ACCA F2 练习题版Word文档格式.docx
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ACCA F2 练习题版Word文档格式.docx
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D1.4Whichofthefollowingstastementsis/arecorrect?
1Amanagementcontrolsystemisatermusedtodescribethehardwareandsoftwareusedtodriveadatabasesystemwhichproducesinformationoutputsthatareeasilyassimilatedbymanagement.2Anobjectivesisacourseofactionthatanorganisationmightpursueinordertoachieveitsstrategy.3Informatonisdatathathasbeenprocessedintoaformmeaningfultotherecipient.A1,2and3B1and3C2and3D3onlyAnswer:
D1.5Goodinformationshouldhavecertainqualities.WhichofthefollowingarequalitiesofgoodInformation?
1Complete2Extensive3Relevant4AccurateA1,2and3B1,3and4C2and4DAllofthemAnswer:
B1.6Monthlyvariancereportsareanexampleofwhichoneofthefollowingtypesofmanagement?
ATacticalBStrategicCNon-financialDOperationalAnswer:
A1.7Whichofthefollowingstastementsis/arecorrect?
1Strategicplanningiscarriedoutbyfront-linemanagers2Non-financialinformationisrelevanttomanagementaccountingA1istrueand2isfalseB2istrueand1isfalseCBotharetrueDBotharefalseAnswer:
B2、Sourcesofdata2.1Whichofthefollowingis/areprimarysourcesofdata?
(i)Historicalrecordsoftransportcoststobeusedtoprepareforecastsforbudgetaryplanning(ii)TheAnnualAbstractofStatistics,publishedbytheOfficeforNationalStatisticsintheUnitedKingdom(iii)DatacollectedbyabankinatelephonesurveytomonitortheeffectivessofthebankscustomerservicesA(i)and(ii)B(i)and(iii)C(i)onlyD(iii)onlyAnswer:
D2.2Thefollowingstatementsrelatetodifferenttypesofdata(i)Secondarydataaredatacollectedespeciallyforaspecificpurpose(ii)Discretedatacantakeonanyvalue(iii)Qualitativedataaredatathatcannotbemeasured(iv)PopulationdataaredataarisingasaresultofinvestigatingagroupofpeopleorobjectsWhichofthestatementsaretrue?
A(i)and(ii)onlyB(ii)and(iii)onlyC(ii)and(iv)onlyD(iii)and(iv)onlyAnswer:
D2.3Whichofthefollowingstastementsarenottrue?
IIfasampleisselectedusingrandomsampling,itwillbefreefrombias.IIAsamplingframeisanumberedlistofallitemsinasample.IIIInclustersamplingthereisverylittlepotentialforbias.IVInquotasampling,investigatorsaretoldtointerviewallthepeopletheymeetuptoacertainquota.AI,II,IIIandIVBI,IIandIIICIIandIIIDIIonlyAnswer:
C2.4Whichofthefollowingsamplingmethodsrequireasamplingframe?
(i)Random(ii)Stratified(iii)Quota(iv)SystematicA(i)and(ii)onlyB(i),(ii)and(iii)onlyC(i),(ii)and(iv)onlyD(iii)onlyAnswer:
C2.5Whichofthefollowingexplainstheessenceofquotesampling?
AEachelementofthepopulationhasanequalchanceofbeingchosenBEverynthmemberofthepopulationisselectedCEveryelementofonedefinablesub-sectionofthepopulationisselectedDNoneoftheaboveAnswer:
D3、Costclassification3.1Afirmhastopaya20cperunitroyaltytotheinventorofadevicewhichitmanufacturesandsells.Howwouldtheroyaltychargebeclassifiedinthefirmsaccounts?
ASellingexpenseBDirectexpenseCProductionoverheadDAdminstrativeoverheadAnswer:
B3.2Whichofthefollowingwouldbeclassedasindirectlabour?
AAssemblyworkersinacompanymanufacturingtelevisionsBAstoresassistantinafactorystoreCPlasterersinaconstructioncompanyDAconsultantinafirmofmanagementconsultantsAnswer:
B3.3Amanufacturingfirmisverybusyandovertimeisbeingworked.APartofprimecostBFactoryoverheadsCDirectlabourcostsDAdministrativeoverheadsAnswer:
B3.4Whichofthefollowingitemswouldbetreatedasanindirectcost?
AWoodusedtomakeachairBMetalusedforthelegsofachairCFabrictocovertheseatofachairDStaplestofixthefabrictotheseatofachairAnswer:
D3.5Overwhichofthefollowingisthemanagerofaprofitcenterlikelytohavecontrol?
(i)Sellingprices(ii)Controllablecosts(iii)Apportionedheadofficescosts(iv)CapitalinvestmentinthecentreAAlloftheaboveB(i),(ii)and(iii)C(i),(ii)and(iv)D(i)and(ii)Answer:
D3.6Whichofthefollowingbestdescribesacontrollablecost?
AAcostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,bechanged.BAcostforwhichthebahaviourpatterncanbeeasilyanalysedtofacilitatevalidbudgetarycontrolcomparisons.CAcostwhichcanbeinfluencedbyitsbudgetholder.DAspecificcostofanactivityorbusinesswhichwouldbeavoidediftheactivityofbusinessdidnotexist.Answer:
C3.7Whichofthefollowingitemsbeasuitablecostunitwithinthecreditcontroldepartmentofacompany?
(i)Stationerycost(ii)Customeraccount(iii)ChequereceivedandprocessedAItem(i)onlyBItem(ii)onlyCItem(ii)onlyDItem(ii)and(ii)onlyAnswer:
D3.8Whichofthefollowingbestdescribesaperiodcost?
AAcostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnotincludedintheinventoryvaluation.BAcostthatcanbeeasilyallocatedtoaparticularperiod,withouttheneedforarbitraryapportionmentbetweenperiods.CAcostthatisidentifiedwithaunitproducedduringtheperiod,andisincludedinthevalueofinventory.Thecostistrearedasanexpensefortheperiodwhentheinventoryisactuallysold.DAcostthatisincurredregularlyeveryperiod,egeverymonthorquarter.Answer:
A3.9Acompanyemploysfoursupervisorstooverseethefactoryproductionofallitsproducts.Howwouldthesalariespaidtothesesupervisorsbeclassified?
AAsadirectlabourcostBAsadirectproductionexpenseCAsaproductionoverheadDAsanadministrationoverheadAnswer:
C3.10Acompanymanufacturesandsellstoysandincursthefollowingthreecosts:
(i)Rentalofthefinishedgoodswarehouse(ii)Depreciationofitsownfleetofdeliveryvehicles(iii)CommissionpaidtosalesstaffWhichoftheseareclassifiedasdistributioncosts?
A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)Answer:
A3.11Whichofthefollowingdescribesacostcentre?
AAunitofoutputorserviceforwhichcostsareascertainedBAfunctionorlocationforwhichcostsareascertainedCAsegmentoftheorganisationforwhichbudgetsarepreparedDAnamountofexpenditureattributabletoaparticularactivityAnswer:
B4、Costbehavior4.1Fixedcostsareconventionallydeemedtobe:
AConstantperunitofoutputBConstantintotalwhenproductionvolumechangesCOutsidethecontrolofmanagementDEasilycontrolledAnswer:
B4.2Thefollowingdatarelatetotheoverheadexpenditureofacontractcleanersattwoactivitylevels.Squaremetrescleaned13,50015,950Overheads$84,865$97,850Whatistheestimateoftheoverheadsif18,300squaremetresaretobecleaned?
A$96,990B$110,305C$112,267D$115,039Answer:
BThefollowinginformationrelatestoquestions4.3to4.7$LevelofactivityLevelofactivityLevelofactivityGraph1Graph2Graph3$LevelofactivityLevelofactivityLevelofactivityGraph4Graph5Graph6Whichoneoftheabovegraphsillstratesthecostsdescribedinquestions4.3to4.7?
4.3Alinearvariablecostwhentheverticalaxisrepresentscostincurred.AGraph1BGraph2CGraph4DGraph5Answer:
B4.4Afixedcostwhentheverticalaxisrepresentscostincurred.AGraph1BGraph2CGraph3DGraph6Answer:
A4.5Alinearvariablecostwhentheverticalaxisrepresentscostperunit.AGraph1BGraph2CGraph3DGraph6Answer:
A4.6Asemivariablecostwhentheverticalaxisrepresentscostincurred.AGraph1BGraph2CGraph4DGraph5Answer:
C4.7Astepfixedcostwhentheverticalaxisrepresentscostincurred.AGraph3BGraph4CGraph5DGraph6Answer:
A4.8Acompanyhasrecordedthefollowingdatainthetwomostrecentperiods.TotalcostsofproductionVolumeofproduction$Units13,50070018,3001,100Whatisthebestestimateofthecompanysfixedcostsofperiod?
A$13,500B$13,200C$5,100D$4,800Answer:
C4.9Aproductionworkerispaidasalaryof$650permonth,plusanextra5penceforeachunitproducedduringthemonth.Howisthistypeoflabourcostbestdescribed?
AAvariablecostBAfixedcostCAstepcostDAsemi-variablecostAnswer:
D4.10Whattypeofcostissupervisorsalarycosts,whereonesupervisorisneededforeverytenemployeesaddedtothestaff?
AAfixedcostBAvariablecostCAmixedcostDAstepcostAnswer:
D4.11Thefollowinginformationforadvertisingandsaleshasbeenestablishedoverthepastsixmonths:
MonthSalesrevenueAdvertisingexpenditure$000$0001155321252.53200641755.551504.562256.5Usingthehigh-lowmethodwhichofthefollowingisthecontrolequationforlinkingadvertisingandsalesfromtheabovedata?
ASalesrevenue=62,500+(25*advertisingexpenditure)BAdvertisingexpenditure=-2,500+(0.04*salesrevenue)CSalesrevenue=95,000+(20*advertisingexpenditure)DAdvertisingexpenditure=-4,750+(0.05*salesrevenue)Answer:
A4.12Atatolcostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstabl
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