快速查题-ACCA英国注册会计师试题

In the context of employment law and statutory protection for the self-employed, which of the following statements is correct?

Which of the following describes the type of contract that an employee has? 

 Which of the following factors indicates that a person is self-employed rather than an employee? 

A company plans to sell 24,000 units of product R next year. Opening inventory of R is expected to be 2,000 units and PQ Co plans to increase inventory by 25 per cent by the end of the year. How many units of product R should be produced next year?

Each unit of product Alpha requires 3 kg of raw material. Next month's production budget for product Alpha is as follows.

Opening inventories:                                  

Raw materials                                              15,000kg

Finished units of Alpha                                 2,000 units

Budgeted sales of Alpha                              60,000 units

Planned closing inventories:

Raw materials                                              7,000kg

Finished units of Alpha                                 3,000 units

How many kilograms of raw materials should be purchased next month?

Budgeted sales of X for December are 18,000 units. At the end of the production process for X, 10% of production units are scrapped as defective. Opening inventories of X for December are budgeted to be 15,000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check. What is the production budget for X for December?

A company manufactures a single product, M. Budgeted production output of product M during August is 200 units. Each unit of product M requires 6 labour hours for completion and PR Co anticipates 20 per cent idle time. Labour is paid at a rate of $7 per hour. What is the direct labour cost budget for August?

Each unit of product Echo takes five direct labour hours to make. Quality standards are high, and 8% of units are rejected after completion as sub-standard. Next month's budgets are as follows.Opening inventories of finished goods 3,000 units Planned closing inventories of finished goods 7,600 units Budgeted sales of Echo 36,800 unitsAll inventories of finished goods must have successfully passed the quality control check.What is the direct labour hours budget for the month?

Which of the following conditions must be true for a price discrimination policy to be sensible? 

 A product has a prime cost of $12, variable overheads of $3 per unit and fixed overheads of $6 per unit. 

Which pricing policy gives the highest price?