快速查题-ACCA英国注册会计师试题

A company plans to sell 24,000 units of product R next year. Opening inventory of R is expected to be 2,000 units and PQ Co plans to increase inventory by 25 per cent by the end of the year. How many units of product R should be produced next year?

Each unit of product Alpha requires 3 kg of raw material. Next month's production budget for product Alpha is as follows.

Opening inventories:                                  

Raw materials                                              15,000kg

Finished units of Alpha                                 2,000 units

Budgeted sales of Alpha                              60,000 units

Planned closing inventories:

Raw materials                                              7,000kg

Finished units of Alpha                                 3,000 units

How many kilograms of raw materials should be purchased next month?

Budgeted sales of X for December are 18,000 units. At the end of the production process for X, 10% of production units are scrapped as defective. Opening inventories of X for December are budgeted to be 15,000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check. What is the production budget for X for December?

A company manufactures a single product, M. Budgeted production output of product M during August is 200 units. Each unit of product M requires 6 labour hours for completion and PR Co anticipates 20 per cent idle time. Labour is paid at a rate of $7 per hour. What is the direct labour cost budget for August?

Each unit of product Echo takes five direct labour hours to make. Quality standards are high, and 8% of units are rejected after completion as sub-standard. Next month's budgets are as follows.Opening inventories of finished goods 3,000 units Planned closing inventories of finished goods 7,600 units Budgeted sales of Echo 36,800 unitsAll inventories of finished goods must have successfully passed the quality control check.What is the direct labour hours budget for the month?

The regression equation Y = 3 + 2X has been calculated from 6 pairs of values, with X ranging from 1 to 10. The correlation coefficient is 0.8. It is estimated that Y = 43 when X = 20. Which of the following are true?

(i) The estimate is not reliable because X is outside the range of the data

(ii) The estimate is not reliable because the correlation is low

(iii) The estimate is reliable

(iv) The estimate is not reliable because the sample is small

In calculating the regression equation linking two variables, the standard formulae for the regression coefficients are given in terms of X and Y. Which of the following is true?

Which of the following is a feasible value for the correlation coefficient?

Over an 18-month period, sales have been found to have an underlying linear trend of y = 7.112 +3.949x, where y is the number of items sold and x represents the month. Monthly deviations from trend have been calculated and month 19 is expected to be 1.12 times the trend value.What is the forecast number of items to be sold in month 19?

Based on the last 15 periods the underlying trend of sales is y = 345.12 - 1.35x. If the 16th period has a seasonal factor of -23.62, assuming an additive forecasting model, what is the forecast for that period, in whole units?