快速查题-ACCA英国注册会计师试题

In calculating the life cycle costs of a product, which of the following items would beexcluded? 

(i) Planning and concept design costs

(ii) Preliminary and detailed design costs

(iii) Testing costs(iv) Production costs

(v) Distribution and customer service costs

As part of a process to achieve a target cost, GYE Inc are interviewing prospective customers to determine why they would buy the product and how they would use it.What term best describes this process?

 The following statements have been made about cost classifications. 

(1) Repairs under warranty are an external failure cost 

(2) Lower selling price for sub quality goods is an internal failure cost 

Which of the above statements is/are correct? 

 What are the main elements of an environmental management system per ISO 14001? 

 List the three categories of material flows under a system of (material) flow cost accounting. 

 Identify four reasons why environmental costs are important to management accountants. 

 An organisation manufactures and sells a single product, the G. It has produced the following budget for the coming year: 

If inventory levels are negligible, what is the breakeven point in units? 

 A company manufactures and sells a single product with a variable cost per unit of $36. It has a contribution ratio of 25%. The company has weekly fixed costs of $18,000.  

What is the weekly breakeven point, in units? 

A company makes a single product with the following data:  

                                                                                      $                           $ 

Selling price                                                                                           25 

Material                                                                        5 

Labour                                                                         7 

Variable overhead                                                     3 

Fixed overhead                                                          4  

                                                                                                                 (19) 

                                                                                                                 ––– 

Profit per unit                                                                                           6  

                                                                                                                 ––– 

Budgeted output is 30,000 units. 

In relation to this data, which of the following statements is correct? 

At 31 March 20X2 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600.

At 31 March 20X3 the heating oil in hand was $9,300 and there was an outstanding heating oil bill of $3,200.Payments made

for heating oil during the year ended 31 March 20X3 totalled $34,600.Based on these figures,

what amount should appear in the company's statement of profit or loss and other comprehensive income for heating oil for

the year?