmentofthepartsformobilerefrigerationbusiness,describedabove.Allthecurrentandlong-termliabilitieswillbeinitiallyrepaidusingtheproceedsfromthesaleofthefridgedivision.Thefinanceraisedfromthemanagementbuy-outwillpayforanyremainingliabilities,theadditionalcapitalinvestmentrequiredtocontinueoperationsandre-purchasethesharesatap