快速查题-ACCA英国注册会计师试题

Can incremental budgeting be used to budget for rent? What about for advertising expenditure? 

What might the base and incremental packages for a personnel department cover? 

Fill in the gaps. 

A flexible budget is a budget which, by recognising ………………., is designed to ………………. as the level of activity changes.  

What are the three steps of ZBB? 

Briefly outline THREE advantages that may be claimed for the use of activity based budgeting rather than a traditional incremental budgeting system. 

 The management accountant of a business has identified the following information: 

       Activity level                             800 units                     1,200 units 

        Total cost                                 $16,400                         $23,600 

The fixed costs of the business step up by 40% at 900 units. 

What is the fixed cost at 1,100 units? 

 If a system of a ABB is in use, how might the cost of scheduling production be flexed? 

 A system of zero based budgeting forces employees to remove wasteful expenditure. 

 Use of zero based budgeting implies flexing budgets on the basis of differences between budgeted and actual cost-driving activities.