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P162-新东方在线职业题库

A company uses activity-based costing to calculate the unit cost of its products. The figures for Period 3 are as follows: production set-up costs are $84,000. Total production is 40,000 units of each of products A and B, and each run is 2,000 units of A or 5,000 units of B.

What is the set-up cost per unit of B?

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.

A company makes products A and B. It is experimenting with Activity Based Costing. Production set-up costs are $12,000; total production will be 20,000 units of each of products A and B. Each run is 1,000 units of A or 5,000 units of B.

What is the set-up cost per unit of A, using ABC?

Fill in the blanks. The major ideas behind ABC are as follows.

(a) Activities cause _____________

(b) Producing products creates demand for the _____________

(c) Costs are assigned to a product on the basis of the product's consumption of the _____________

材料全屏

31

【论述题】

Calculate the production overheads to be absorbed by one unit of each of the products using the following costing methods.

A traditional costing approach, using a direct labour hour rate to absorb overheads

Calculate the production overheads to be absorbed by one unit of each of the products using the following costing methods.

An activity based costing approach, using suitable cost drivers to trace overheads to products

材料全屏

33

【论述题】

Calculate the overhead cost per course for auditing using traditional volume based absorption costing to the nearest dollar.

Tin Co purchases $250 worth of metal from Steel Co. Tin Co agrees to pay Steel Co in 60 days time.What is the double entry

to record the purchase in Steel 0〇!3 books?

A

Debit sales $250, credit receivables $250

B

Debit purchases $250, credit payables $250

C

Debit receivables $250, credit sales $250

D

Debit payables $250, credit purchases $250

The following totals appear in the day books for March 20X8.

$

Sales day book 40,000

Purchases day book 20,000

Returns inwards day book 2,000

Returns outward day book 4,000

Opening and closing inventories are both $3,000.

What is the gross profit for March 20X8?

A

$22,000

B

$24,000

C

$20,000

D

$18,000

William's trial balance at 30 September 20X5 includes the following balances：

Trade receivables $75,943

Receivables allowance $4,751

How should these balances be reported in William's statement of financial position as at 30 September 20X5?

A

An asset of $71,192

B

An asset of $75,943 and a liability of $4,751

C

A liability of $71,192

D

A liability of $75,943 and an asset of $4,751

A trial balance is made up of a list of debit balances and credit balances.Which of the following statements is correct?

A

Every debit balance represents an expense.

B

Assets are represented by debit balances.

C

Liabilities are represented by debit balances.

D

Income is included in the list of debit balances

快速查题-ACCA英国注册会计师试题