（财会考证）ACCA考试F2管理会计精选练习

1、ACCA考试F2管理会计精选练习Accounting for management 1.The sales ma ager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved . This is an example of what type of planning ? Strategic planning Tactical planning Operational planning Corporate planning Ans er : B 2. Whic

2、h of the following stastements is / are correct ? Strategic planning is caried out by front - line managers Non financial information is relevant to management accounting I is true and 2 is false 02is true and I is false Both are true Both are false Answer : B Sources of data 3 Which of the followin

3、g is / are primary sources of data ?) Historical records of transport costs to be used to prepare forccasts for budgetary planning 1) The Ann al Abstract of Siatistics , published by the Ofice for National Statistics in the United Kingdom ( iii ) Data collected by a bank in a telephone survey to mon

4、itor the efectivess of the bank s customer services ( i ) and ( ii )( i ) and ( ii )( i ) only ( i ) only Ans e : D 4.The following statements relate to dif erent types of data Exam Secondary data are data collected especially for a specific purpose 1i Discrete data can take on any value () Qualitat

5、ive data are data that cannot be mcasured ( iv ) Population data are data arising as a result of investigating a group of people or objects Which of the statements are true ?( i ) and ( ii ) only ( ii ) and ( ii ) only () and ( iv ) only ( iii ) and ( iv ) only Answer : DCost elassifieation 5. A fim

6、 has to pay a 20c per unit royalty to the inventor of a device which it manufactur s and sells . How would the oyalty charge be classified in the fim s accounts ? Selling expeise Direct expense Production overhead Adminstrative overhead Exam Answer : B 6.Acompany manufactures and sells toys and incu

7、rs the following three costs :) Rental of the finished goods warehouse 11 Depreciation of its own fleet of delivery vchicles il ) commission paid to sales staff Which of these are classified as distribution costs ?( i ) and ( i ) only ( i ) and ( i ) only O ( i ) and ( iii ) only ( i )( ii ) and ( i

8、 i ) Answer : A ExamO . com ExamO . com Cost behavior 7. Fixed costs are conventionally deemed to be : Constant per unit of output H Constant in total when production volume changes o0 Outside the control of management Easily controlled Answer : B 8. A company has recorded the folowing data in the t

9、wo most recent 9An organisation manufactures a single product . The total cost of making 4.000 units is S20,000 and the total cost of making 20,000 units is S40,000. Within this ange of activity the total fixed costs ramain unchanged . What is the variable cost per unit of the product ?S0.80S1.20SI2

10、5S2.00Presenting information The cost of materials for product A are as follows .11. Which one of the following statements is true ? Sales of mint choc chip rose steadily over the four months Total sales fell in the month of July After May , sales of strawberry began to catch up with sales of chocol

11、ate Sales of blucberry ose in May and July Answer : C Material costs 12. Which of the folowing functions are fulfilled by a good rececived note ( GRN )?1 Provides infomation to update the inventory records on receipt of goods ii ) Provides infomation to check the quantity on the supplier s invoice (

12、 ii ) Provides information to check the price on the supplier s invoice A00( i ) and ( i ) only ( i ) and ( iii ) only ( i ) and ( ii ) only ( i ) only Answer : AThe material stores control account for a company for March looks like this :14. Co gradualy receives its re - supply of inventory at a ra

13、te of 10,000 units a week . 15The following data relate to work in the finishing department of a certain factory .Jane works as a menber of a three - person tearn in the assembly department of a factory . The following extract of information is available conceming the four cost centres of EG Limited

14、 .18. Acompany manufacturers two products , X and Y , in a factory divided into two production cost centres . Primary and Finishing . The following budgeted data are avaliable :19.The following data is available for period9. Opening inventory 10.000 units Closing invento y 8,000 units Exam Absorptio

15、n costing profit S280,000 The profit for period 9using marginal costing would be :$278.000$280.000oS282,000 Impossible to calculate without more infornation Answer : D 20.A company manufactures and sels a single product . For this month the budgeted fixed production overheads are S48,000, budgeted p

16、roduction is 12,000 units and budgeted sales are 11.720 units . The company currently uses absorption costing If the company used marginal costing principles instead of absorption costing for this month , what would be the effeet on the budgeted profit ?S1.120 higher B $1,120 lower S3.920 higher o $

17、3,920 lower Answer : B 21.HMFCo produces a single product . The budgeted fixed production overheads for the period are S500,000. The budgcted output for the period is 2,500 units . Opening invento y at the start of the period consisted of 900 units and closing inventory at the end of the period consisted of 300 units . If abso ption costing pinciples were applied , the profit for the period co pared to the marginal costing profit would be :S125,000 higher S125,00