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 linear variable cost - when the vertical axis represents cost per unit

Graph 1

Graph 2

Graph 3

Graph 6

A semi-variable cost - when the vertical axis represents cost incurred.

Graph 1

Graph 2

Graph 4

Graph 5

A step fixed cost - when the vertical axis represents cost incurred.

Graph 3

Graph 4

Graph 5

Graph 6

The following diagram represents the behaviour of one element of cost:Which one of the following descriptions is consistent with the above diagram?

Annual total cost of factory power where the supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption which is subject to a maximum annual charge.

Total annual direct material cost where the supplier charges a constant amount per unit which then reduces to a lower amount per unit after a certain level of purchases.

Total annual direct material cost where the supplier charges a constant amount per unit but when purchases exceed a certain level a lower amount per unit applies to all purchases in the year.

Annual total cost of telephone services where the supplier makes a fixed charge and then a constant unit rate for calls up to a certain level. This rate then reduces for all calls above this level.

An organisation has the following total costs at three activity levels:

Activity level (units) 8,000 12,000 15,000

Total cost $204,000 $250,000 $274,000

Variable cost per unit is constant within this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 11,000 units.What is the total cost at an activity level of 10,000 units?

$220,000

$224,000

$227,000

$234,000

A firm has to pay a $0.50 per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm's accounts?

selling expense

direct expense

production overhead

administrative overhead

Which of the following can be included when valuing inventory?

(i) Direct material

(ii) Direct labour

(iii) Administration costs

(iv) Production overheads

(i) and (ii) only

(i), (ii) and (iv)

(i), (ii)and(iii)

all of them

Which of the following is usually classed as a step cost?

Supervisor's wages

Raw materials

Rates

Telephone

Which of the following is not a cost objects?

a cost centre

a customer

a manager

a product

Which of the following describes depreciation of fixtures?

not a cash cost so is ignored in the cost accounts

part of overheads

part of prime cost

is a cash outflow