快速查题-ACCA英国注册会计师试题

A company has recorded the following data in the two most recent periods.  

Total costs                            Volume of

of production                         production

        $                                       Units

    13,500                                   700

     18,300                                 1,100

What is the best estimate of the company's fixed costs per period? 

A production worker is paid a salary of $650 per month, plus an extra 5 cents for each unit produced during the month. How is this type of labour cost best described?

What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff?

The following information for advertising and sales has been established over the past six months：

       Month                          Sales revenue                       Advertising expenditure

                                                $'000                                         $'000

          1                                    155                                               3

          2                                    125                                              2.5

          3                                    200                                               6

          4                                    175                                             5.5

          5                                    150                                              .5

          6                                    225                                             6.5

Using the high-low method which of the following is the correct equation for linking advertising and sales from the above data?

A total cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term. What type of cost is this?

A company incurs the following costs at various activity levels：

Total cost  $                                       Activity level  Units

250.000                                                    5,000

312,500                                                    7,500

400.000                                                     10,000

Using the high-low method what is the variable cost per unit?

The following diagram represents the behaviour of one element of cost：Which ONE of the following statements is consistent with the above diagram?

An organisation manufactures a single product. The total cost of making 4,000 units is $20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged. What is the variable cost per unit of the product?

When total purchases of raw material exceed 30,000 units in any one period then all units purchased, including the initial 30,000, are invoiced at a lower cost per unit.Which of the following graphs is consistent with the behaviour of the total materials cost in a period?

The total cost of production for two levels of activity is as follows：

                                              Level 1                           Level 2

Production (units)                  3,000                             5,000

Total cost ($)                         6,750                             9,250

The variable production cost per unit and the total fixed production cost both remain constant in the range of activity shown.

What is the level of fixed costs?