快速查题-ACCA英国注册会计师试题

Which of the following is NOT a functional budget?

If a company has no production resource limitations, in which order would the following budgets be prepared? (i) Material usage budget (iv) Finished goods inventory budget(ii) Sales budget (v) Production budget(iii) Material purchase budget (vi) Material inventory budget

In a situation where there are no production resource limitations, which of the following items of information must be available for the production budget to be completed?(i) Sales volume from the sales budget(ii) Material purchases from the purchases budget(iii) Budgeted change in finished goods inventory(iv) Standard direct labour cost per unit

When preparing a production budget, what does the quantity to be produced equal?

The quantity of material in the material purchases budget is greater than the inferred from quantity of material in the material usage budget. Which of the following statements can be this situation?

A company plans to sell 24,000 units of product R next year. Opening inventory of R is expected to be 2,000 units and PQ Co plans to increase inventory by 25 per cent by the end of the year. How many units of product R should be produced next year?

Each unit of product Alpha requires 3 kg of raw material. Next month's production budget for product Alpha is as follows.

Opening inventories:                                  

Raw materials                                              15,000kg

Finished units of Alpha                                 2,000 units

Budgeted sales of Alpha                              60,000 units

Planned closing inventories:

Raw materials                                              7,000kg

Finished units of Alpha                                 3,000 units

How many kilograms of raw materials should be purchased next month?

Budgeted sales of X for December are 18,000 units. At the end of the production process for X, 10% of production units are scrapped as defective. Opening inventories of X for December are budgeted to be 15,000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check. What is the production budget for X for December?

A company manufactures a single product, M. Budgeted production output of product M during August is 200 units. Each unit of product M requires 6 labour hours for completion and PR Co anticipates 20 per cent idle time. Labour is paid at a rate of $7 per hour. What is the direct labour cost budget for August?

Each unit of product Echo takes five direct labour hours to make. Quality standards are high, and 8% of units are rejected after completion as sub-standard. Next month's budgets are as follows.Opening inventories of finished goods 3,000 units Planned closing inventories of finished goods 7,600 units Budgeted sales of Echo 36,800 unitsAll inventories of finished goods must have successfully passed the quality control check.What is the direct labour hours budget for the month?