快速查题-ACCA英国注册会计师试题

Chapter1-3

Chapter4-5

Chapter6

Chapter9-10

Chapter11-14

Chapter15-19

Chapter20-22

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共找出469题

If a company has no production resource limitations, in which order would the following budgets be prepared? (i) Material usage budget (iv) Finished goods inventory budget(ii) Sales budget (v) Production budget(iii) Material purchase budget (vi) Material inventory budget

(v), (iv), (i), (vi), (iii), (ii)

(ii), (iv), (v), (i), (vi), (iii),

(ii), (iv), (v), (i), (iii), (vi)

(ii), (v), (iv), (i), (vi), (iii)

In a situation where there are no production resource limitations, which of the following items of information must be available for the production budget to be completed?(i) Sales volume from the sales budget(ii) Material purchases from the purchases budget(iii) Budgeted change in finished goods inventory(iv) Standard direct labour cost per unit

(i), (ii) and (iii)

(i), (iii) and (iv)

(i) and (iii)

All of them

When preparing a production budget, what does the quantity to be produced equal?

Sales quantity + opening inventory of finished goods + closing inventory of finished goods

Sales quantity - opening inventory of finished goods + closing inventory of finished goods

Sales quantity - opening inventory of finished goods - closing inventory of finished goods

Sales quantity + opening inventory of finished goods - closing inventory of finished goods

The quantity of material in the material purchases budget is greater than the inferred from quantity of material in the material usage budget. Which of the following statements can be this situation?

Wastage of material occurs in the production process

Finished goods inventories are budgeted to increase

Raw materials inventories are budgeted to increase

Raw materials inventories are budgeted to decrease

材料全屏

【单项选择题】

What is the full production cost of completed units during November?

$10,400

$16,416

$16,800

$20,520

What is the value of the closing work in progress on 30 November?

$2,440

$3,720

$4,104

$20,520

材料全屏

【单项选择题】

How many equivalent units are used when calculating the cost per unit in relation to overhead?

500

600

630

700

What is the value of the units transferred to process 2?

$7,200

$13,200

$14,840

$15,400

材料全屏

【单项选择题】

If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June?

$1.25

$2.22

$2.50

$2.75

If costs are apportioned between joint products on a physical unit basis, what was the total cost of product P production in June?

$8,000

$8,800

$10,000

$12,000