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新东方在线题库 > ACCA英国注册会计师

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
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Explain two factors that should be considered when designing divisional performance measures.

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Describe the three elements of VFM

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What is the difference between internal and functional benchmarking?

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What are the problems of only using financial performance indicators for measuring the performance of a company?

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A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

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What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

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Number of units produced                2,200                 2,000 

                                                         Budget               Actual 

                                                            $                          $

Direct materials                              110,000             110,000

Direct labour                                  286,000              280,000

Variable overhead                        132,000              120,000

The actual number of units produced was 2,000.

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

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What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

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What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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A company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below.

Standard selling price per unit                                                      $70

Standard direct material cost (5 kg x $2 per kg)                           $10 per unit

Budgeted total material cost of sales                                            $2,300 per month

Budgeted profit margin                                                                  $6,900 per month

Actual results for February

Sales revenue                                                                                $15,200

Total direct material cost                                                                $2,400

Direct material price variance                                                         $800 adverse

Direct material usage variance                                                       $400 favourable

There was no change in inventory levels during the month.

65

【单项选择题】

What was the actual production in February?

A

200 units

B

217 units

C

240 units

D

280 units

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