快速查题-ACCA英国注册会计师试题

Chapter1-3

Chapter4-5

Chapter6

Chapter9-10

Chapter11-14

Chapter15-19

Chapter20-22

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A company uses components at the rate of 600 units per month, which are bought in at a cost of $2.24 each from the supplier. It costs $8.75 each time to place an order, regardless of the quantity ordered. The supplier offers a 5% discount on the purchase price for order quantities of 2,000 items or more. The current EOQ is 750 units. The total holding cost is 10% per annum of the value of inventory held.What is the change in total cost to the company of moving to an order quantity of 2,000 units?

$601 additional cost

$730 additional cost

$730 saving

$601 saving

A company makes a component for one of its products in-house. It uses an average of 5,000 of these throughout the year. The production rate for these components is 500 per week and the cost of holding one item for the year is $1.50. The factory is open for 50 weeks per year. The company has calculated that the economic batch quantity is 2,000. What is the production setup cost per batch?

$213

$240

$480

$960

Which of the following is in the correct chronological sequence for sales documents?

Enquiry - Order- Invoice - Payment

Order- Enquiry- Invoice-Payment

Enquiry - Order - Payment - Invoice

Enquiry - Invoice -Order - Payment

Which of the following is in the correct chronological sequence for purchase documents?

Purchase order - Invoice - Goods received note - Delivery note

Delivery note - Goods received note - Purchase order - Invoice

Purchase order - Delivery note - Goods received note - Invoice

Goods received note - Delivery note - Purchase order - Invoice

Which of the following describes a purchase order?

Issued by the purchasing department, sent to the supplier requesting materials

Issued by the stores department, sent to the purchasing department requesting materials

Received together with the materials and compared to the materials received

Issued by the production department, sent to the stores department requesting materials

When charging direct material cost to a job or process^ the details would be taken from which document?

Purchase requisition

Material requisition

Goods received note

Purchase order

The following relate to the management of raw materials:(i) Holding costs per unit of inventory would increase(ii) The economic order quantity would decrease(iii) Average inventory levels would increase(iv) Total ordering costs would decreaseWhich of the above would result from the introduction of buffer (safety) inventory?

(iii) only

(ii) and (iii) only

(ii), (iii) and (iv) only

(i), (ii), (iii) and (iv)

Which of the following is least relevant to the simple economic order quantity model for inventory?

Safety inventory

Annual demand

Holding costs

Ordering costs

The following documents are used in accounting for raw materials:(i) goods received note(ii) materials returned note(iii) materials requisition note(iv) delivery noteWhich of the documents may be used to record raw materials sent back to stores from production?

(i) and (ii)

(i) and (iv)

(ii) only

(ii) and (iii)

Which of the following documents should be checked before a purchase invoice is paid, to confirm that the price and quantities are correct?

Price check Quantity check

Purchase order Purchase order

Price check Quantity check

Goods received note Delivery note Goods

Price check Quantity check

Purchase invoice Goods received note

Price check Quantity check

Purchase order Goods received note