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P155-新东方在线职业题库

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【单项选择题】

Based on the data above, at what level of inventory would a replenishment order be issued?

A

600 units

B

1,125 units

C

1,710 units

D

1,750 units

Based on the data above, what is the maximum inventory level?

A

1,750 units

B

2,275 units

C

2,860 units

D

2,900 units

In a period where opening inventories were 15,000 units and closing inventories were 20,000 units, a firm had a profit of $130,000 using absorption costing. If the fixed overhead absorption rate was $8 per unit, the profit using marginal costing would be which of the following?

A

$90,000

B

$130,000

C

$170,000

D

Impossible to calculate without more information

In a period, a company had opening inventory of 31,000 units and closing inventory of 34,000 units. Profits based on marginal costing were $850,500 and on absorption costing were $955,500. If the budgeted total fixed costs for the company was $1,837,500, what was the budgeted level of

A

32,500

B

52,500

C

65,000

D

105,000

Which of the following could be used to describe activity based budgeting (ABB)?

Select all that apply.

A

A method of budgeting based on an activity framework and utilising cost driver data in the budget setting and variance feedback processes

B

The use of costs determined using ABC as a basis for preparing budgets

C

The definition of the activities that underlie the financial figures in each function and the use of the level of activity to decide how much resource should be allocated, how well it is being managed and to explain variances from budget

Ohno Co uses activity based costing and produces three products called EM, TM and GM.

Ohno Co expects to incur the following indirect production costs next year.

What is the cost per machine set-up?

Ohyes Co uses activity based costing and produces three products called ET, TT and GT.

Ohyes Co expects to incur the following indirect production costs next year.

What is the cost per purchase order?

Product YZ2 is made in a production process where machine time is a bottleneck resource. Production of one unit of Product YZ2 takes 0.25 machine hours. The costs and selling price of Product YZ2 are as follows:

In a system of throughput accounting, what is the return per factory hour?

A company manufactures Product Q, which sells for $50 per unit and has a material cost of $14 per unit and a direct labour cost of $10 per unit. The total direct labour budget for the year is 18,000 hours of labour time at a cost of $10 per hour. Factory overheads are $1,620,000 per year. The company has identified machine time as the bottleneck in production. Product Q needs 0.05 hours of machine time per unit produced. The maximum capacity for machine time is 6,000 hours per year.

What is the throughput accounting ratio for Product Q (to 1 dp)?

Which two of the following statements about activity based costing are true?

A

Implementation of ABC is unlikely to be cost effective when variable production costs are a low proportion of total production costs.

B

In a system of ABC, for costs that vary with production levels, the most suitable cost driver is likely to be direct labour hours or machine hours.

C

Activity based costs are the same as relevant costs for the purpose of short-run decision making.

D

Activity based costing is a form of absorption costing.

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