F2_ACCA英国注册会计师考试试题及答案P22-新东方在线职业题库

Using data from twelve European countries, it has been calculated that the correlation between the level of car ownership and the number of road deaths is 0.73. Which of the statements shown follow from this?(i) High levels of car ownership cause high levels of road deaths(ii) There is a strong relationship between the level of car ownership and the number of road deaths(iii) 53% of the variation in the level of road deaths from one country to the next can be explained by the corresponding variation in the level of car ownership(iv) 73% of the variation in the level of road deaths from one country to the next can be explained by the corresponding variation in the level of car ownership

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(ii) and (iv) only

The regression equation Y = 3 + 2X has been calculated from 6 pairs of values, with X ranging from 1 to 10. The correlation coefficient is 0.8. It is estimated that Y = 43 when X = 20. Which of the following are true?

(i) The estimate is not reliable because X is outside the range of the data

(ii) The estimate is not reliable because the correlation is low

(iii) The estimate is reliable

(iv) The estimate is not reliable because the sample is small

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iv) only

D

(i) and (iv) only

In calculating the regression equation linking two variables, the standard formulae for the regression coefficients are given in terms of X and Y. Which of the following is true?

A

X must be the variable which will be forecast

B

It does not matter which variable is which

C

Y must be the dependent variable

D

Y must be the variable shown on the vertical

Which of the following is a feasible value for the correlation coefficient?

A

-2.0

B

-1.2

C

0

D

+1.2

A new product is being developed. The development will take one year and the product is expected to have a life cycle of two years before it is replaced.Which of the following statements are true of life cycle costing?Statement 1 It is useful for assessing whether new products have been successful.Statement 2 The individual profitability for products is less accurate.

A

Both statements are true

B

Both statements are false

C

Statement 1 is true and statement 2 is false

D

Statement 2 is true and statement 1 is false

A chain of coffee shops has implemented a Total Quality Management system to ensure high quality and consistency across all outlets. As part of the scheme, the chain offers a free replacement drink to any customer not completely satisfied with their purchase. Which of the following BEST describes the cost of providing replacement drinks?

A

An external failure cost

B

An internal failure cost

C

A prevention cost

D

An appraisal cost

Which costing method is based around a calculation involving a desired profit margin and a competitive market price?

A

Activity Based Costing

B

Total Quality Management

C

Target costing

D

Life cycle costing

Which ONE of the following is an advantage of Activity Based Costing?

A

It provides more accurate product costs

B

It is simple to apply

C

It is a form of marginal costing and so is relevant to decision making

D

It is particularly useful when fixed overheads are very low

In the context of quality costs, what would customer compensation costs and test equipment running costs be classified as?

A

Customer compensation costs Test equipment running costs

Internal failure costs Prevention costs

B

Customer compensation costs Test equipment running costs

Internal failure costs Appraisal costs

C

Customer compensation costs Test equipment running costs

External failure costs Appraisal costs

D

Customer compensation costs Test equipment running costs

External failure costs Prevention costs

The selling price of product K is set at $450 for each unit and the company requires a return of 20% from the product.

What is the target cost for each unit for the coming year?

A

$300

B

$360

C

$400

D

$450

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