Calculate the chain base index for sales in February 20X4 and March 20X4-新东方在线职业题库

新东方在线题库 > ACCA英国注册会计师试题 > F2 > Chapter15-19 > Calculate...

Calculate the chain base index for sales in February 20X4 and March 20X4

考点：Chapter15Budgeting

Chain base index in February $15,000/$12,000 x l00 = 125

Chain base index in March $21,000/$15,000 x l00 = 140

多做几道

材料全屏

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

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

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

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

最新试题

该科目易错题

该题目相似题

The management of J Co have heard about the concept of the time value of money. Required:(i) Complete the gaps in the following statement: The time value of money means that $1 now is worth (GAP 1) than $1 in the future. The reasons for this are risk, (Gap 2) and potential for earning a return e.g. interest. (ii) Using a discount rate of 8%, and assuming that the cash flows arise at the end of a year, calculate the discounted payback period.
What would be the formula for March net profit?A= D2-D3B= B6 + C6C= D4-D5D= D3-D8
What will be the formula to go in G8?A= G6/G2*100B= G4/100*G6C= G2/G6*100D= G6/G4*100
What is the discounted payback period of Project Alpha?ABetween 1 and 2 yearsBBetween 3 and 4 yearsCBetween 4 and 5 yearsDBetween 5 and 6 years
材料全屏Cabrinda Co manufactures bulbs. The following figures are available:• 500 kg of direct materials were actually purchased• The standard cost per kg is $2.25, leading to a standard cost of actual purchases of $1,125• The direct materials price variance is $125 favourable• The direct materials usage variance is $45 adverse 30【简答题】From the information provided calculate(i) The actual price paid per kg for the direct material (ii) The standard quantity that should have been used for actual production.
材料全屏An operating statement has been partially completed for a company that makes pies andpasties: $Budgeted contribution 5,075Sales volume variance 175 (F)Standard contribution on actual sales 5,250Sales price variance 750 (A) 4,500 Favourable($) Adverse ($) Cost variancesMaterials price 700Materials usage 600 Labour rate 724Labour efficiency 650Variable overhead rate Variable overhead efficiency GAP1Fixed overhead expenditure Total41【简答题】For the following variances, state whether it is true or false that the variance stated above could be caused by better quality ingredients being purchased for the pies:(i) Sales volume (ii) Materials price (iii) Labour rate (iv) Materials usage (v) Sales price
材料全屏 Tel Co manufactures televisions and sells them to large retailers. Due to high staff turnover, no liquidity ratios have been calculated for the year ahead.The bank is concerned about the forecast increase in Tel Co's overdraft to $40,500 at BO November 20X4, and has suggested that the ratios be calculated. The following forecast information is available for the year ended 30 November 20X4: $Revenue 343,275Cost of sales 284,000Purchases 275,000Closing Inventory 35,000Receivables 37,400Payables 35,41044【简答题】For Tel Co for the year ended 30 November 20X2 calculate:(i) The inventory holding period (H) The receivables collection period (iii) The payables period (iv) The current ratio Perform your calculations for (i), (ii) and (iii) to the nearest day and assume that there are 365 days in a yearPerform your calculation for part (iv) to B decimal places.
The manager of the courier division is retiring this year and his bonus is being paid based on the ROCE percentage of the division.Which TWO of the following actions could the manager of the courier division have taken in order to improve his bonus?ADelay repairs to the fleet of vans.BUnderstate the closing inventory of fuel held in the depot.CInclude all the revenue for an uncompleted new contract.DOverstate the bad debt provision
The following explanation of benchmarking is incomplete:There are four types of benchmarking, being (gap 1), competitive, functional and strategic. Comparing the results of Grub Co with McDonalds would be a form of (gap 2) benchmarkingState the words that fill the gaps.
材料全屏Mai Co currently sells 25 styles of sports watches. The market has remained static with an overall revenue of $50 million.Mai Co is always trying to bring out new designs and colours to try and increase market share or at least maintain it. In order to not fall behind their competitors, Mai Co tries to bring new products to the market quickly. Therefore Mai Co undertakes market research one year, and the results of that market research are incorporated in the new styles/colours that are launched the next year.Historically, Mai Co have measured their performance by looking for an increase in the revenue and net profit figures and ensuring that there is cash in the bank. A new financial manager has been appointed who is keen to increase the range of performance measures used by Mai Co.The following data is available: Year ended 31 October 20X3 Year ended 31 October 20X4 Revenue $5.75 million $ 6 millionNumber of styles 22 25Net profit $345,000 $348,000Mark research costs $200,000 $150,000 54【简答题】Calculate:(i) Net profit percentage for 20X4 (ii) Market share for 20X4 (iii)Increase in revenue(iv) Revenue per style of watch for 20X4 (v) Increase in sales per $ of market research