快速查题-ACCA英国注册会计师试题

Which of the following would be considered a service industry?(i) An airline company(ii) A railway company(iii) A firm of accountants

Which of the following are likely to use service costing?(i) A college (ii) A hotel (iii) A plumber

Which of the following would be considered a service industry?

(i) An airline company

(ii) A railway company

(iii) A firm of accountants

 The following information relates to a management consultancy organisation:  

                                                                                            $ 

Salary cost per hour for senior consultants                        40

Salary cost per hour for junior consultants                         25

Overhead absorption rate per hour applied to all hours     20

The organisation adds 40% to total cost to arrive at the final fee to be charged to a client. Assignment number 789 took 54 hours of a senior consultant's time and 110 hours of junior consultants'  time.  What is the final fee to be charged for Assignment 789?  

A company operates a job costing system. Job number 1012 requires $45 of direct materials and $30 of direct labour. Direct labour is paid at the rate of $7.50 per hour. Production overheads are absorbed at a rate of $12.50 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.What is the total cost of job number 1012?

Last year, Bryan Air carried excess baggage of 250,000 kg over a distance of 7,500 km at a cost of $3,750,000 for the extra fuel.What is the cost per kg-km?

The following question is taken from the December 2012 exam paper.

A truck delivered sand to two customers in a week. The following details are available.

Customer                         Weight of goods delivered (kilograms)                          500 (kilograms)

X                                                     500                                                                         200

Y                                                    180                                                                         1,200

                                                       680                                                                        1,400

The truck cost $3,060 to operate in the week. Each customer delivery was carried out separately, and the truck made no other deliveries in the week.What is the cost per kilogram/kilometre of sand delivered in the week (to the nearest $0.001)?

Last month a manufacturing company's profit was $2,000, calculated using absorption costing principles. If marginal costing principles had been used, a loss of $3,000 would have occurred. The company's fixed production cost is $2 per unit. Sales last month were 10,000 units.

What was last month's production (in units}?

      ________units

 A company has recently adopted throughput accounting as a performance measuring tool. Its results for the last month are shown below.  

Units produced                                                                                  1,150  

Units sold                                                                                               800  

Materials purchased                        900 kg costing                    $13,000  

Opening material inventory used    450 kg costing                    $7,250  

Labour costs $6,900  Overheads                                                  $4,650  

Sales price                                                                                             $35  

There was no opening inventory of finished goods or closing inventory of materials. 

What is the throughput accounting ratio for this product? 

 The following details relate to three services offered by DSF.  

All three services use the same direct labour, but in different quantities. 

In a period when the labour used on these services is in short supply, the most and least profitable use of the labour is: