快速查题-ACCA英国注册会计师试题

A chemical process has a normal wastage of 10% of input. In a period, 2,500 kgs of material were input and there was an abnormal loss of 75 kgs.

What quantity of good production was achieved?

In a particular process, the input for the period was 2,000 units. There were no inventories at the beginning or end of the process. Normal loss is 5% of input. In which of the following circumstances is there an abnormal gain?

(i) Actual output = 1,800 units

(ii) Actual output = 1,950 units

(iii) Actual output = 2,000 units

Which of the following statements about an organisation chart is not true?

Which of the following is a correct definition of 'span of control'?

Which of the following statements about qualities of good information is false?

The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning?

The inventory value for the financial statements of Global Co for the year ended 30 June 20X3 was based on a inventory

count on 7 July 20X3,

which gave a total inventory value of $950,000.Between 30 June and 7 July 20X6, the following transactions took place.

                                                                       $

Purchase of goods                                      11,750

Sale of goods (mark up on cost at 15%)     14,950

Goods returned by Global Co to supplier    1,500

What figure should be included in the financial statements for inventories at 30 June 20X3?

Which of the following costs may be included when arriving at the cost of finished goods inventory for inclusion in the financial statements of a manufacturing company?

1 Carriage inwards

2 Carriage outwards

3 Depreciation of factory plant

4 Finished goods storage costs

5 Factory supervisors' wages

Which of the following may be considered to be objectives of budgeting?(i) Co-ordination(ii) Communication(iii) Expansion(iv) Resource allocation

What does the statement 'sales is the principal budget factor' mean?