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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Which of the following relates to management accounts and which to financial accounts?

Management accounts Financial accounts

Prepared yearly

For internal use

Contains future information

In which ways do management accountants helps manager of a business?

YES NO

Control

Plan

Co-ordinate

Make decisions

Motivate

Which of the following are primary sources of data and which are secondary sources of data?

Primary Secondary

Data collected outside a polling station regarding voters choices

An internet search for the cheapest fuel available in the area

Government statistics on the levels of unemployment

Data collected by observation on the number of cars flowing through a junction

during peak travel hours

A pie chart is being produced to represent the sales from different regional offices of a

business: $000

North 125

North West 180

East 241

South 691

South East 147

Total 1,384

What would be the angle of the East divisions section on the pie chart (to the nearest whole degree)? O

Referring to the graph which statements are true and which are false?

True False

Area 3 shows the best performance in Q3

Area 2 sales are consistent quarter on quarter

Q4 has the largest volume of sales across all areas

Area 1 shows the best performance in Q2

When gathering information on a potential client you can use both internal sources of information and external sources of information.Which TWO of the following would be classified as internally generated information?

Supplier references

Credit reference agency reports

Sales information

Ratio calculations

A manufacturing firm is very busy and overtime is being worked. How would the amount of overtime premium contained in direct wages normally be classed?

Part of prime cost

Factory overheads

Direct labour costs

Administrative overheads

A company makes chairs and tables. Which of the following items would be treated as an indirect cost?

Wood used to make a chair

Metal used for the legs of a chair

Fabric to cover the seat of a chair

The salary of the sales director of the company

Over which of the following is the manager of a profit centre likely to have control?

(i) Selling prices

(ii) Controllable costs

(iii) Apportioned head office costs

(iv) Capital investment in the centre

All of the above

(i), (ii) and (iii)

(i), (ii) and (iv)

(i) and (ii)

Which of the following best describes a controllable cost?

A cost which arises from a decision already taken, which cannot, in the short run, be changed.

A cost for which the behaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.

A cost which can be influenced by its budget holder.

A specific cost of an activity or business which would be avoided if the activity or business did not exist.