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ACCA英国注册会计师
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材料全屏

A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.

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

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What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

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材料全屏

Number of units produced                2,200                 2,000 

                                                         Budget               Actual 

                                                            $                          $

Direct materials                              110,000             110,000

Direct labour                                  286,000              280,000

Variable overhead                        132,000              120,000

The actual number of units produced was 2,000.

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

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What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

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What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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材料全屏

A company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below.

Standard selling price per unit                                                      $70

Standard direct material cost (5 kg x $2 per kg)                           $10 per unit

Budgeted total material cost of sales                                            $2,300 per month

Budgeted profit margin                                                                  $6,900 per month

Actual results for February

Sales revenue                                                                                $15,200

Total direct material cost                                                                $2,400

Direct material price variance                                                         $800 adverse

Direct material usage variance                                                       $400 favourable

There was no change in inventory levels during the month.

65

【单项选择题】

What was the actual production in February?

A

200 units

B

217 units

C

240 units

D

280 units

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材料全屏

Each unit of product Zeta requires 3 kg of raw material and 4 direct labour hours. Material costs $2 per kg and the direct labour rate is $7 per hour.

The production budget for Zeta for April to June is as follows.

                                                                           April                           May                    June

Production units                                                7,800                          8,400                 8,200

83

【单项选择题】

Raw material opening inventories are budgeted as follows.

                                              April                              May                                 June

                                            3,800 kg                        4,200 kg                           4,100 kg

The closing inventory budgeted for June is 3,900 kg.

Material purchases are paid for in the month following purchase. What is the figure to be included in the cash budget for June in respect of payments for purchases?

A

$25,100

B

$48,800

C

$50,200

D

$50,600

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Wages are paid 75% in the month of production and 25% in the following month. be included in the cash budget for May in respect of wages? 

A

$222,600

B

$231,000

C

$233,800

D

$235,200

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材料全屏

Diamond Ltd has a payback period limit of three years and is considering investing in one of the following projects. Both projects require an initial investment of $800,000. Cash inflows accrue evenly throughout the year.

                       Project Alpha                                                    Project Beta

            Year                     Cash inflow                                Year                  Cash inflow 

                                               $                                                                          $

               1                           250,000                                    1                         250,000

               2                           250,000                                     2                        350,000

               3                           400,000                                     3                        400,000

              4                           300,000                                      4                        200,000

              5                           200,000                                      5                        150,000

              6                           50,000                                        6                        150,000

The company's cost of capital is 10%.

85

【单项选择题】

What is the non-discounted payback period of Project Beta?

A

2 years and 2 months

B

2 years and 4 months

C

2 years and 5 months

D

2 years and 6 months

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What is the discounted payback period of Project Alpha?

A

Between 1 and 2 years

B

Between 3 and 4 years

C

Between 4 and 5 years

D

Between 5 and 6 years

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