快速查题-ACCA英国注册会计师试题

The following items may be used in costing batches. (i) Actual material cost(ii) Actual manufacturing overheads(iii) Absorbed manufacturing overheads(iv) Actual labour costWhich of the above are contained in a typical batch cost?

Which of the following would be appropriate cost units for a passenger coach company? (i) Vehicle cost per passenger-kilometre (ii) Fuel cost for each vehicle per kilometre (iii) Fixed cost per kilometre

The following information is available for a hotel company for the latest thirty day period.Number of rooms available per night 40Percentage occupancy achieved 65%Room servicing cost incurred $3,900What was the room servicing cost per occupied room-night last period, to the nearest cent?

Annie is to set up a small hairdressing business at home. She anticipates working a 35-hour week and taking four weeks' holiday per year. Her expenses for materials and overheads are expected to be $3,000 per year, and she has set herself a target profit of $18,000 for the first year.Assuming that only 90% of her working time will be chargeable to clients, what price should she charge for a 'colour and cut' which would take 3 hours?

Which of the following is NOT a characteristic of service costing?

Which of the following would be considered a service industry?(i) An airline company(ii) A railway company(iii) A firm of accountants

Which of the following are likely to use service costing?(i) A college (ii) A hotel (iii) A plumber

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?