快速查题-ACCA英国注册会计师试题

VPS is a large manufacturing business that is introducing an activity based costing system into its business. VPS ships components via its own logistics operation to its central manufacturing centre in Glasgow from a wide variety of locations. It is attempting to identify the correct cost driver for the cost pool called ‘component handling’. 

Which of the following would be the correct figure to use? 

A company which makes two products, Alpha and Zeta, uses activity-based costing to absorb its overheads. It has recently identified a new overhead cost pool for inspection costs and has decided that the cost driver is the number of inspections.

 The following information has been provided:  

Total inspection costs                                              $250,000  

                                                                                        Alpha                          Zeta 

Production volume (units)                                          2,500                         8,000 

Machine hours per unit                                                   1                                1.5 

Units per batch                                                                500                          1,000 

Inspections per batch                                                      4                                 1 

What is the inspection cost per unit for product Alpha? 

 A fixed charge: 

Company law requires a company to maintain a register of charges, but not a register of debentureholders.  

 If a company makes an unlawful dividend, who may be involved in making good the distribution? 

Which type of dividend is paid by the issue of additional shares?

The following are all steps in the implementation of the target costing process for a product: 

(1) Calculate the target cost. 

(2) Calculate the estimated current cost based on the existing product specification. 

(3) Set the required profit. 

(4) Set the selling price. 

(5) Calculate the target cost gap. 

Which of the following represents the correct sequence if target costing were to be used? 

 In target costing, which of the following would be a legitimate strategy to reduce a cost gap for a product that existed in a competitive industry with demanding shareholders?