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 can be included when valuing inventory?

(i) Direct material

(ii) Direct labour

(iii) Administration costs

(iv) Production overheads

(i) and (ii) only

(i), (ii) and (iv)

(i), (ii)and(iii)

all of them

Which of the following is usually classed as a step cost?

Supervisor's wages

Raw materials

Rates

Telephone

Which of the following is not a cost objects?

a cost centre

a customer

a manager

a product

Which of the following describes depreciation of fixtures?

not a cash cost so is ignored in the cost accounts

part of overheads

part of prime cost

is a cash outflow

Which of the following costs would NOT be classified as a production overhead cost in a food processing company?

The cost of renting the factory building

The salary of the factory manager

The depreciation of equipment located in the materials store

The cost of ingredients

There is to be an increase next year in the rent from $12,000 to $14,000 for a warehouse used to store finished goods ready for sale. What will be the impact of this increase on the value of inventory manufactured and held in the warehouse?

an increase of $14,000

a decrease of $14,000

no change

an increase of $2,000

The diagram represents the behaviour of a cost item as the level of output changes:Which ONE of the following situations is described by the graph?

Discounts are received on additional purchases of material when certain quantities are purchased.

Employees are paid a guaranteed weekly wage, together with bonuses for higher levels of production

A licence is purchased from the government that allows unlimited production

Additional space is rented to cope with the need to increase production

The data may be illustrated by the following chart. What type of chart is it?

Simple bar chart

Multiple bar chart

Component bar chart

Ogive

Which one of the following statements is true?

Sales of mint choc chip rose steadily over the four months

Total sales fell in the month of July

In June, the gap between sales of strawberry and sales of chocolate reduced

Sales of blueberry rose in May and July

The table below shows a company's sales figures for the first six months of the year.What kind of graph or chart would you use to show the fluctuations of total monthly sales figures across the six months?

Percentage component bar chart

Scatter diagram

Line graph

Pie chart