快速查题-ACCA英国注册会计师试题

The management accountant of Caroline plc has calculated the firm’s breakeven point from the following data: 

Selling price per unit                                                   $20 

Variable costs per unit                                                 $8 

Fixed overheads for next year                               $79,104 

It is now expected that the product’s selling price and variable cost will increase by 8% and 5.2% respectively. 

These changes will cause Caroline’s breakeven point for next year to:  

 If F Co choose to prioritise the manufacture of Product A, calculate the value (in $) of the maximum net profit using throughput analysis. 

 The throughput return per hour of Product B is $2,000. Calculate the throughput accounting ratio for Product B (to 2 dp). 

 Flow cost accounting is a technique which can be used to account for environmental costs. Inputs and outputs are measured through each individual process of production. 

Which of the following is NOT a category used within flow cost accounting? 

 Which of the following is an example of an environmental external failure cost? 

 What is the cost of waste called in flow cost accounting? 

Which of the following environmental costs should NOT be included in an environmental cost budget? 

 Which of the following environmental costs is an external environmental cost? 

 This question appeared in the June 2015 exam. 

When activity based costing is used for environmental accounting, which statement is correct for environment-related costs and environment-driven costs? 

 The following production budget is for a company that makes two products, A and B. The company's budgeted output and sales are restricted by a maximum number of 3,500 direct labour hours available in the budget period.  

Product

If the company were to use a throughput accounting system, what would be the throughput accounting ratio (TPAR) for Product B (to 2 dp)?