职上网在线题库 > ACCA英国注册会计师试题 > F2 > Chapter4-5 > The total...

The total materials cost of a company is such that when total purchases exceed 15,000 units in any period, then all units purchased, including the first 15,000, are invoiced at a lower cost per unit.Which of the following graphs is consistent with the behaviour of the total materials cost in a period?

A

B

C

D

扫码查看暗号，即可获得解锁答案！

在此输入暗号

点击获取答案

Chapter4Costclassification

Graph D is consistent with the cost behaviour for total materials given.Graph A implies that there is a certain range of activity (just above 15,000 units) when total materials cost is constant.Graph B implies that total materials cost falls beyond 15,000 units of activity.Graph C implies that the lower cost per unit for materials applies only to units purchased in excess of 15,000

多做几道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

最新试题

该科目易错题

该题目相似题

Which of the following statements about qualities of good information is false?AIt should be relevant for its purposesBIt should be communicated to the right personCIt should be completely accurateDIt should be timely
Which of the following statements are false? (i) If a sample is selected using random sampling, it will be free from bias. (ii) A sampling frame is a numbered list of all items in a sample. (iii) In cluster sampling there is very little potential for bias. (iv) In quota sampling, investigators are told to interview all the people they meet up to a certain quota.A(i), (ii), (iii) and (iv)B(i), (ii) and (iii) C(ii) and (iii)D(ii) only
The overhead expenses of a company are coded using a five digit coding system, an extract from which isas follows:Cost centre Code no Types of expense Code noMachining 10 Indirect materials 410Finishing 11 Depreciation of production machinery 420Packing 12 Indirect wages 430Stores 13 Maintenance materials 440Maintenance 14 Machine hire costs 450 Depreciation of non-production equipment 460The coding for the hire costs of a packing machine is 12450.Which is the coding for the issue of indirect materials issued from stores to the machining department?A10410B10440C13410D13440
An organisation manufactures a single product. The total cost of making 4,000 units is $20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged.What is the variable cost per unit of the product?A$0.80B$1.20C$1.25D$2.00
The following data relate to the overhead expenditure of a contract cleaners at two activity levels.Square metres cleaned 13,500 15,950Overheads $84,865 $97,850What is the estimate of the overheads if 18,300 square metres are to be cleaned?A$96,990B$110,305C$112,267D$115,039
HMF Co produces a single product. The budgeted fixed production overheads for the period are $500,000. The budgeted output for the period is 2,500 units. Opening inventory at the start of the period consisted of 900 units and closing inventory at the end of the period consisted of 300 units. If absorption costing principles were applied, the profit for the period compared to the marginal costing profit would be which of the following?A$125,000 higherB$125,000 lowerC$120,000 higher D$120,000 lower
Annie is to set up a small hairdressing business at home. She anticipates working a 35-hour week and taking four weeks' holiday per year. Her expenses for materials and overheads are expected to be $3,000 per year, and she has set herself a target profit of $18,000 for the first year.Assuming that only 90% of her working time will be chargeable to clients, what price should she charge for a 'colour and cut' which would take 3 hours?A$13.89B$35.71C$37.50D$41.67
Which of the following would be considered a service industry?(i) An airline company(ii) A railway company(iii) A firm of accountantsA(i) and (ii) onlyB(i) and (iii) only C(i), (ii) and (iii) D(ii) and (iii) only
X department is a division of W Plc. X department usually has a quarterly wages cost of $4,500,000. Quarterly material costs are usually around $2,000,000. W Plc made a central decision to award all employees a wages increase of 2%.Which of the following variances for the latest quarter are worth investigating?(i) Direct material price variance $400 (A)(ii) Labour rate variance $90,000 (A)(iii) Sales volume variance $4,000,000 (F)A(i) and (iii) onlyB(i) and (ii) onlyC(i), (ii) and (iii)D(iii) only
A company has budgeted to make and sell 4,200 units of product X during the period.The standard fixed overhead cost per unit is $4.During the period covered by the budget, the actual results were as follows.Production and sales 5,000unitsFixed overhead incurred $17,500What are the fixed overhead variances for the period?AFixed overhead Fixed overhead expenditure variance volume variance $700 (F) $3,200 (F) BFixed overhead Fixed overhead expenditure variance volume variance $700 (F) $3,200 (A) CFixed overhead Fixed overhead expenditure variance volume variance $700 (A) $3,200 (F) DFixed overhead Fixed overhead expenditure variance volume variance $700 (A) $3,200 (A)