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P183-新东方在线职业题库

A manufacturing firm is very busy and overtime is being worked. How would the amount of overtime premium contained in direct wages normally be classed?

A

Part of prime cost

B

Factory overheads

C

Direct labour costs

D

Administrative overheads

A company makes chairs and tables. Which of the following items would be treated as an indirect cost?

A

Wood used to make a chair

B

Metal used for the legs of a chair

C

Fabric to cover the seat of a chair

D

The salary of the sales director of the company

Over which of the following is the manager of a profit centre likely to have control?

(i) Selling prices

(ii) Controllable costs

(iii) Apportioned head office costs

(iv) Capital investment in the centre

A

All of the above

B

(i), (ii) and (iii)

C

(i), (ii) and (iv)

D

(i) and (ii)

Which of the following best describes a controllable cost?

A

A cost which arises from a decision already taken, which cannot, in the short run, be changed.

B

A cost for which the behaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.

C

A cost which can be influenced by its budget holder.

D

A specific cost of an activity or business which would be avoided if the activity or business did not exist.

Which of the following items might be a suitable cost unit within the credit control department of a company?(i) Stationery cost(ii) Customer account

(iii) Cheque received and processed

A

Item (i) only

B

Item (ii) only

C

Item (iii) only

D

Items (ii) and (iii) only

Which of the following best describes a period cost?

A

A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.

B

A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.

C

A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treated as an expense for the period when the inventory is actually sold.

D

A cost that is incurred regularly every period, eg every month or quarter

A company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to these supervisors be classified?

A

As a direct labour cost

B

As a direct production expense

C

As a production overhead

D

As an administration overhead

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 staffWhich 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)

Which of the following describes a cost centre?

A

A unit of output or service for which costs are ascertained

B

A function or location for which costs are ascertained

C

A segment of the organisation for which budgets are prepared

D

An amount of expenditure attributable to a particular activity

The overhead expenses of a company are coded using a five digit coding system, an extract from which is

as follows:

Cost centre Code no Types of expense Code no

Machining 10 Indirect materials 410

Finishing 11 Depreciation of production machinery 420

Packing 12 Indirect wages 430

Stores 13 Maintenance materials 440

Maintenance 14 Machine hire costs 450

Depreciation of non-production equipment 460

The coding for the hire costs of a packing machine is 12450.

Which is the coding for the issue of indirect materials issued from stores to the machining department?

A

10410

B

10440

C

13410

D

13440

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