快速查题-ACCA英国注册会计师试题

 Edward sells two products with selling prices and contributions as follows: 

Edwards’s fixed costs are $1,400,000 per year. 

What is Edwards’s current breakeven revenue to the nearest $? 

Edward sells two products with selling prices and contributions as follows:  

Edwards’s fixed costs are $1,400,000 per year.

 Edward now anticipates that more customers will buy the cheaper product G and that budgeted sales will be 150,000 units for each product. 

If this happens what would happen to the breakeven revenue? 

The following breakeven chart has been drawn for a company’s single product: 

Which of the following statements about the product are correct?

 (i) The product’s selling price is $10 per unit. 

(ii) The product’s variable cost is $8 per unit. 

(iii) The product incurs fixed costs of $30,000 per period. 

(iv) The product earns a profit of $70,000 at a level of activity of 10,000 units. 

 C/S ratio = P/V ratio × 100

Which of the following is not a major assumption of breakeven analysis? 

 HG plc manufactures four products. The unit cost, selling price and bottleneck resource details per unit are as follows.  

Assuming that labour is a unit variable cost, if budgeted unit sales are in the ratio W : 2, X : 3, Y : 3, Z : 4 and monthly fixed costs are budgeted to be $15,000, the number of units of W that would be sold per month at the budgeted breakeven point is nearest to: 

 Co X makes two products Y and Z, which it sells in the ratio 4:2. (This ratio is based on the sales revenue.) The sales prices and variables costs of Y and Z are as follows:  

                                               Sales price                               Variable costs

 Y                                                      $61                                             $42 

Z                                                       $95                                             $63 

Fixed costs for the business are $200,000. 

What is the breakeven revenue for the business (to the nearest whole number)? 

During 20X4, B, a limited liability company, paid a total of $60,000 for rent, covering the period from 1 October 20X3 to 31

March 20X5.

What figures should appear in the company's financial statements for the year ended 31 December 20X4?

comprehensive income financial position           Statement of profit or loss and other Statement of

 $                                                                                        $

This question appeared in the June 2015 exam. 

The following information is available for a manufacturing company which produces multiple products: 

(1) The product mix ratio 

(2) Contribution to sales ratio for each product 

(3) General fixed costs 

(4) Method of reapportioning general fixed costs 

Which of the above are required in order to calculate the breakeven sales revenue for the company? 

The trainee accountant at Judd Co has forgotten to make an accrual for rent for December in thefinancial statements for the

year ended 31 December 20X2. Rent is charged in arrears at the end of February, May, August and November each year.

The bill payable in February is expected to be $30,000. Judd Co’s draft statement of profit or loss shows a profit of $25,000

and draft statement of financial position shows net assets of $275,000.

What is the profit or loss for the year and what is the net asset position after the accrual has been included in the financial

statements?

Profit for the year  Net asset position