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P184-新东方在线职业题库

Which one of the following statements does NOT explain why coding systems are used?

A

A code is more precise than a description so reduces ambiguity

B

A code is briefer than a description so saves time

C

A code is more suited to communicating wider issues than a description

D

The use of codes facilitates data processing

The following diagram represents the behaviour of one element of cost:Which one of the following descriptions is consistent with the above diagram?

A

Annual total cost of factory power where the supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption which is subject to a maximum annual charge.

B

Total annual direct material cost where the supplier charges a constant amount per unit which then reduces to a lower amount per unit after a certain level of purchases.

C

Total annual direct material cost where the supplier charges a constant amount per unit but when purchases exceed a certain level a lower amount per unit applies to all purchases in the year.

D

Annual total cost of telephone services where the supplier makes a fixed charge and then a constant unit rate for calls up to a certain level. This rate then reduces for all calls above this level.

An organisation has the following total costs at three activity levels:

Activity level (units) 8,000 12,000 15,000

Total cost $204,000 $250,000 $274,000

Variable cost per unit is constant within this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 11,000 units.What is the total cost at an activity level of 10,000 units?

A

$220,000

B

$224,000

C

$227,000

D

$234,000

A firm has to pay a $0.50 per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm's accounts?

A

selling expense

B

direct expense

C

production overhead

D

administrative overhead

Which of the following can be included when valuing inventory?

(i) Direct material

(ii) Direct labour

(iii) Administration costs

(iv) Production overheads

A

(i) and (ii) only

B

(i), (ii) and (iv)

C

(i), (ii)and(iii)

D

all of them

Which of the following is usually classed as a step cost?

A

Supervisor's wages

B

Raw materials

C

Rates

D

Telephone

Which of the following is not a cost objects?

A

a cost centre

B

a customer

C

a manager

D

a product

Which of the following describes depreciation of fixtures?

A

not a cash cost so is ignored in the cost accounts

B

part of overheads

C

part of prime cost

D

is a cash outflow

Which of the following costs would NOT be classified as a production overhead cost in a food processing company?

A

The cost of renting the factory building

B

The salary of the factory manager

C

The depreciation of equipment located in the materials store

D

The cost of ingredients

There is to be an increase next year in the rent from $12,000 to $14,000 for a warehouse used to store finished goods ready for sale. What will be the impact of this increase on the value of inventory manufactured and held in the warehouse?

A

an increase of $14,000

B

a decrease of $14,000

C

no change

D

an increase of $2,000

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