快速查题-ACCA英国注册会计师试题

 The throughput return per hour of Product B is $2,000. Calculate the throughput accounting ratio for Product B (to 2 dp). 

 What is the cost of waste called in flow cost accounting? 

Which of the following environmental costs should NOT be included in an environmental cost budget? 

 Which of the following environmental costs is an external environmental cost? 

 This question appeared in the June 2015 exam. 

When activity based costing is used for environmental accounting, which statement is correct for environment-related costs and environment-driven costs? 

 The following statements have been made about cost classifications. 

(1) Repairs under warranty are an external failure cost 

(2) Lower selling price for sub quality goods is an internal failure cost 

Which of the above statements is/are correct? 

 What are the main elements of an environmental management system per ISO 14001? 

 List the three categories of material flows under a system of (material) flow cost accounting. 

 Identify four reasons why environmental costs are important to management accountants. 

A company makes a single product with the following data:  

                                                                                      $                           $ 

Selling price                                                                                           25 

Material                                                                        5 

Labour                                                                         7 

Variable overhead                                                     3 

Fixed overhead                                                          4  

                                                                                                                 (19) 

                                                                                                                 ––– 

Profit per unit                                                                                           6  

                                                                                                                 ––– 

Budgeted output is 30,000 units. 

In relation to this data, which of the following statements is correct?