2023年ACCA／CAT考试历年高频考试卷核心考点选编附答案.docxVIP

2023年ACCA／CAT考试历年高频考试卷核心考点选编附答案

预祝考试顺利！

卷I

一.单选题(共10题)

1.8PandQareinpartnership,sharingprofitsintheratio2:1.On1July2004theyadmittedP’ssonRasapartner.P

guaranteedthatR’sprofitsharewouldnotbelessthan$25,000forthesixmonthsto31December2004.Theprofitsharing

arrangementsafterR’sadmissionwereP50%,Q30%,R20%.Theprofitfortheyearended31December

2004is$240,000,accruingevenlyovertheyear.

WhatshouldP’sfinalprofitsharebefortheyearended31December2004?

A.$140,000

B.$139,000

C.$114,000

D.$139,375

请看正确答案：B

$139,000

解析：80,000+60,000–1,000=139,000

2.Acompanypredictedthatthelearningrateforproductionofanewproductwouldbe80%.Theactuallearningratewas75%.Thefollowingpossiblereasonswerestatedforthis:

A.(i)Thenumberofnewemployeesrecruitedwaslowerthanexpected

B.(ii)Unexpectedproblemswereencounteredwithproduction

C.(iii)UnexpectedchangestoHealthandSafetylawsmeantthatthecompanyhadtoincreasethenumberofbreaksduringproductionforemployees

D.Whichoftheabovereasonscouldhavecausedthedifferencebetweentheexpectedrateoflearningandtheactualrateoflearning?

E.Alloftheabove

F.(ii)and(iii)only

G.(i)only

H.Noneoftheabove

请看正确答案：G

(i)only

解析：Thelearningratewasactuallybetterthanexpectedandonly(i)couldcauseittoimprove.

3.In2014MrYuaninheritedanestateofRMB2millionfromhisunclewhohaddiedtwomonthsearlier.

A.Whatisthecorrecttreatmentoftheestateincomeforindividualincometaxpurposes?

B.Theestateincomeisnottaxable

C.Theestateincomewillbetaxedasoccasional(adhoc)income

D.Theestateincomewillbetaxedasotherincome

E.Theestateincomewillbetaxedasserviceincome

请看正确答案：B

Theestateincomeisnottaxable

4.24WhatfigureshouldappearintheconsolidatedbalancesheetoftheJgroupasat31December2004forminority

interest?

A.$32,000

B.$16,