快速查题-ACCA英国注册会计师试题

Which of the following are primary data?

(i) Information on timesheets used for making up wages

(ii) Information from a government publication concerning forecast inflation rates used for budgeting

(iii) Information from a trade publication used to choose a supplier of raw materials

Which one of the following is an example of internal information for the wages department of a large company?

The following table shows that the typical salary of part qualified accountants in five different regions of England.

Area                                  Typical salary

                                                $

South-east                          21,500                       

Midlands                             20,800

North-east                          18,200

North-west                          17,500

South-west                          16,700

Which diagram would be the best one to draw to highlight the differences between areas?

A line graph is being produced to show the cost of advertising and sales revenue for a business. Which values would be shown on which axis?

The overhead cost of a business has been allocated and apportioned into the different cost centres. A pie chart has been used to present this information. The assembly department is represented by a section that has an angle of 45°. The total overhead cost is $800,000. What is the value of the overhead that has been allocated and apportioned to assembly?

XYZ produces three main products. Which would be the most appropriate chart or diagram for showing total revenue analysed into product revenue month by month?

The pie chart shows the sales volumes of 4 different products.If the products are ranked from largest sales volume to smallest sales volume what would be the correct order for the products?

Which member of the sales team had the highest sales in February?

The cost of materials for product A are as follows.

Material W： $2,250

Material X： $3,000

Material Y: $3,600

Material Z： $150

If the material proportions were displayed on a pie chart, how many degrees would material Y represent?

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.