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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Calculate the amount of overhead in respect of set up costs, which would be attributed to the production of the budgeted amount of Roadster motorcycles, under ABC costing principles.

Calculate the amount of overhead in respect of purchase orders, which would be attributed to the budgeted amount of Fireball motorcycles, using ABC costing principles.

Which of the following could be used to describe activity based budgeting (ABB)?

Select all that apply.

A method of budgeting based on an activity framework and utilising cost driver data in the budget setting and variance feedback processes

The use of costs determined using ABC as a basis for preparing budgets

The definition of the activities that underlie the financial figures in each function and the use of the level of activity to decide how much resource should be allocated, how well it is being managed and to explain variances from budget

Ohno Co uses activity based costing and produces three products called EM, TM and GM.

Ohno Co expects to incur the following indirect production costs next year.

What is the cost per machine set-up?

Ohyes Co uses activity based costing and produces three products called ET, TT and GT.

Ohyes Co expects to incur the following indirect production costs next year.

What is the cost per purchase order?

Product YZ2 is made in a production process where machine time is a bottleneck resource. Production of one unit of Product YZ2 takes 0.25 machine hours. The costs and selling price of Product YZ2 are as follows:

In a system of throughput accounting, what is the return per factory hour?

A company manufactures Product Q, which sells for $50 per unit and has a material cost of $14 per unit and a direct labour cost of $10 per unit. The total direct labour budget for the year is 18,000 hours of labour time at a cost of $10 per hour. Factory overheads are $1,620,000 per year. The company has identified machine time as the bottleneck in production. Product Q needs 0.05 hours of machine time per unit produced. The maximum capacity for machine time is 6,000 hours per year.

What is the throughput accounting ratio for Product Q (to 1 dp)?

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