管理会计F2选择题题库Word格式文档下载.docx

管理会计F2选择题题库Word格式文档下载.docx

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DManagementaccountingsystemsprovideinformationforusebytaxauthorities

3．Whichofthefollowingwouldbedataratherthaninformation?

（B）

ASalesincrease/decreaseperproductinlastquarter

BTotalsalesvalueperproduct

CSalesmadepersalesmanasapercentageoftotalsales

DSalesstaffcommissionasapercentageoftotalsales

4．Whichofthefollowingwouldbeclassedasindirectlabour?

（B）

AAssemblyworkersinacompanymanufacturingtelevisions

BAstoresassistantinafactorystore

CPlasterersinaconstructioncompany

DAconsultantinafirmofmanagementconsultants

5．Acompanymakeschairsandtables.Whichofthefollowingitemswouldbetreatedasanindirectcost?

（D）

AWoodusedtomakeachairBMetalusedforthelegsofachair

CFabrictocovertheseatofachairDThesalaryofthesalesdirectorofthecompany

6．Whichofthefollowingbestdescribesacontrollablecost?

（C）

AAcostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,bechanged.

BAcostforwhichthebehaviourpatterncanbeeasilyanalysedtofacilitatevalidbudgetarycontrolcomparisons.

CAcostwhichcanbeinfluencedbyitsbudgetholder.

DAspecificcostofanactivityorbusinesswhichwouldbeavoidediftheactivityorbusinessdidnotexist.

7．Whichofthefollowingbestdescribesaperiodcost?

（A）

Acostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnot

includedintheinventoryvaluation.

BAcostthatcanbeeasilyallocatedtoaparticularperiod,withouttheneedforarbitrary

apportionmentbetweenperiods.

CAcostthatisidentifiedwithaunitproducedduringtheperiod,andisincludedinthevalueofinventory.Thecostistreatedasanexpensefortheperiodwhentheinventoryisactuallysold.

DAcostthatisincurredregularlyeveryperiod,egeverymonthorquarter.

8．Fixedcostsareconventionallydeemedtobewhichofthefollowing?

（D）

AConstantperunitofoutputBOutsidethecontrolofmanagement

CEasilycontrolledDConstantintotalwhenproductionvolumechanges

9．

．

WhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecost–whentheverticalaxisrepresentscostincurred.（B）

AGraph1BGraph2CGraph4DGraph5

WhichoneoftheabovegraphsillustratesthecostsdescribedAfixedcost–whentheverticalaxisrepresentscostincurred.（A）

AGraph1BGraph2CGraph3DGraph6

WhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecost–whentheverticalaxisrepresentscostperunit.（A）

WhichoneoftheabovegraphsillustratesthecostsdescribedAsemi-variablecost–whentheverticalaxisrepresentscostincurred.（C）

AGraph1BGraph2CGraph4DGraph5

WhichoneoftheabovegraphsillustratesthecostsdescribedAstepfixedcost–whentheverticalaxisrepresentscostincurred.（A）

AGraph3BGraph4CGraph5DGraph6

10．Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth.Howisthistypeoflabourcostbestdescribed?

AAvariablecostBAfixedcostCAstepcostDAsemi-variablecost

11．Atotalcostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstableoverarevisedactivityrangeintheshortterm.

Whattypeofcostisthis?

AAfixedcostBAvariablecostCAsemi-variablecostDAsteppedfixedcost

12．Whatistheeconomicbatchquantityusedtoestablish?

Optimal（C）

AreorderquantityBrecorderlevel

CorderquantityDinventorylevelforproduction

13．AcompanydeterminesitsorderquantityforarawmaterialbyusingtheEconomicOrderQuantity（EOQ）model.WhatwouldbetheeffectsontheEOQandthetotalannualholdingcostofadecreaseinthecostoforderingabatchofrawmaterial?

（D）

EOQTotalannualholdingcost

AHigherLower

BHigherHigher

CLowerHigher

DLowerLower

14．Over-absorbedoverheadsoccurwhen（A）

AAbsorbedoverheadsexceedactualoverheads

BAbsorbedoverheadsexceedbudgetedoverheads

CActualoverheadsexceedabsorbedoverheads

DActualoverheadsexceedbudgetedoverheads

15．Budgetedoverheads$690,480Budgetedmachinehours15,344

Actualmachinehours14,128Actualoverheads$679,550

Basedonthedataabove,whatisthemachinehourabsorptionrate（tothenearest$）?

（B）

A44permachinehourB45permachinehour

C48permachinehourD49permachinehour

16.Absorptioncostingisconcernedwithwhichofthefollowing?

ADirectmaterialsBDirectlabour

CFixedcostsDVariableandfixedcosts

17.Thefollowingstatementshavebeenmadeaboutlifecyclecosting.

（1）Lifecyclecostingcanbeappliedtoproductswithashortlifecycle.

（2）Productlifecyclecostingisnotwell-suitedforusewithinbudgetarycontrolsystems.

Whichoftheabovestatementsis/aretrue?

A1onlyB2only

CNeither1nor2DBoth1and2

18.Thefollowingstatementshavebeenmadeabouttargetcosting.

（1）Targetcostingmakesthebusinesslookatwhatcompetitorsareofferingatanearlystageinthenewproductdevelopmentprocess.

（2）Costcontrolisemphasisedatthenewproductdesignstagesoanyengineeringchangesmusthappenbeforeproductionstarts.

A1onlyB2only

19.Thefollowingstatementshavebeenmadeabouttargetcosting.

（1）Targetcostingisinappropriateforanewproductthathasnoexistingmarket.

（2）Itmaybeacceptableforatargetcostforanewproducttobeexceededduringthegrowthstageofitslifecycle.

20.Thefollowingstatementshavebeenmadeaboutthroughputaccounting.

（1）Whenthroughputaccounting（TA）isused,theaimshouldbetohavesufficientinventoriestoovercomebottlenecksinproduction.

（2）Throughputaccountingisbasedontheassumptionthatintheshortrun,mostfactorycosts,otherthanmaterials,arefixed.

21.Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.;

’’

（1）ImplementationofABCisunlikelytobecost-effectivewhenvariableproductioncostsarealowproportionoftotalproductioncosts.

（2）InasystemofABC,forcoststhatvarywithproductionlevels,themostsuitablecostdriverislikelytobedirectlabourhoursormachinehours.

Whichoftheabovestatementsis/aretrue?

22.Inthetheoryofconstraintsandthroughputaccounting,whichofthefollowingmethodsmaybeusedtoelevatetheperformanceofabindingconstraint?

（1）Acquiremoreoftheresourcethatisthebindingconstraint.

（2）Improvetheefficiencyofusageoftheresourcethatisthebindingconstraint.

C1and2DNeither1nor2

23.Thefollowingstatementshavebeenmadeaboutlifecyclecosting.

（1）Lifecyclecostingismoreusefulforplanningthanforcontrolpurposes.

（2）Mostofthelifecyclecostsforaproductaredeterminedbydecisionstakenintheearlystageofaproduct’slifecycle.

24.Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.

（1）Activitybasedcostsarenotthesameasrelevantcostsforthepurposeofshort-rundecision-making.

（2）Activitybasedcostingisaformofabsorptioncosting.

25.Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.

（1）InasystemofABC,apportionmentofsomeoverheadcostsmayneedtobedoneonanarbitrarybasis.

（2）Thecostsofintroducingandmaintaininganactivitybasedcostingsystemmayexceedthebenefitsofsuchacostingsystem.

A1onlyB2only

26.Thefollowingstatementshavebeenmadeabouttargetcosting.

（1）Targetcostingensuresthatnewproductdevelopmentcostsarerecoveredinthetargetpricefortheproduct.

（2）Acostgapisthedifferencebetweenthetargetpriceandthetargetcost.

27.Inwhichofthefollowingwaysmightfinancialreturnsbeimprovedoverthelifecycleofaproduct?

（1）Maximisingthebreakeventime.

（2）Minimisingthetimetomarket.

（3）Minimisingthelengthofthelifecycle.

A1and2onlyB1and3only

C2onlyD2and3only

28.Thefollowingstatementshavebeenmadeabouttargetcosting.

（1）Targetcostingisnotwell-suitedforservicesthathavealargefixedcostbase.

（2）Costsmaybereducedintargetcostingbyremovingproductfeaturesthatdonotaddvalue.

29.Thefoll