题库
首页
会计考试
金融类
经济师
教师考试
人力行政
考试动态
职上网在线题库 > ACCA英国注册会计师

快速查题-ACCA英国注册会计师试题

考试类型：
考试分类：
ACCA英国注册会计师
F2
筛选结果 共找出469题
材料全屏

Grub Co is a fast food restaurant. Historically they have always relied upon financial measures of performance, concentrating on ratios such as the number of burgers sold and the profit made per burger sold.

Grub Co is now considering implementing a balanced scorecard approach.

50

【不定项选择题】

Complete the following statements about the balanced scorecard approach, choosing from the options available:

Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2)

A

Gap 1  key performance indicators agreed with management

B

Gap 1 a mission statement

C

Gap 1 operational plans in place

D

Gap 2 short term improvements for the business.

E

Gap 2 the long term success of the business.

查看答案及解析

For each of the following measures, state if they are measuring the financial, customer; internal, or learning perspective of Grub Co's balanced scorecard:

(i) Profit made per burger

(ii) Time taken from the customer ordering food to food being passed to the customer 

(iii) Percentage of employees with higher level food hygiene certificates.

(iv) Percentage of burgers cooked but not sold as they are inedible. 

查看答案及解析

The following explanation of benchmarking is incomplete:

There are four types of benchmarking, being (gap 1), competitive, functional and strategic. Comparing the results of Grub Co with McDonalds would be a form of (gap 2) benchmarking

State the words that fill the gaps.

查看答案及解析

Select the option that has the steps in a systematic benchmarking exercise in the correct order:

A

analysis— planning— action —review

B

review— planning— action—analysis

C

planning—analysis—action—review

D

analysis—actio—review—planning

查看答案及解析
材料全屏

Mai Co currently sells 25 styles of sports watches. The market has remained static with an overall revenue of $50 million.

Mai Co is always trying to bring out new designs and colours to try and increase market share or at least maintain it. In order to not fall behind their competitors, Mai Co tries to bring new products to the market quickly. Therefore Mai Co undertakes market research one year, and the results of that market research are incorporated in the new styles/colours that are launched the next year.

Historically, Mai Co have measured their performance by looking for an increase in the revenue and net profit figures and ensuring that there is cash in the bank. A new financial manager has been appointed who is keen to increase the range of performance measures used by Mai Co.

The following data is available:

                                                       Year ended 31 October 20X3                Year ended 31 October 20X4

Revenue                                                       $5.75 million                                       $ 6 million

Number of styles                                           22                                                       25

Net profit                                                       $345,000                                            $348,000

Mark research costs                                     $200,000                                            $150,000  

54

【简答题】

Calculate:

(i) Net profit percentage for 20X4 

(ii) Market share for 20X4 

(iii)Increase in revenue

(iv) Revenue per style of watch for 20X4 

(v) Increase in sales per $ of market research 

查看答案及解析

Mai Co are considering setting up another division selling expensive watches. The two divisions would be run as profit centres, with head office costs being allocated to each division. Managers^ bonuses will be dependent on the divisions meeting their targets. Targets that are being considered are: 

 (i) Gross profit percentage 

(ii) Contribution 

(iii) Net profit for the division

(iv) Return on capital employed. 

Which of the targets should be used to assess the performance of the divisional manager and provide motivation?

A

(i) only

B

(i) and (ii) only

C

(i), (ii) and (Hi) only

D

All of them

查看答案及解析
材料全屏

A company expected to produce 200 units of its product, the Bone, in 20X3. In fact 260 units were produced. The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours.

56

【单项选择题】

What is the direct labour rate variance for the company in 20X3?

A

$400 (A)

B

$2,500 (F)

C

$2,500 (A)

D

$3,200 (A)

查看答案及解析

What is the direct labour efficiency variance for the company in 20X3?

A

$400 (A)

B

$2,100 (F)

C

$2,800 (A)

D

$2,800 (F)

查看答案及解析
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.

58

【单项选择题】

What is the direct labour rate variance for the company in 20X3?

A

$400 (A)

B

$2,500 (F)

C

$2,500 (A)

D

$3,200 (A)

查看答案及解析

What is the direct labour efficiency variance for the company in 20X3?

A

$400 (A)

B

$2,100 (F)

C

$2,800 (A)

D

$2,800 (F)

查看答案及解析
4 5 6 7 8 9 10 11 12 13

© 2021 北京职尚教育科技有限公司 京ICP备15007909号 京ICP证150777号 新东方教育科技集团有限公司