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P179-新东方在线职业题库

Which of the following statements concerning cases brought before a Magistrate's Courts is correct?

A

The case is decided by the Magistrate rather than a jury

B

Only criminal cases are heard at a Magistrate's Court

C

Appeals are made directly to the Court of Appeal

Which of the following offences would only be heard at a Magistrate's Court?

A

An indictable offence

B

A summary offence

C

A 'triable either way' offence

Which type of law is concerned with the function and operation of local authorities?

A

Public Law

B

Private Law

C

Common Law

D

Equity

Which TWO of the following terms are associated with criminal law rather than civil law?

(1) Punishment

(2) Public law

(3) Compensation

(4) Claimant

A

1 and 2

B

1 and 4

C

2 and 3

D

3 and 4

Which of the following would be classified as direct labour?

A

Personnel manager in a company servicing cars

B

Bricklayer in a construction company

C

General manager in a DIY shop

D

Maintenance manager in a company producing cameras

Which of the following describes Cost centres?

A

units of product or service for which costs are ascertained

B

amounts of expenditure attributable to various activities

C

functions or locations for which costs are ascertained

D

a section of an organisation for which budgets are prepared and control exercised

A kitchen fitting company receives an invoice for sub-contractors who were used to connect the gas supply to a cooker installed in a new kitchen. How would this invoice be classified?

A

Direct expenses

B

Indirect expenses

C

Direct labour

D

Indirect labour

A manufacturing company has four types of cost (identified as Tl, T2, T3 and T4).

The total cost for each type at two different production levels is:

Cost type Total cost for 125 units Total cost for 180 units

$ $

T1 1,000 1,260

T2 1,750 2,520

T3 2,475 2,826

T4 3,225 4,644

Which two cost types would be classified as being semi-variable?

A

T1 and T3

B

T1 and T4

C

T2 and T3

D

T2 and T4

The following data relate to the overhead expenditure of contract cleaners at two activity levels:Square metres cleaned 12,750 15,100Overheads $73,950 $83,585Using the high-low method, what is the estimate of the overhead cost if 16,200 square metres are to be cleaned?

A

$88,095

B

$89,674

C

$93,960

D

$98,095

A company manufactures and sells toys and incurs the following three costs:(i) Rental of the finished goods warehouse(ii) Depreciation of its own fleet of delivery vehicles(iii) Commission paid to sales staff.Which of these are classified as distribution costs?

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(i), (ii) and (iii)

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