快速查题-ACCA英国注册会计师试题

Chapter 1

Chapter 2a

Chapter 2b

Chapter 2c

Chapter 2d

Chapter 2e

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

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Which two of the following statements about activity based costing are true?

Implementation of ABC is unlikely to be cost effective when variable production costs are a low proportion of total production costs.

In a system of ABC, for costs that vary with production levels, the most suitable cost driver is likely to be direct labour hours or machine hours.

Activity based costs are the same as relevant costs for the purpose of short-run decision making.

Activity based costing is a form of absorption costing.

Which two of the following statements about activity based costing are true?

ABC recognises the complexity of modern manufacturing by the use of multiple cost drivers

ABC establishes separate cost pools for support activities

ABC reapportions support activity costs

BC is an appropriate costing system when overheads vary with time spent on production

ABC is felt to give a more useful product cost than classic absorption costing (with overheads absorbed on labour hours) if which of the following two apply?

Labour costs are a relatively minor proportion of total costs

Overheads vary with many different measures of activity

Overheads are difficult to predict

Cost drivers are difficult to identify

Which two of the following costs are likely to rise when just in time (JIT) manufacturing is introduced?

Set-up costs

Raw material handling costs

Raw material storage costs

Customer order costs

The selling price of product Zigma is set to be $250 for each unit and sales for the coming year are expected to be 500 units. If the company requires a return of 15% in the coming year on its investment of $250,000 in product Zigma, the target cost for each unit for the coming year is

$145

$155

$165

$175

VC Co is a firm of opticians. It provides a range of services to the public, such as eye tests and contact lens consultations, and has a separate dispensary selling glasses and contact lenses. Patients book appointments with an optician in advance.

A standard appointment is 30 minutes long, during which an optician will assess the patient’s specific requirements and provide them with the eye care services they need. After the appointment, patients are offered the chance to buy contact lenses or glasses from the dispensary.

Which of the following describes a characteristic of the services provided by an optician at VC Co during a standard appointment?

Tangible

Homogeneous

Non-perishable

Simultaneous

S Company is a manufacturer of multiple products and uses target costing. It has been noted that Product P currently has a target cost gap and the company wishes to close this gap.

Which of the following may be used to close the target cost gap for product P?

Use overtime to complete work ahead of schedule

Substitute current raw materials with cheaper versions

Raise the selling price of P

Negotiate cheaper rent for S Company's premises

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.

The predicted selling price for a product has been set at $56 per unit. The desired mark-up on cost is 25% and the material cost for the product is estimated to be $16 before allowing for additional materials to allow for shrinkage of 20% (for every 10 kg of material going in only 8 kg comes out). If labour is the only other cost and 2 hours are needed what is the most the business can pay per hour if a cost gap is to be avoided?

The maximum rate per hour is

What might be effective ways of reducing the labour cost element in a product, in order to lower expected cost towards a target cost?

Which two of the following characteristics of services make it difficult to establish target costs for services?

(a) Intangibility (d) Variability

(b) Perishability (e) Simultaneity