ACCA英國注冊會計師考試《F2》Chapter1-22題庫469題含答案

題型：單選題

Afirmhastopaya20cperunitroyaltytotheinventorofadevicewhichit

manufacturesandsells.Howwouldtheroyaltychargebeclassifiedinthefirm's

accounts?

A

Sellingexpense

B

Directexpense

C

Productionoverhead

D

Administrativeoverhead

考點

Chapter4Costclassification

解析

Theroyaltycostcanbetracedinfulltotheproduct,ieithasbeenincurredasadirect

consequenceofmakingtheproduct.Itisthereforeadirectexpense.OptionsA,C

andDarealloverheadsorindirectcostswhichcannotbetraceddirectlyandinfullto

theproduct.

題型：單選題

Whichofthefollowingwouldbeclassedasindirectlabour?

A

Assemblyworkersinacompanymanufacturingtelevisions

B

Astoresassistantinafactorystore

C

Plasterersinaconstructioncompany

D

Aconsultantinafirmofmanagementconsultants

考占

j，、、、

Chapter4Costclassification

解析

Thewagespaidtothestoresassistantcannotbetracedinfulltoaproductorservice,

thereforethisisanindirectlabourcost.

題型：單選題

Whichofthefollowingfunctionsarefulfilledbyagoodsreceivednote(GRN)?(i)

Providesinformationtoupdatetheinventoryrecordsonreceiptofgoods(ii)Provides

informationtocheckthequantityonthesupplier'sinvoice(iii)Providesinformation

tocheckthepriceonthesupplier'sinvoice

A

(i)and(ii)only

B

(i)and(iii)only

C

(ii)and(iii)only

D

(i)only

考占

■j八、、

Chapter6Accountingformaterials

解析

Amongotherthings,theGRNisusedtoupdatetheinventoryrecordsandtocheck

thatthequantityinvoicedbythesupplierwasactuallyreceived.TheGRNdoesnot

usuallycontainpriceinformation.ThereforethecorrectanswerisA.

題型：單選題

Thereare27,500unitsofPartNumberX35onorderwiththesuppliersand16,250

unitsoutstandingonexistingcustomers'orders.Ifthefreeinventoryis13,000units,

whatisthephysicalinventory?

A

1,750

B

3,250

C

24.250

D

29.250

考■j占，、、、

Chapter6Accountingformaterials

解析

Freeinventorybalance=unitsininventory+unitsonorderfromsuppliers-units

outstandingoncustomers'ordersl3,000=unitsininventory+27,500-16z250Unitsin

inventory=13,000-27,500+16,250=1,750

題型：單選題

Acompanyisintheprocessofsettingstandardunitcostsfornextperiod.ProductJ

usestwotypesofmaterial,PandS.7kgofmaterialPand3kgofmaterialSare

needed,atastandardpriceof$4perkgand$9perkgrespectively.Directlabourwill

cost$7perhourandeachunitofJrequires5hoursoflabour.Productionoverheads

aretoberecoveredattherateof$6perdirectlabourhour,andgeneraloverheadis

tobeabsorbedatarateoftenpercentofproductioncost.Whatisthestandard

primecostforoneunitofproductJ?

A

$55

B

$90

C

$120

D

$132

考占

■j八、、

Chapter20Standardcosting

解析

$perunit$perunit

MaterialP7kgx$428

MaterialS3kgx$92755

Directlabour5hrx$735

StandardprimecostofproductJ90

題型：單選題

Whatisanattainablestandard?

A

Astandardwhichincludesnoallowanceforlosses,wasteandinefficiencies.It

representsthelevelofperformancewhichisattainableunderperfectoperating

conditions

B

Astandardwhichincludessomeallowanceforlosses,wasteandinefficiencies.It

representsthelevelofperformancewhichisattainableunderefficientoperating

conditions

C

Astandardwhichisbasedoncurrentlyattainableoperatingconditions

D

Astandardwhichiskeptunchanged,toshowthetrendincosts

考占

■j八、、

Chapter20Standardcosting

解析

Anattainablestandardassumesefficientlevelsofoperation,butincludesallowances

fornormalloss,wasteandmachinedowntime.

題型：單選題

Thefollowingdataisavailableforperiod9.

Openinginventory10,000units

Closinginventory8,000units

Absorptioncostingprofit$280,000

Whatwouldbetheprofitforperiod9usingmarginalcosting?

A

$278,000

B

$280,000

C

$282,000

D

Impossibletocalculatewithoutmoreinformation

考占

V八、、

Chapter9AbsorptionandmarginalCosting

解析

Weknowthattheprofitusingmarginalcostingwouldbehigherthantheabsorption

costingprofit,becauseinventoriesaredecreasing.However;wecannotcalculatethe

valueofthedifferencewithoutthefixedoverheadabsorptionrateperunit.

題型：單選題

TheoverheadabsorptionrateforproductTis$4permachinehour.EachunitofT

requires3machinehours.InventoriesofproductTlastperiodwere:

Units

Openinginventory2,400

Closinginventory2,700

Comparedwiththemarginalcostingprofitfortheperiod,theabsorptioncosting

profitforproductTwillbewhichofthefollowing?

A

$1,200higher

B

$3,600higher

C

$1,200lower

D

$3,600lower

考占

V八、、

Chapter9AbsorptionandmarginalCosting

解析

Differenceinprofit=2,000unitsinventoryreductionxfixedoverhead

absorptionrateperunit

Differenceinprofit=changeininventorylevelxfixedoverheadperunit=(2,400-

2,700)x($4x3)=$3z600

Theabsorptionprofitwillbehigherbecauseinventorieshaveincreased,andfixed

overheadshavebeencarriedforwardininventories.

題型：單選題

Achemicalprocesshasanormalwastageof10%ofinput.Inaperiod,2,500kgsof

materialwereinputandtherewasanabnormallossof75kgs.

Whatquantityofgoodproductionwasachieved?

A

2,175kgs

B

2,250kgs

C

2,325kgs

D

2,425kgs

考占

■j八、、

ChapterllProcesscosting

解析

Goodproduction=input-normalloss-abnormalloss=(2,500-(2,500x10%)-75)kg

=2,500-250-75=2,175kg

題型：單選題

Inaparticularprocess,theinputfortheperiodwas2,000units.Therewereno

inventoriesatthebeginningorendoftheprocess.Normallossis5%ofinput.In

whichofthefollowingcircumstancesisthereanabnormalgain?

(i)Actualoutput=1,800units

(ii)Actualoutput=1,950units

(iii)Actualoutput=2,000units

A

(i)only

B

(ii)only

C

(i)and(ii)only

D

(ii)and(iii)only

考占

■j八、、

ChapterllProcesscosting

解析

Expectedoutput=2,000unitslessnormalloss(5%)100units=1,900units

Insituation(i)thereisanabnormallossof1,900-1,800=100unitsInsituation(ii)

thereisanabnormalgainof1,950-1,900=50unitsInsituation(iii)thereisan

abnormalgainof2,000-1,900=100units

ThereforethecorrectanswerisD.

題型：單選題

Whichofthefollowingstatementsaboutqualitiesofgoodinformationisfalse?

A

Itshouldberelevantforitspurposes

B

Itshouldbecommunicatedtotherightperson

C

Itshouldbecompletelyaccurate

D

Itshouldbetimely

考占

?J八、、

ChapterlAccountingformanagement

解析

Completeaccuracyisnotnecessarilyanessentialqualityofgoodinformation.It

needstobesufficientlyaccurateforitspurpose,andoftenthereisnoneedtogointo

unnecessarydetailforpointlessaccuracy.

題型：單選題

Thesalesmanagerhaspreparedamanpowerplantoensurethatsalesquotasforthe

forthcomingyearareachieved.Thisisanexampleofwhattypeofplanning?

A

Strategicplanning

B

Tacticalplanning

C

Operationalplanning

D

Corporateplanning

考點

ChapterlAccountingformanagement

解析

Tacticalplanningisusedbymiddlemanagementtodecidehowtheresourcesofthe

businessshouldbeemployedtoachievespecificobjectivesinthemostefficientand

effectiveway.

題型：單選題

Whichofthefollowingmaybeconsideredtobeobjectivesofbudgeting?(i)

Co-ordination(ii)Communication(iii)Expansion(iv)Resourceallocation

A

Allofthem

B

(i)Jii)and(iv)

C

(ii),(iii)and(iv)

D

(ii)and(iv)

考占

~J八、、

ChapterlSBudgeting

解析

Coordination(i)isanobjectiveofbudgeting.Budgetshelptoensurethatthe

activitiesofallpartsoftheorganisationarecoordinatedtowardsasingle

plan.Communication(ii)isanobjectiveofbudgeting.Thebudgetaryplanningprocess

communicatestargetstothemanagersresponsibleforachievingthem,anditshould

alsoprovideamechanismforjuniormanagerstocommunicatetomoreseniorstaff

theirestimatesofwhatmaybeachievableintheirpartofthebusiness.Expansion(iii)

isnotinitselfanobjectiveofbudgeting.Althoughabudgetmaybesetwithina

frameworkofexpansionplans,itisperfectlypossibleforanorganisationtoplanfora

reductioninactivity.Resourceallocation(iv)isanobjectiveofbudgeting.Most

organisationsfaceasituationoflimitedresourcesandanobjectiveofthebudgeting

processistoensurethattheseresourcesareallocatedamongbudgetcentresinthe

mostefficientway.

題型：單選題

Whatdoesthestatement'salesistheprincipalbudgetfactor'mean?

A

Thelevelofsaleswilldeterminethelevelofcashattheendoftheperiod

B

Thelevelofsaleswilldeterminethelevelofprofitattheendoftheperiod

C

Thecompany'sactivitiesarelimitedbythelevelofsalesitcanachieve

D

Salesisthelargestiteminthebudget

考點

ChapterlSBudgeting

解析

Theprincipalbudgetfactoristhefactorwhichlimitstheactivitiesofan

organisation.Althoughcashandprofitareaffectedbythelevelofsales(optionsA

andB),salesisnottheonlyfactorwhichdeterminesthelevelofcashandprofit.

題型：簡答題

Whichofthefollowingrelatestomanagementaccountsandwhichtofinancial

accounts?

ManagementaccountsFinancialaccounts

Preparedyearly

Forinternaluse

Containsfutureinformation

考■j占，、、、

ChapterlAccountingformanagement

解析

ManagementaccountsFinancialaccounts

Preparedyearly對

Forinternaluse對

Containsfutureinformation對

題型：單選題

Budgetedproductioninafactoryfornextperiodis4,800units.Eachunitrequires

fivelabourhourstomake.Labourispaid$10perhour.Idletimerepresents20%of

thetotallabourtime.Whatisthebudgetedtotallabourcostforthenextperiod?

A

$192,000

B

$240,000

C

$288,000

D

$300,000

考點

Chapterl6Thebudgetaryprocess

解析

Beforeyoucanworkoutthetotalcost,youhavetodeterminehowmanylabour

hoursarerequired.Youcancalculatethenumberofhoursrequiredfortheunits

quiteeasily：4,800x5=24,000hours.However20%oflabourtimeisidle,which

meansthat24,000hoursisonly80%ofthetotalhoursrequiredtoproduce4,800

units.Totalhours=24,000x(100/80)=30,000hours.Totalcost=30,000hoursx$10

perhour=$300,000(whichisoptionD)

題型：簡答題

Inwhichwaysdomanagementaccountantshelpsmanagerofabusiness?

YESNO

Control

Plan

Co-ordinate

Makedecisions

Motivate

考點

ChapterlAccountingformanagement

解析

YESNO

Control對

Plan對

Co-ordinate對

Makedecisions對

Motivate對

題型：單選題

Whichofthefollowingstatementsaretrue?(i)Aflexedbudgetallowsbusinessesto

evaluateamanager'sperformancemorefairly(ii)Afixedbudgetisusefulfordefining

thebroadobjectivesoftheorganisation(iii)Relyingonfixedbudgetsalonewould

usuallygiverisetomassivevariances

A

(i)and(iii)only

B

(i)and(ii)only

C

(ii)and(iii)only

D

(i),(ii)and(iii)

考占

V八、、

Chapterl6Thebudgetaryprocess

解析

Statement(i)istruebecausecertainfactorsareoftenoutofthemanager'scontrol.

Thelevelofsales(orproduction)willbeoutofthemanager'scontrolandaflexed

budgetwillaccountforthis.Statement(ii)istrue.Themajorpurposeofafixed

budgetisattheplanningstagewhenitseekstodefinethebroadobjectivesofthe

organisation.Statement(iii)istruebecauseforecastvolumesareveryunlikelytobe

equaltoactualvolumesandsothevarianceswillcontainlargevolumedifferences.

題型：簡答題

Whichofthefollowingareprimarysourcesofdataandwhicharesecondarysources

ofdata?

PrimarySecondary

Datacollectedoutsideapollingstationregardingvoterschoices

Aninternetsearchforthecheapestfuelavailableinthearea

Governmentstatisticsonthelevelsofunemployment

Datacollectedbyobservationonthenumberofcarsflowingthroughajunction

duringpeaktravelhours

考點

Chapter2Sourcesofdata

解析

PrimarySecondary

Datacollectedoutsideapollingstationregardingvoterschoicesx

Aninternetsearchforthecheapestfuelavailableintheareax

Governmentstatisticsonthelevelsofunemploymentx

Datacollectedbyobservationonthenumberofcarsflowingthroughax

junctionduringpeaktravelhours

題型：單選題

ALocalAuthorityispreparingacashbudgetforitsrefusedisposaldepartment.

WhichofthefollowingitemswouldNOTbeincludedinthecashbudget?

A

Capitalcostofanewcollectionvehicle

B

Depreciationoftherefuseincinerator

C

Operatives'wages

D

Fuelforthecollectionvehicles

考點

Chapterl6Thebudgetaryprocess

解析

Depreciationisnotacashitemandwouldbeexcludedfromthecashbudget.Allof

theotheroptionsarecashitemswhichwouldbeincludedinthecashbudget

題型：簡答題

Apiechartisbeingproducedtorepresentthesalesfromdifferentregionalofficesof

a

business:$000

North125

NorthWest180

East241

South691

SouthEast147

Total1,384

WhatwouldbetheangleoftheEastdivisionssectiononthepiechart(tothe

nearestwholedegree)?O

考占八、、

Chapter3Presentinginformation

解析

241/1,384x360=62.69o=63°

題型：單選題

Thefollowingdetailshavebeenextractedfromthereceivablescollectionrecordsof

CCo.

Invoicespaidinthemonthaftersale60%

Invoicespaidinthesecondmonthaftersale25%

Invoicespaidinthethirdmonthaftersale12%

Baddebts3%

Invoicesareissuedonthelastdayofeachmonth.

Customerspayinginthemonthaftersaleareentitledtodeducta2%settlement

discount.CreditsalesvaluesforJunetoSeptemberarebudgetedasfollows.

JuneJulyAugustSeptember

$35,000$40,000$60,000$45,000

WhatistheamountbudgetedtobereceivedfromcreditsalesinSeptember?

A

$46,260

B

$49,480

C

$50,200

D

$50,530

考占

Chapterl6Thebudgetaryprocess

解析

$

Augustsales$60,000x60%x98%*35,280

Julysales$40,000x25%10,000

Junesales$35,000x12%4,200

49,480

*Thisreductionallowsforthe2%settlementdiscount.

IfyouselectedoptionAyoumisinterpreted'monthaftersale'tobethemonththe

salewasmade.Theinvoicesareissuedonthelastdayofeachmonth,thereforecash

receiptsinrespectofeachmonth'ssaleswillbegininthefollowingmonth.

OptionCmakesnoallowanceforthesettlementdiscountandoptionDincludesthe

receiptofbaddebts；thoseamountswillneverbereceivedcash.

題型：簡答題

Referringtothegraphwhichstatementsaretrueandwhicharefalse?

TrueFalse

Area3showsthebestperformanceinQ3

Area2salesareconsistentquarteronquarter

Q4hasthelargestvolumeofsalesacrossallareas

Area1showsthebestperformanceinQ2

2200

考■j占，、、、

Chapter3Presentinginformation

解析

TrueFalse

Area3showsthebestperformanceinQ3對

Area2salesareconsistentquarteronquarter對

Q4hasthelargestvolumeofsalesacrossallareas對

Area1showsthebestperformanceinQ2對

題型：單選題

BDLplciscurrentlypreparingitscashbudgetfortheyearto31March20X8.An

extractfromitssalesbudgetforthesameyearshowsthefollowingsalesvalues.

$

March60,000

April70,000

May55,000

June65,000

40%ofitssalesareexpectedtobeforcash.Ofitscreditsales,70%areexpectedto

payinthemonthaftersaleandtakea2%discount;27%areexpectedtopayinthe

secondmonthafterthesale,andtheremaining3%areexpectedtobebaddebts.

WhatisthevalueofsalesreceiptstobeshowninthecashbudgetforMay20X7?

A

$60,532

B

$61,120

C

$66,532

D

$86,620

考點

Chapterl6Thebudgetaryprocess

解析

$

40%ofMaysalesforcash(40%x$55,000)22,000

70%ofAprilcreditsalesless2%discount(70%x60%x$70,000x98%)28,812

27%ofMarchcreditsales(27%x60%x$60,000)9,720

60,532

IfyouselectedoptionByouforgottoallowforthetwopercentdiscount.OptionC

worksontheassumptionthatreceiptsfromcashsalesoccurinthemonthaftersale；

bydefinition,cashsalesreceiptsoccurassoonasthesaleismade.Ifyouselected

optionDyoucalculatedthecreditreceiptsonthebasisthatallsalesweremadeon

credit；only60percentofsaleswereonacreditbasis.

題型：不定項選擇題

Whengatheringinformationonapotentialclientyoucanusebothinternalsources

ofinformationandexternalsourcesofinformation.WhichTWOofthefollowing

wouldbeclassifiedasinternallygeneratedinformation?

A

Supplierreferences

B

Creditreferenceagencyreports

C

Salesinformation

D

Ratiocalculations

考占

V八、\

Chapter2Sourcesofdata

解析

SalesinformationRatiocalculations

題型：單選題

Anextractfromacompany'ssalesbudgetisasfollows:

$

October224,000

November390,000

December402,000

Tenpercentofsalesarepaidforimmediatelyincash.Ofthecreditcustomers,30

percentpayinthemonthfollowingthesaleandareentitledtoaonepercent

discount.Theremainingcustomerspaytwomonthsafterthesaleismade.

Whatisthevalueofsalesreceiptsshowninthecompany'scashbudgetfor

December?

A

$285,567

B

$286,620

C

$290,430

D

$312,830

考占

V八、\

Chapterl6Thebudgetaryprocess

解析

$

CashsalesinDecember($402,000x10%)40,200

ReceiptsfromNovembercreditsales($390,000x90%x30%x99%)104,247

ReceiptsfromOctobercreditsales($224,000x90%x70%)141,120

TotalsalesreceiptsinDecember285,567

題型：單選題

Extractsfromacompany'sbudgetareasfollows:

AugustSeptember

Productionunits12,6005,500

Fixedproductionoverheadcostincurred$9,440$7,000

Thestandardvariableproductionoverheadcostperunitis$5.Variableproduction

overheadispaid70percentinthemonthincurredand30percentinthefollowing

month.

Fixedproductionoverheadcostispaidinthemonthfollowingthatinwhichitis

incurredandincludesdepreciationof$2,280permonth.

Whatisthepaymentfortotalproductionoverheadcostshowninthecashbudgetfor

September?

A

$32,220

B

$42,870

C

$45,310

D

$47,590

考占

■j八、、

Chapterl6Thebudgetaryprocess

解析

Variableproductionoverheadpayment：$

forAugustproduction(12,600x$5x30%)18,900

forSeptemberproduction(5,500x$5x70%)19,250

Totalvariableproductionoverheadpayment38,150

Fixedoverheadcashpayment($9,440-$2,280)7,160

Totalcashpayment45,310

題型：單選題

ThefollowingextractistakenfromtheproductioncostbudgetofSCo.

Production(units)2,0003,000

Productioncost($)11,10012,900

Whatisthebudgetcostallowanceforanactivitylevelof4,000units?

A

$7,200

B

$7,500

C

$13,460

D

$14,700

考點

Chapterl6Thebudgetaryprocess

解析

Units$

Highactivity3,00012,900

Lowactivity2,00011,100

Increase1,0001,800

Variablecostperunit=$1,800/1,000=$l.80perunit

Fixedcost,substitutinginhighactivity=$12,900-(3,000x$1.80)=$7,500

Budgetcostallowancefor4,000units:$

Variablecost(4,000x$1.80)7,200

Fixedcost7,500

14,700

OptionAisthevariablecostallowanceonlyandoptionBisthefixedcostallowance

only.IfyouselectedoptionCyourvariablecostperunitcalculationwasupsidedown

($1,000/1,800insteadof$1,800/1,000

題型：單選題

Amanufacturingfirmisverybusyandovertimeisbeingworked.Howwouldthe

amountofovertimepremiumcontainedindirectwagesnormallybeclassed?

A

Partofprimecost

B

Factoryoverheads

C

Directlabourcosts

D

Administrativeoverheads

考占

■j八、、

Chapter4Costclassification

解析

Overtimepremiumisalwaysclassedasfactoryoverheadsunlessitis:*Workedatthe

specificrequestofacustomertogettheordercompleted.*Workedregularlybya

productiondepartmentinthenormalcourseofoperations,inwhichcaseitisusually

incorporatedintothedirectlabourhourlyrate.

題型：單選題

Thefollowingdetailshavebeenextractedfromthepayables'recordsofXCo:

Invoicespaidinthemonthofpurchase25%

Invoicespaidinthefirstmonthafterpurchase70%

Invoicespaidinthesecondmonthafterpurchases%

PurchasesforJulytoSeptemberarebudgetedasfollows:

July$250,000

August$300,000

September$280,000

Forsupplierspaidinthemonthofpurchase,asettlementdiscountof5%isreceived.

WhatistheamountbudgetedtobepaidtosuppliersinSeptember?

A

$278,500

B

$280,000

C

$289,000

D

$292,500

考占

Chapterl6Thebudgetaryprocess

解析

TheamountbudgetedtobepaidtosuppliersinSeptemberis$289,000

WorkingsPaidinMonth

July$AugustSeptemberOctoberNovember

Purchases$$$$$

July$250,00059.375(1)175,000(2)12,500(3)

August$300,00071,250(4)210,000(5)15,000(6)

September$280,00066,500(7)196,000(8)14,000(9)

289,000

1$250,000x25%x0.95=$59.375

2$250,000x70%=$175,000

3$250,000x5%=$12,500

4$300,000x25%x0.95=$71,250

5$300,000x70%=$210,000

6$300,000x5%=$15,000

7$280,000x25%x0.95=$66,500

8$280,000x70%=$196,000

9$280,000x5%=$14,000

題型：單選題

Acompanymakeschairsandtables.Whichofthefollowingitemswouldbetreated

asanindirectcost?

A

Woodusedtomakeachair

B

Metalusedforthelegsofachair

C

Fabrictocovertheseatofachair

D

Thesalaryofthesalesdirectorofthecompany

考占

V八、、

Chapter4Costclassification

解析

Thesalaryofthesalesdirectorisasellingoverhead.

題型：單選題

Whichofthefollowingcontrolactionscouldbetakentohelpeliminateanadverse

directlabourefficiencyvariance?

(i)Employmorehighlyskilledlabour

(ii)Ensurestrictersupervisionoflabourworkers

(iii)Askemployeestoworkpaidovertime

A

(i)and(iii)only

B

(i)and(ii)only

C

⑴,(ii)and(iii)

D

(ii)and(iii)only

考占

■j八、、

Chapterl6Thebudgetaryprocess

解析

Anadverselabourefficiencyvariancemeansthatemployeesaretakingtoolongto

producetheproducts.Employingmorehighlyskilledlabourshouldhelptospeedup

theprocesssostatement(i)isapplicable.Supervisionofemployeesmayhelpto

improveefficiencystandardsbyensuringlesstimeiswastedbyemployees.So

statement(ii)isapplicable.Askingemployeestoworkpaidovertimewillnothelpto

improvetheefficiencybecauseitisunlikelytoreducethenumberofhoursworked.

Employeesmayevenslowdownfurtherandbecomemoreinefficientiftheythink

thattheycanworkovertimeandbepaidextrawages.Sostatement(iii)isnot

applicable.

題型：單選題

Overwhichofthefollowingisthemanagerofaprofitcentrelikelytohavecontrol?

(i)Sellingprices

(ii)Controllablecosts

(iii)Apportionedheadofficecosts

(iv)Capitalinvestmentinthecentre

A

Alloftheabove

B

(i)Jii)and(iii)

C

(i),(ii)and(iv)

D

(i)and(ii)

考點

Chapter4Costclassification

解析

Themanagerofaprofitcentreusuallyhascontroloverhowrevenueisraised,ie

sellingprices(item(i))andoverthecontrollablecostsincurredinthecentre(item

(ii)).Apportionedheadofficecosts(item(iii))areuncontrollablefromthepointof

viewoftheprofitcentremanager.Aresponsibilitycentremanagerdoesnothave

controloverthecapitalinvestmentinthecentre(item(iv))unlessthecentreis

designatedaninvestmentcentre

題型：單選題

XdepartmentisadivisionofWPlc.Xdepartmentusuallyhasaquarterlywagescost

of$4,500,000.Quarterlymaterialcostsareusuallyaround$2,000,000.WPlcmadea

centraldecisiontoawardallemployeesawagesincreaseof2%.Whichofthe

followingvariancesforthelatestquarterareworthinvestigating?(i)Directmaterial

pricevariance$400(A)(ii)Labourratevariance$90,000(A)(iii)Salesvolumevariance

$4,000,000(F)

A

(i)and(iii)only

B

(i)and(ii)only

C

(i),(ii)and(iii)

D

(iii)only

考■j占八、、

Chapterl6Thebudgetaryprocess

解析

Thedirectmaterialpricevarianceistoosmalltobematerialandisthereforenot

worthinvestigating.Thelabourratevariancecanbeexplainedbythecompanywide

increaseof2%andsoitisnotworthyofinvestigation.Thesalesvolumevarianceis

largeandshouldbeinvestigated,eventhoughitisfavourable.Managersneedto

planforthefutureandneedtoknowwhethertheincreaseinsalesisaoneoffor

likelytocontinueintothenextquarter.

題型：單選題

Whichofthefollowingbestdescribesacontrollablecost?

A

Acostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,be

changed.

B

Acostforwhichthebehaviourpatterncanbeeasilyanalysedtofacilitatevalid

budgetarycontrolcomparisons.

C

Acostwhichcanbeinfluencedbyitsbudgetholder.

D

Aspecificcostofanactivityorbusinesswhichwouldbeavoidediftheactivityor

businessdidnotexist.

考占

Chapter4Costclassification

解析

Controllablecostsareitemsofexpenditurewhichcanbedirectlyinfluencedbya

givenmanagerwithinagiventimespan.

題型：單選題

WhichofthefollowingBESTdescribesthepurposeofaflexiblebudget?

A

Toensuremanagersaremotivated

B

Tofacilitatecontrolbyestablishingabudgetrelevanttoactualactivitylevels

C

Tofacilitatecontrolbypreventingdiscretionaryexpenditure

D

Toenableaccuratereforecastingwhenactualcostsareknown

考占八、、

Chapterl6Thebudgetaryprocess

解析

Aflexiblebudgetfacilitatescontrolbyestablishingabudgetrelevanttoactualactivity

levels.

題型：單選題

Whichofthefollowingitemsmightbeasuitablecostunitwithinthecreditcontrol

departmentofacompany?(i)Stationerycost(ii)Customeraccount

(iii)Chequereceivedandprocessed

A

Item(i)only

B

Item(ii)only

C

Item(iii)only

D

Items(ii)and(iii)only

考占

-j八、、

Chapter4Costclassification

解析

Itwouldbeappropriatetousethecostpercustomeraccountandthecostper

chequereceivedandprocessedforcontrolpurposes.Thereforeitems(ii)and(iii)are

suitablecostunits.Stationerycosts,item(i),isanexpenseofthedepartment,

thereforeitisnotasuitablecostunit.

題型：單選題

Thefollowingstatementsrelatetofixedbudgetsandflexiblebudgets.

(i)Ifproductionlevelsfarexceedthoseanticipated,relyingonafixedbudgetislikely

toresultinmassivevariances

(ii)Flexiblebudgetsassistmanagementcontrolbyprovidingdynamic,comparable

information

(iii)FlexiblebudgetsarealwayssuperiortofixedbudgetsWhichstatementsaretrue?

A

(i)only

B

(i)and(ii)only

C

(ii)and(iii)only

D

(i),(ii)and(iii)

考占