快速查题-ACCA英国注册会计师试题

Different management accounting techniques can be used to account for environmental costs. 

One of these techniques involves analysing costs under three distinct categories: material, system, and delivery and disposal. 

What is this technique known as? 

 Which of the following are advantages of using Activity Based Costing for Environmental Management Accounting? 

 (i) Higher environmental costs can be reflected in higher prices.

 (ii) cost savings achieved through environmental policies can be measured. 

(iii) it is simple to determine the environmental costs and cost drivers.

 (iv) It considers all environmental effects of the company’s actions. 

 Flow cost accounting is a technique which can be used to account for environmental costs. Inputs and outputs are measured through each individual process of production. 

Which of the following is NOT a category used within flow cost accounting? 

 Which of the following is an example of an environmental external failure cost? 

 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?