快速查题-ACCA英国注册会计师试题

Chapter 1

Chapter 2a

Chapter 2b

Chapter 2c

Chapter 2d

Chapter 2e

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

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Which of the following strategies would be immediately acceptable methods to reduce an identified cost gap?

Reduce the desired margin without discussion with business owners

Reduce the predicted selling price

Source similar quality materials from another supplier at reduced cost

Increase the predicted selling price

Which of the following techniques is NOT relevant to target costing?

Value analysis

Variance analysis

Functional analysis

Activity analysis

The selling price of product Zigma is set to be $250 for each unit and sales for the coming year are expected to be 500 units. If the company requires a return of 15% in the coming year on its investment of $250,000 in product Zigma, the target cost for each unit for the coming year is

$145

$155

$165

$175

VC Co is a firm of opticians. It provides a range of services to the public, such as eye tests and contact lens consultations, and has a separate dispensary selling glasses and contact lenses. Patients book appointments with an optician in advance.

A standard appointment is 30 minutes long, during which an optician will assess the patient’s specific requirements and provide them with the eye care services they need. After the appointment, patients are offered the chance to buy contact lenses or glasses from the dispensary.

Which of the following describes a characteristic of the services provided by an optician at VC Co during a standard appointment?

Tangible

Homogeneous

Non-perishable

Simultaneous

S Company is a manufacturer of multiple products and uses target costing. It has been noted that Product P currently has a target cost gap and the company wishes to close this gap.

Which of the following may be used to close the target cost gap for product P?

Use overtime to complete work ahead of schedule

Substitute current raw materials with cheaper versions

Raise the selling price of P

Negotiate cheaper rent for S Company's premises

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.

The predicted selling price for a product has been set at $56 per unit. The desired mark-up on cost is 25% and the material cost for the product is estimated to be $16 before allowing for additional materials to allow for shrinkage of 20% (for every 10 kg of material going in only 8 kg comes out). If labour is the only other cost and 2 hours are needed what is the most the business can pay per hour if a cost gap is to be avoided?

The maximum rate per hour is

What might be effective ways of reducing the labour cost element in a product, in order to lower expected cost towards a target cost?

Which of the following could be used to describe activity based budgeting (ABB)?

Select all that apply.

A method of budgeting based on an activity framework and utilising cost driver data in the budget setting and variance feedback processes

The use of costs determined using ABC as a basis for preparing budgets

The definition of the activities that underlie the financial figures in each function and the use of the level of activity to decide how much resource should be allocated, how well it is being managed and to explain variances from budget

Ohno Co uses activity based costing and produces three products called EM, TM and GM.

Ohno Co expects to incur the following indirect production costs next year.

What is the cost per machine set-up?

Ohyes Co uses activity based costing and produces three products called ET, TT and GT.

Ohyes Co expects to incur the following indirect production costs next year.

What is the cost per purchase order?