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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
F2
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Are the following statements true or false?Statement one: A flexed budget cannot be produced for non-manufacturing costs such as sales commission.Statement two: All costs can be controlled in the long term.

A

Statement one                           Statement two

    True                                            True

B

Statement one                           Statement two

       True                                          False

C

Statement one                           Statement two

     False                                            True

D

Statement one                           Statement two

    False                                            False

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An operating statement has been partially completed for a company that makes pies andpasties:

                                                                                                $

Budgeted contribution                                                           5,075

Sales volume variance                                                         175 (F)

Standard contribution on actual sales                                   5,250

Sales price variance                                                             750 (A)

                                                                                              4,500

                                                                          Favourable($)                   Adverse ($)

Cost variances

Materials price                                                                                                      700

Materials usage                                                         600

Labour rate                                                                                                           724

Labour efficiency                                                        650

Variable overhead rate

Variable overhead efficiency

GAP1

Fixed overhead expenditure

Total

41

【简答题】

For the following variances, state whether it is true or false that the variance stated above could be caused by better quality ingredients being purchased for the pies:

(i) Sales volume 

(ii) Materials price 

(iii) Labour rate

 (iv) Materials usage 

(v) Sales price 

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What should the title be in Gap 1?

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Using the following information, calculate the variable overhead rate and efficiency variances, and state if they are favourable or adverse.

Actual production was 1,500 units which were completed in 3,620 hours at a variable overhead cost of $11,000.

The budget was that each pie would take 2.5 hours to make and the variable overhead absorption rate would be $3 per hour.

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材料全屏

 Tel Co manufactures televisions and sells them to large retailers. Due to high staff turnover, no liquidity ratios have been calculated for the year ahead.

The bank is concerned about the forecast increase in Tel Co's overdraft to $40,500 at BO November 20X4, and has suggested that the ratios be calculated. The following forecast information is available for the year ended 30 November 20X4:

                                                     $

Revenue                                  343,275

Cost of sales                           284,000

Purchases                               275,000

Closing Inventory                    35,000

Receivables                            37,400

Payables                                35,410

44

【简答题】

For Tel Co for the year ended 30 November 20X2 calculate:

(i) The inventory holding period 

(H) The receivables collection period 

(iii) The payables period 

(iv) The current ratio 

Perform your calculations for (i), (ii) and (iii) to the nearest day and assume that there are 365 days in a year

Perform your calculation for part (iv) to B decimal places.

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Tel Co's quick ratio is 0.49. If they sell half of their inventory to pay off part of the bank overdraft, what will happen to their quick ratio?

A

Stay the same

B

Increase

C

Decrease

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In an attempt to improve their liquidity position, Tel Co is considering offering an early settlement discount to its customers. Which TWO of the following outcomes may occur as a result of offering the early settlement discount?

A

Sales increase

B

Bad debts increase

C

Administration cost decrease

D

Receivables decrease

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材料全屏

Drive Co is a diverse business, one division of which runs a courier business using a fleet of small vans. The following information has been produced by the manager of the division for the year ended 30 June 20X4:

Revenue                                 $500,000

Gross profit                             $120,000

Operating profit                      $50,000

Loan (8% per year)                $60,000

Asset turnover                        4

47

【简答题】

Using the information provided, calculate (perform your calculations to 2 decimalplaces): 

(i) Interest cover 

(ii) Return on capital employed (ROCE) 

(ii) Gearing 

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The manager of the courier division is retiring this year and his bonus is being paid based on the ROCE percentage of the division.Which TWO of the following actions could the manager of the courier division have taken in order to improve his bonus?

A

Delay repairs to the fleet of vans.

B

Understate the closing inventory of fuel held in the depot.

C

Include all the revenue for an uncompleted new contract.

D

Overstate the bad debt provision

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The management of Drive Co would like to introduce some more operational measures for performance evaluation.

Which of the following measures would be most useful?

A

cost per tonne mile

B

cost per driver hour

C

van idle time percentage

D

driver idle time percentage

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