快速查题-ACCA英国注册会计师试题

The following information is available for a hotel company for the latest thirty day period.Number of rooms available per night 40Percentage occupancy achieved 65%Room servicing cost incurred $3,900What was the room servicing cost per occupied room-night last period, to the nearest cent?

Annie is to set up a small hairdressing business at home. She anticipates working a 35-hour week and taking four weeks' holiday per year. Her expenses for materials and overheads are expected to be $3,000 per year, and she has set herself a target profit of $18,000 for the first year.Assuming that only 90% of her working time will be chargeable to clients, what price should she charge for a 'colour and cut' which would take 3 hours?

Which of the following is NOT a characteristic of service costing?

 The following statements have been made about life cycle costing: 

(1) Clean up costs should be included when assessing the profitability of a product 

(2) It is useful for organisations that develop products with a relatively short life 

Which of the above statements is/are correct? 

 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. 

While a drag and drop style question is impossible to fully replicate within a paper based medium, some questions of this style have been included for completeness. 

Which of the following are said to be benefits of lifecycle costing? 

       It provides the true financial cost of a product

  The length of the lifecycle can be shortened

  Expensive errors can be avoided in that potentially failing products can be avoided

  Lower costs can be achieved earlier by designing out costs

  Better selling prices can be set

  Decline stages of the lifecycle can be avoided 

Drag the items selected into the box below: 

Moonface is developing a new piece of technology with the following expected costs.  

What is the life cycle cost per unit? 

A manufacturing company uses three processes to make its two products, X and Y. The time available on the three processes is reduced because of the need for preventative maintenance and rest breaks. 

The table below details the process times per product and daily time available: 

Process                                  Hours available                    Hours required to make                  Hours required to make  

                                                      per day                               one unit of product X                         one unit of product Y

     1                                                   22                                                1.00                                                       0.75  

     2                                                   22                                                0.75                                                       1.00  

     3                                                   18                                                1.00                                                        0.50 

Daily demand for product X and product Y is 10 units and 16 units respectively.  

Which of the following will improve throughput? 

 The following statements have been made about throughput accounting:

 A Throughput accounting considers that the only variable costs in the short run are materials and components. 

B Throughput accounting considers that time at a bottleneck resource has value, not elsewhere. 

C Throughput accounting views stock building as a non-value-adding activity, and therefore discourages it.

 D Throughput accounting was designed as a decision-making tool for situations where there is a bottleneck in the production process. 

Which ONE of the above statements is not true of throughput accounting?

 Which of the following is a definition of the throughput accounting ratio?