快速查题-ACCA英国注册会计师试题

Which of the following would be considered a service industry?

(i) An airline company

(ii) A railway company

(iii) A firm of accountants

 The following information relates to a management consultancy organisation:  

                                                                                            $ 

Salary cost per hour for senior consultants                        40

Salary cost per hour for junior consultants                         25

Overhead absorption rate per hour applied to all hours     20

The organisation adds 40% to total cost to arrive at the final fee to be charged to a client. Assignment number 789 took 54 hours of a senior consultant's time and 110 hours of junior consultants'  time.  What is the final fee to be charged for Assignment 789?  

A company operates a job costing system. Job number 1012 requires $45 of direct materials and $30 of direct labour. Direct labour is paid at the rate of $7.50 per hour. Production overheads are absorbed at a rate of $12.50 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.What is the total cost of job number 1012?

Last year, Bryan Air carried excess baggage of 250,000 kg over a distance of 7,500 km at a cost of $3,750,000 for the extra fuel.What is the cost per kg-km?

The following question is taken from the December 2012 exam paper.

A truck delivered sand to two customers in a week. The following details are available.

Customer                         Weight of goods delivered (kilograms)                          500 (kilograms)

X                                                     500                                                                         200

Y                                                    180                                                                         1,200

                                                       680                                                                        1,400

The truck cost $3,060 to operate in the week. Each customer delivery was carried out separately, and the truck made no other deliveries in the week.What is the cost per kilogram/kilometre of sand delivered in the week (to the nearest $0.001)?

Last month a manufacturing company's profit was $2,000, calculated using absorption costing principles. If marginal costing principles had been used, a loss of $3,000 would have occurred. The company's fixed production cost is $2 per unit. Sales last month were 10,000 units.

What was last month's production (in units}?

      ________units

When opening inventory was 8,500 litres and closing inventory was 6,750 litres, a firm had a profit of $62,100 using marginal costing.

Assuming that the fixed overhead absorption rate was $3 per litre, what would be the profit using absorption costing?

  $______

What is the EOQ for raw material Y?

What is the total annual cost of purchasing, ordering and holding inventory of raw material Y?

The supplier has offered Point a discount of 1% on the purchase price if each order placed is for 2,000 units.What is the total annual saving to Point of accepting this offer?