ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P112-新东方在线职业题库

WQT Co manufactures a single product and an extract from their flexed budget for production costs is as follows.

Activity level

80% 90%

$ $

Direct material 2,400 2,700

Labour 2,120 2,160

Production overhead 4,060 4,080

8,580 8,940

What would the total production cost allowance be in a budget flexed at the 83% level of activity? (to the nearest $)

A

$6,266

B

$6,888

C

$8,586

D

$8,688

Which of these statements is untrue?

A

Spreadsheets make the calculation and manipulation of data easier and quicker

B

Spreadsheets are very useful for word-processing

C

Budgeting can be done very easily using spreadsheets

D

Spreadsheets are useful for plotting graphs

What is the shadow price of one hour of machine time in the Mixing Department?

A

$3

B

$7

C

$10.50

D

$1,193

In what circumstances does slack arise?

A

At the optimal solution, when the resource used equals the resource available

B

At the optimal solution, when a minimum quantity of a resource must be used, and more than that quantity is used

C

At the optimal solution, when the resource used is less than the resource available

D

At the optimal solution, when a minimum quantity of resource is used

The following draft annual budget has been prepared for the machining room of a production centre. The machining room makes four components which are then transferred to an assembly and fitting department.

The machining room has a maximum capacity of 24,000 hours per year, but any quantity of any of the components can be purchased from an external supplier if required. It is essential that the budgeted quantities of all four components be delivered to the assembly and fitting department. This means that some of the budgeted requirement for components will have to be purchased externally.

In order to optimise the financial return, which component should be purchased externally?

A

Component W

B

Component X

C

Component Y

D

Component Z

A company makes two products, X and Y, with the same machines and the same direct labour workforce. The following information is available for the next budget period.

During the period there will be a maximum of 20,000 machine hours and 48,000 direct labour hours available, and these resources could be limiting factors on output and sales. If linear programming is used to determine the optimum production quantities of Product X and Product Y, which one of the following would be a constraint in the linear programming model?

A

0.3x + 0.2y ≤ 48,000

B

0.5x + 0.2y ≤ 20,000

C

0.6x + 0.3y ≤ 20,000

D

0.6x + 0.5y ≤ 48,000

A company manufactures three products using different amounts of the same grade of labour, which is in short supply. The following budgeted data relates to the products:

What order should the products be manufactured in to ensure that profit is maximised?

A

P1 2nd P2 1st P3 3rd

B

P1 2nd P2 3rd P3 1st

C

P1 1st P2 3rd P3 2nd

D

P1 1st P2 2nd P3 3rd

The following control account has been prepared by a trainee accountant:

RECEIVABLES LEDGER CONTROL ACCOUNT

A

$395,200

B

$304,300

C

$307,100

D

$309,500

ABC Co makes three products, budget information is provided below.

Material A is in short supply and ABC Co only have 10,000 kgs available. Material A costs $10 per kg.

What is the optimum production plan for ABC Co?

A

1000 As, 0 Bs and 2,975 Cs

B

0 As, 2,000 Bs and 3,000 Cs

C

1,000 As, 2,000 Bs and 500 Cs

D

1,000 As, 2,000 Bs and 3,000 Cs

The following receivables ledger control account prepared by a trainee accountant contains a number of errors:

RECEIVABLES LEDGER CONTROL ACCOUNT

$ $

20X4 20X4

1 Jan Balance 614,000 31 Dec Credit sales 301,000

31 Jan Cash from credit customers 311,000 Discounts allowed 3,400

Contras against amounts Irrecoverable debts

due to suppliers in written off 32,000

payables ledger 8,650 Interest charged on overdue

accounts 1,600

Balance 595,650 933,650

933,650

What should the closing balance on the control account be after the errors in it have been corrected?

A

$561,550

B

$578,850

C

$581,550

D

$568,350

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