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P61-新东方在线职业题库

Which of the following statements is FALSE in relation to learning curve theory?

A

The learning curve theory states that the average time per unit produced is assumed to decease by a constant percentage every time total output doubles

B

When a certain level of units have been produced the learning process comes to an end and any extra units produced tend to take the same amount of time

C

The formula for the learning curve is Y = aX b where Y is the cumulative average time per unit to produce X units, X is the cumulative number of units, a is the time taken for the first unit of output, and b is the index of learning.

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66

【论述题】

Prepare a statement of cash flows for Snowdrop for the year ended 31 May 20X5 in accordance with IAS 7 Statement of cash flows, using the indirect method.

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67

【论述题】

Prepare a statement of cash flows for Geofost for the year ended 31 October 20X7 in accordance with IAS 7 Statement of cash flows, using the indirect method.

Which of the following accounting procedures are used for controlling costs conditional on a given volume of production?

A

Flexible budgeting YES Standard costing YES

B

Flexible budgeting YES Standard costing NO

C

Flexible budgeting NO Standard costing YES

D

Flexible budgeting NO Standard costing NO

When considering setting standards for costing, which of the following would NOT be appropriate?

A

The normal level of activity should always be used for absorbing overheads

B

Average prices for materials should be used, encompassing any discounts that are regularly available

C

The labour rate used will be the rate at which the labour is paid

D

Average material usage should be established based on generally-accepted working practices

Which of the following transactions would result in an increase in capital employed?

A

Selling inventory at a profit

B

Writing off a bad debt

C

Paying a payable in cash

D

Increasing the bank overdraft to purchase a non-current asset

In which of the following production environments is the use of standard costs most appropriate?

A

For mass produced products

B

In a JIT production environment

C

In a target costing environment

D

In a TQM production environment

From the following information regarding the year to 31 August 20X6, what is the accounts payable payment period? You

should calculate the ratio using purchases as the denominator.

$

Sales 43,000

Cost of sales 32,500

Opening inventory 6,000

Closing inventory 3,800

Trade accounts payable at 31 August 20X6 4,750

A

40 days

B

50 days

C

53 days

D

57 days

Which of the following statements about standard costing is NOT correct?

A

Standard costing is less applicable in a modern manufacturing environment where a large proportion of total costs are overhead costs that are fixed in the short term

B

Managers expect to access up to date performance information on-line, and standard costing systems do not easily provide this

C

Management may prefer alternative methods of performance reporting instead of standard costing

D

Managers no longer rely on formal budgetary control reports to monitor performance

What is the gearing of the company? You should calculate gearing using capital employed as the denominator.

A

13%

B

16%

C

20%

D

24%

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