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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
F2
筛选结果 共找出65题
材料全屏

A company produces a certain food item in a manufacturing process. On 1 November, there was no opening inventory of work in process. During November, 500 units of material were input to the process, with a cost of $9,000. Direct labour costs in November were $3,840. Production overhead is absorbed at the rate of 200% of direct labour costs. Closing inventory on 30 November consisted of 100 units which were 100% complete as to materials and 80% complete as to labour and overhead. There was no loss in process.

60

【单项选择题】

What is the full production cost of completed units during November?

A

$10,400

B

$16,416

C

$16,800

D

$20,520

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What is the value of the closing work in progress on 30 November?

A

$2,440

B

$3,720

C

$4,104

D

$20,520

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材料全屏

A company makes a product in two processes. The following data is available for the latest period, for process 1.

Opening work in progress of 200 units was valued as follows.

Material                $2,400

Labour                  $1,200

Overhead             $400

No losses occur in the process.

Units added and costs incurred during the period：

Material              $6,000 (500 units)

Labour                $3,350

Overhead           $1,490

Closing work in progress of 100 units had reached the following degrees of completion:

Material                100%

Labour                 50%

Overhead            30%

The company uses the weighted average method of inventory valuation.

62

【单项选择题】

How many equivalent units are used when calculating the cost per unit in relation to overhead?

A

500

B

600

C

630

D

700

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What is the value of the units transferred to process 2?

A

$7,200

B

$13,200

C

$14,840

D

$15,400

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材料全屏

A company manufactures two joint products, P and R, in a common process. Data for June are as follows.

                                                         $

Opening inventory                        1,000

Direct materials added                 10,000

Conversion costs                          12,000

Closing inventory                           3,000

                                          Production                            Sales                        Sales price 

                                               Units                                Units                          $ per unit

         P                                   4,000                                5,000                             5

         R                                   6,000                                5,000                            10

64

【单项选择题】

 If costs are apportioned between joint products on a sales value basis, what was the cost per unit of product R in June?

A

$1.25

B

$2.22

C

$2.50

D

$2.75

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If costs are apportioned between joint products on a physical unit basis, what was the total cost of product P production in June?

A

$8,000

B

$8,800

C

$10,000

D

$12,000

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ix years ago material M cost $10 per kg and the price index most appropriate to the cost of material M was 130. The same index now stands at 510.What is the best estimate of the current cost of material M per kg?

A

$2.55

B

$29.23

C

$39.23

D

$51.00

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Which of the following are common applications of spreadsheets used by management accountants?

(i) Variance analysis

(ii) Cash flow budgeting and forecasting

(iii) Preparation of financial accounts

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(i), (ii) and (iii)

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A spreadsheet is unlikely to be used for which of the following tasks?

A

Cash flow forecasting

B

Monthly sales analysis by market

C

Writing a memo

D

Calculation of depreciation

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The following question is taken from the December 2012 exam paper. The following data relates to a company's overhead cost.

      Time  (units)            Output                Overhead cost  ($)             Price  index

          2 years ago           1,000                               3,700                        121

         Current year           3,000                             13,000                         155

Using the high low technique, what is the variable cost per unit (to the nearest $0.01) expressed in current year prices?

A

 $3.22

B

 $4.13

C

$4.65

D

$5.06

查看答案及解析
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