雨课堂学堂在线学堂云《ACCA F2 管理会计（西安交大 ）》单元测试考核答案

注：不含主观题第1题Thefollowingstatementsrefertoqualitiesofgoodinformation:(i)Itshouldbecommunicatedtotherightperson.(ii)Itshouldalwaysbecompletelyaccuratebeforeitisused.(iii)Itshouldbeunderstandablebytherecipient.Whichoftheabovestatementsarecorrect?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)第2题Whichofthefollowingiscorrect?AQualitativedataisnumericalinformationonly.BInformationcanonlybeextractedfromexternalsources.COperationalInformationgivesdetailsoflong-termplansonly.DDatacanbeeitherdiscreteorcontinuous.第3题Whichofthefollowingwouldbebestdescribedasashorttermtacticalplan?AReviewingcostvariancesandinvestigateasappropriateBComparingactualmarketsharetobudgetCLoweringthesellingpriceby15%DMonitoringactualsalestobudget第4题Thefollowingstatementsrelatetobusinessobjectives:(i)Theshort-termobjectivesofanorganisationaredescribedinverygeneralterms.(ii)Corporateobjectivesrelatetotheorganisationasawhole.(iii)Itispossibleforadivisionofanorganisationtohaveitsownspecificobjectives.Whichoftheabovearecorrect?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)第5题Whichofthefollowingcouldbecarriedoutbyhigherlevelmanagement?(i)makingshorttermdecisions.(ii)definingtheobjectivesofthebusiness.(iii)makinglongrundecisions.A(i),(ii)and(iii)B(i)and(ii)onlyC(i)and(iii)onlyD(ii)and(iii)only第6题Thefollowingstatementsrefertostrategicplanning:(i)Itisconcernedwithquantifiableandqualitativematters.(ii)Itismainlyundertakenbymiddlemanagementinanorganisation.(iii)Itisconcernedpredominantlywiththelongterm.Whichofthestatementsarecorrect?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)第7题Whichofthefollowingstatementsarecorrect?(i)Strategicinformationismainlyusedbyseniormanagementinanorganisation.(ii)Productivitymeasurementsareexamplesoftacticalinformation.(iii)Operationalinformationisrequiredfrequentlybyitsmainusers.A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)第8题Thefollowingstatementsrelatetofinancialaccountingortocostandmanagementaccounting:(i)Themainusersoffinancialaccountinginformationareexternaltoanorganisation.(ii)Costaccountingispartoffinancialaccountingandestablishescostsincurredbyanorganisation.(iii)Managementaccountingisusedtoaidplanning,controlanddecisionmaking.Whichofthestatementsarecorrect?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)第9题WhichofthefollowingisNOTCORRECT?ACostaccountingcanbeusedforstockvaluationtomeettherequirementsofinternalreportingonly.BManagementaccountingprovidesappropriateinformationfordecision-making,planning,controlandperformanceevaluation.CRoutineinformationcanbeusedforbothshort-termandlongrundecisions.DFinancialaccountinginformationcanbeusedforinternalreportingpurposes.第10题Whichofthefollowingstatementsiscorrect?AManagementaccountingsystemsprovideinformationforuseinfulfillinglegalrequirementsBManagementaccountingsystemsprovideinformationfortheuseofdecisionmakerswithinanorganizationCManagementaccountingsystemsprovideinformationforusebyshareholdersDManagementaccountingsystemsprovideinformationforusebytaxauthorities第11题Thesalesmanagerhaspreparedamanpowerplantoensurethatsalesquotasfortheforthcomingyearareachieved.Thisisanexampleofwhattypeofplanning?AStrategicplanningBTacticalplanningCOperationalplanningDCorporateplanning第12题Whichofthefollowingwouldbedataratherthaninformation?ASalesincrease/decreaseperproductinlastquarterBTotalsalesvalueperproductCSalesmadepersalesmanasapercentageoftotalsalesDSalesstaffcommissionasapercentageoftotalsales第13题Whichofthefollowingprocessesoccursatthebusinessplanningstage?AObtainingdataaboutactualresultsBTakingcorrectiveactionCComparingactualperformancewithbudgetDEstablishingobjectives第14题Whichofthefollowingstatementsis/arecorrect?(i)Informationfordecision-makingshouldincorporateuncertaintyinsomeway.(ii)Thedatausedtopreparefinancialaccountsandmanagementaccountsarethesame.A(i)istrueand(ii)isfalseB(ii)istrueand(i)isfalseCBotharetrueDBotharefalse第15题Goodinformationshouldhavecertainqualities.Whichofthefollowingarequalitiesofgoodinformation?(i)Complete(ii)Extensive(iii)Relevant(iv)AccurateA(i),(ii)and(iii)B(i),(iii)and(iv)C(ii)and(iv)DAllofthem第1题Whichofthefollowingis/areprimarysourcesofdata?(i)Historicalrecordsoftransportcoststobeusedtoprepareforecastsforbudgetaryplanning.(ii)TheAnnualAbstractofStatistics,publishedbytheOfficeforNationalStatisticsintheUnitedKingdom.(iii)Datacollectedbyabankinatelephonesurveytomonitortheeffectivenessofthebank'scustomerservices.A(i)and(ii)B(i)and(iii)C(i)onlyD(iii)only第2题Thefollowingstatementsrelatetodifferenttypesofdata:(i)Secondarydataaredatacollectedespeciallyforaspecificpurpose.(ii)Discretedatacantakeonanyvalue.(iii)Qualitativedataaredatathatcannotbemeasured.(iv)Populationdataaredataarisingasaresultofinvestigatingagroupofpeopleorobjects.Whichofthestatementsaretrue?A(i)and(ii)onlyB(ii)and(iii)onlyC(ii)and(iv)onlyD(iii)and(iv)only第3题Whichofthefollowingstatementsarefalse?(i)Ifasampleisselectedusingrandomsampling,itwillbefreefrombias.(ii)Asamplingframeisanumberedlistofallitemsinasample.(iii)Inclustersamplingthereisverylittlepotentialforbias.(iv)Inquotasampling,investigatorsaretoldtointerviewallthepeopletheymeetuptoacertainquota.A(i),(ii),(iii)and(iv)B(i),(ii)and(iii)C(ii)and(iii)D(ii)only第4题Governmentstatisticscanbeausefulsourceofdataandinformation.Whichoneofthefollowingtypesofdataismostlikelytobeobtainedfromgovernmentstatistics?AForeignexchangeratesBPopulationdataCDetailsofindustrycostsDInterestrates第5题Whichofthefollowingexplainstheessenceofquotasampling?AEachelementofthepopulationhasanequalchanceofbeingchosen.BEverynthmemberofthepopulationisselected.CEveryelementofonedefinablesub-sectionofthepopulationisselected.DNoneoftheabove.第6题Afirmwhichbottlesshampooselectssomefilledbottlesforexamination.Theprocedureusedisthattworandomnumbersarechosen,xandy.Startingatthexthbottlefilled,everybottleatanintervalofyisthenchosenforexamination.WhichBESTdescribesthistypeofsampling?AMulti-stageBRandomCSystematicDStratified第7题ApublishingcompanyisresearchingthereadinghabitsoftheUnitedKingdom’spopulation.ItrandomlyselectsanumberoflocationsfromaroundtheUKandtheninterviewseveryonewholivesintheselocations.Whatisthisapproachtosamplingknownas?ASystematicsamplingBStratifiedsamplingCQuotasamplingDClustersampling第8题(I)Ifasampleisselectedusingrandomsampling,itwillbefreefrombias.(II)Asamplingframeisanumberedlistofallitemsinasample.(III)Clustersamplingisanon-probabilitysamplingmethod.(IV)Inquotasampling,investigatorsaretoldtointerviewallthepeopletheymeetuptoacertainquota.Whichoftheabovestatementsaretrue?A(I),(II),(III)and(IV)B(I),(II)and(IV)onlyC(I)and(Il)onlyD(I)and(IV)only第9题Theessenceofsystematicsamplingisthat:AAEachelementofthepopulationhasanequalchanceofbeingchosen.BBMembersofvariousstrataareselectedbytheinterviewersuptopredeterminedlimits.CCEverynthitemofthepopulationisselected.DEveryelementofonedefinablesubsectionofthepopulationisselected.第10题Underwhichsamplingmethoddoeseverymemberofthetargetpopulationhaveanequalchanceofbeinginthesample?AStratifiedsamplingBRandomsamplingCSystematicsamplingDClustersamplingQuiz3--作业第1题Acompanymanufacturesandsellstoysandincursthefollowingthreecosts:(i)Rentalofthefinishedgoodswarehouse.(ii)Depreciationofitsownfleetofdeliveryvehicles.(iii)Commissionpaidtosalesstaff.Whichoftheseareclassifiedasdistributioncosts?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)第2题Whichofthefollowingstatementsbestdescribesdirectcosts?ACostsunderthedirectcontrolofamanagerBCoststobepaidwithinthecurrentaccountingperiodCCostsdirectlyidentifiedwithaproductorserviceDCostspasseddirectlytocustomers第3题WhichofthefollowingcostswouldNOTbeclassifiedasaproductionoverheadcostinacompanythatproducesbottledmineralwater?ADepreciationofthebottlingplantBThefactoryrentCThefactorymanager’ssalaryDThecostofthebottles第4题Whichoneofthefollowingwouldbeclassifiedasindirectlabour?AAssemblyworkersonacarproductionlineBBricklayersinahousebuildingcompanyCForklifttruckdriversinthestoresofanengineeringcompanyDTutorsinaprivateeducationbusiness第5题Whichofthefollowingbestdescribesdirectcosts?AcostswhichcanbeidentifiedwithacostcentrebutnotidentifiedtoasinglecostunitBcostswhichcanbeeconomicallyidentifiedwithasinglecostunitCcostswhichcanbeidentifiedwithasinglecostunit,butitisnoteconomictodosoDcostsincurredasadirectresultofaparticulardecision第6题Acompanyemploysfoursupervisorstooverseethefracturingproductionofallitsproducts.Thesalariespaidtothesesupervisorsare:AAdirectlabourcostBAdirectproductionexpenseCAproductionoverheadDAnadministrationoverhead第7题Afirmhastopaya20cperunitroyaltytotheinventorofadevicewhichitmanufacturesandsells.Howwouldtheroyaltychargebeclassifiedinthefirm'saccounts?ASellingexpenseBDirectexpenseCProductionoverheadDAdministrativeoverhead第8题Whichofthefollowingwouldbeclassedasindirectlabour?AAssemblyworkersinacompanymanufacturingtelevisionsBAstoresassistantinafactorystoreCPlasterersinaconstructioncompanyDAconsultantinafirmofmanagementconsultants第9题Acompanymakeschairsandtables.Whichofthefollowingitemswouldbetreatedasanindirectcost?AWoodusedtomakeachairBMetalusedforthelegsofachairCFabrictocovertheseatofachairDThesalaryofthesalesdirectorofthecompany第10题Whichofthefollowingbestdescribesaperiodcost?AAcostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnotincludedintheinventoryvaluation.BAcostthatcanbeeasilyallocatedtoaparticularperiod,withouttheneedforarbitraryapportionmentbetweenperiods.CAcostthatisidentifiedwithaunitproducedduringtheperiod,andisincludedinthevalueofinventory.Thecostistreatedasanexpensefortheperiodwhentheinventoryisactuallysold.DAcostthatisincurredregularlyeveryperiod,egeverymonthorquarter.Quiz4--作业第1题Acostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstableoverarevisedactivityrangeintheshortterm.Whattypeofcostisthis?AAfixedcostBAvariablecostCAsemi-variablecostDAsteppedfixedcost第2题Thefollowinginformationforadvertisingandsaleshasbeenestablishedoverthepastsixmonths.Usingthehigh-lowmethodwhichofthefollowingisthecorrectequationforlinkingadvertisingandsalesfromtheabovedata?Asalesrevenue=62,500+(25*advertisingexpenditure)Badvertisingexpenditure=–2,500+(0.04*salesrevenue)Csalesrevenue=95,000+(20*advertisingexpenditure)Dadvertisingexpenditure=–4,750+(0.05*salesrevenue)第3题Anorganisationhasthefollowingtotalcostsattwoactivitylevels:Activitylevel(units):17,000and22,000.Totalcosts():140,000and170,000.Variablecostperunitisconstantinthisrangeofactivityandthereisastepupof5,000inthetotalfixedcostswhenactivityexceeds18,000units.Whatisthetotalcostatanactivitylevelof20,000units?A$155,000B$158,000C$160,000D$163,000第4题ReginaldisthemanagerofproductiondepartmentMinafactorywhichhastenotherproductiondepartments.HereceivesmonthlyinformationthatcomparesplannedandactualexpenditurefordepartmentM.AfterdepartmentM,allproductiongoesintootherfactorydepartmentstobecompletedpriortobeingdispatchedtocustomers.DecisionsinvolvingcapitalexpenditureindepartmentMarenottakenbyReginald.WhichofthefollowingdescribesReginald’sroleindepartmentM?AAcostcentremanagerBAninvestmentcentremanagerCAprofitcentremanagerDArevenuecentremanager第5题Thefollowingdiagramrepresentsthebehaviourofoneelementofcost.WhichONEofthefollowingstatementsisconsistentwiththeabovediagram?AAnnualfactorypowercostwheretheelectricitysuppliersetsatariffbasedonafixedchargeplusaconstantunitcostforconsumptionbutsubjecttoamaximumannualcharge.BWeeklytotallabourcostwhenthereisafixedwageforastandard40hourweekbutovertimeispaidatapremiumrate.CTotaldirectmaterialcostforaperiodifthesupplierchargesalowerunitcostonallunitsonceacertainquantityhasbeenpurchasedinthatperiod.DTotaldirectmaterialcostforaperiodwherethesupplierchargesaconstantamountperunitforallunitssupplieduptoamaximumchargefortheperiod.第6题Whentotalpurchasesofrawmaterialexceed30,000unitsinanyoneperiodthenallunitspurchased,includingtheinitial30,000,areinvoicedatalowercostperunit.Whichofthefollowinggraphsisconsistentwiththebehaviourofthetotalmaterialscostinaperiod?AGraphABGraphBCGraphCDGraphD第7题Whichofthefollowingwouldbeconsideredtobeaninvestmentcentre?AManagershavecontrolovermarketing.BManagementhaveasalesteam.CManagementhaveasalesteamandaregivenacreditcontrolfunction.DManagerscanpurchasecapitalassetsandaregivenacreditcontrolfunction.第8题WhichofthefollowingisMOSTlikelytobeclassifiedasastepcost?ARawmaterialsBFuelCPhotocopierpaperDSupervisorsalary第9题Whichoneofthefollowingiscostobject?AInterestpaidonaloanBWagesofworkersCOneofabank'sbusinesscustomersDRentexpenseofafactory第10题Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth.Howisthistypeoflabourcostbestdescribed?AAvariablecostBAfixedcostCAstepcostDAsemi-variablecost第11题Anorganisationmanufacturesasingleproduct.Thetotalcostofmaking4,000unitsis20,000andthetotalcostofmaking20,000unitsis40,000.Withinthisrangeofactivitythetotalfixedcostsremainunchanged.Whatisthevariablecostperunitoftheproduct?A$0.80B$1.20C$1.25D$2.00第12题CostcentresareAunitsofproductorserviceforwhichcostsareascertainedBamountsofexpenditureattributabletovariousactivitiesCfunctionsorlocationsforwhichcostsareascertainedandrelatedtocostunitsDasectionofanorganisationforwhichbudgetsarepreparedandcontrolexercised第13题Whattypeofcostissupervisorsalarycosts,whereonesupervisorisneededforeverytenemployeesaddedtothestaff?AAfixedcostBAvariablecostCAmixedcostDAstepcost第14题Amanufacturingcompanyhasfourtypesofcost(identifiedasT1,T2,T3andT4).Thetotalcostforeachtypeattwodifferentproductionlevelsisasfollows.Whichtwocosttypeswouldbeclassifiedasbeingsemi-variable?AT1andT3BT1andT4CT2andT3DT2andT4第15题Thefollowingshowsthetotaloverheadcostsforgivenlevelsofacompany'stotaloutput.Astepupinfixedcostsof500occursatanoutputlevelof3,500units.Whatwouldbethevariableoverheadcostperunit(tothenearest0.01)usingthehigh-lowtechnique?A$1.67perunitB$1.83perunitC$2.75perunitD$3.00perunitQuiz5--作业第1题Thefollowingrelatetoproceduresformaterials:1.Checkthegoodsreceivednote.2.Raiseastoresrequisitionnote.3.Updatethestoresledgeraccountforthepurchase.4.Raiseapurchaseorder.Whatwouldbethecorrectorderoftheabovewhenintheprocessofpurchasingandusingmaterials?A4,2,1,3B2,1,3,4C4,1,3,2D1,4,3,2第2题Whichofthefollowingstatementsiscorrect?AAstoresledgeraccountwillbeupdatedfromagoodsreceivednoteonly.BAstoresrequisitionwillonlydetailthetypeofproductrequiredbyacustomer.CTheterm‘leadtime’isbestusedtodescribethetimebetweenreceivinganorderandpayingforit.DTomakeanissuefromstoresauthorisationshouldberequired.第3题Whichofthefollowingiscorrectwithregardtostocks?(i)Stock-outsarisewhentoolittlestockisheld.(ii)Safetystocksarethelevelofunitsmaintainedincasethereisunexpecteddemand.(iii)Areorderlevelcanbeestablishedbylookingatthemaximumusageandthemaximumlead-time.A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)第4题Thefollowinginformationrelatestoquestion4and5.Adomesticapplianceretailermaintainsacentralwarehousefromwhichtheoutletsaresupplied.ThefollowinginformationisavailableforpartSF525.Averagesales:75perday.Maximumsales:95perday.Minimumsales:50perday.Leadtime:12-18day.Re-orderquantity:1,750.Basedonthedataabove,atwhichlevelofstockswouldareplenishmentorderbeissued?A600unitsB1,125unitsC1,710unitsD1,750units第5题Basedonthedataabove,whatisthemaximumstocklevel?A1,750unitsB2,275unitsC2,860unitsD2,900units第6题Mourausestheeconomicorderquantityformula(EOQ)toestablishitsoptimalreorderquantityforitssinglerawmaterial.Thefollowingdatarelatestothestockcosts:Purchasepriceis15peritem.Carriagecostsis50perorder.Orderingcostsis5perorder.Storagecostsis100.20perunitperannum.Annualdemandis4,000units.WhatistheEOQtothenearestwholeunit?A153unitsB170unitsC485unitsD509units第7题AcompanydeterminesitsorderquantityforarawmaterialbyusingtheEconomicOrderQuantity(EOQ)model.WhatwouldbetheeffectsontheEOQandthetotalannualholdingcostofadecreaseinthecostoforderingabatchofrawmaterial?AHigher,HigherBLower,HigherCLower,LowerDHigher,Lower第8题Whenconsideringtheeconomicbatchquantitymodelwhatdoes(1–D/R)represent?ATherateatwhichproductiondecreases.BTherateatwhichproductionincreases.CTherateatwhichstockdecreases.DTherateatwhichstockincreases.第9题Whatistheeconomicbatchquantityusedtoestablish?OptimalAreorderquantityBreorderlevelCcumulativeproductionquantityDstocklevelforproduction第10题Whereonthegraphwouldyoureadoffthevaluefortheeconomicorderquantity?AAtpointABAtpointBCAtpointCDAtpointD第11题Thefollowinginformationrelatestoquestion11and12.GComakesthefollowingpurchasesandsales.1January:Purchases4,000unitsfor10,000.31January:Purchases1,000unitsfor2,000.15February:Sales3,000unitsfor13,000.28February:Purchases1,500unitsfor3,750.14March:Sales500unitsfor$1,200.At31MarchwhichofthefollowingclosinginventoryvaluationsusingFIFOiscorrect?A$8,000B$7,500C$7,000D$6,500第12题At31MarchwhichofthefollowingclosinginventoryvaluationsusingLIFOiscorrect?A$6,500B$7,000C$7,500D$8,000第13题Awholesalerhadopeninginventoryof300unitsofproductEmmvaluedat25perunitatthebeginningofJanuary.Thefollowingreceiptsandsaleswererecorded.2Jan,issues250units.12Jan,receipts400units.21Jan,issues200units.29Jan,issues75units.Thepurchasecostofreceiptswas25.75perunit.Usingaweightedaveragemethodofvaluation,calculatethevalueofclosinginventoryattheendofJanuary.A$11,550B$4,492C$4,192D$9,550第14题AfirmhasahighlevelofstockturnoverandusestheFIFO(firstinfirstout)issuepricingsystem.Inaperiodofrisingpurchaseprices,theclosingstockvaluationis:AclosetocurrentpurchasepricesBbasedonthepricesofthefirstitemsreceivedCmuchlowerthancurrentpurchasepricesDtheaverageofallgoodspurchasedintheperiod第15题Whichofthefollowingfunctionsarefulfilledbyagoodsreceivednote(GRN)?(i)Providesinformationtoupdatetheinventoryrecordsonreceiptofgoods.(ii)Providesinformationtocheckthequantityonthesupplier'sinvoice.(iii)Providesinformationtocheckthepriceonthesupplier'sinvoice.A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i)onlyQuiz6--作业第1题Acompanyhad30directproductionemployeesatthebeginningoflastyearand20directproductionemployeesattheendoftheyear.Duringtheyear,atotalof15directproductionemployeeshadleftthecompanytoworkforalocalcompetitor.Whatisthelabourturnoverrateforlastyear?A16.7%B20.0%C25.0%D60.0%第2题Anemployeeispaidonapieceworkbasis.Thebasisofthepieceworkschemeisasfollows:1to100units–0.20perunit.101to200units–0.30perunit.201to299units–$0.40perunit.Onlytheadditionalunitsqualifyforthehigherrates.Rejectedunitsdonotqualifyforpayment.Duringaparticulardaytheemployeeproduced210unitsofwhich17wererejectedasfaulty.Whatdidtheemployeeearnfortheirday'swork?A$47.90B$54.00C$57.90D$63.00第3题Thefollowingstatementsrelatetolabourcosts:Therewouldbeanincreaseinthetotalcostforlabourasaresultof(i)additionallabourbeingemployedonatemporarybasis.(ii)adepartmentwithsparecapacitybeingmadetoworkmorehours.(iii)adepartmentwhichisatfullcapacityswitchingfromtheproductionofoneproducttoanother.Whichoftheaboveis/arecorrect?A(i)onlyB(ii)onlyC(iii)onlyD(i)and(iii)only第4题Amanufacturingfirmisverybusyandovertimeisbeingworked.Theamountofovertimepremiumcontainedindirectwageswouldnormallybeclassedas:ApartofprimecostBfactoryoverheadCdirectlabourcostsDadministrativeoverheads第5题ThefollowingstatementsrefertosituationsoccurringinProcessQofanorganisationwhichoperatesaseriesofconsecutiveprocesses:(i)Directlabourisworkingatbelowtheagreedproductivitylevel.(ii)Amachinebreakdownhasoccurred.(iii)Directlabouriswaitingforworktobecompletedinapreviousprocess.Whichofthesesituationscouldgiverisetoidletime?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)第6题Whichoneofthefollowinggroupsofworkerswouldbeclassifiedasindirectlabour?AMachinistsinanorganisationmanufacturingclothesBBricklayersinahousebuildingcompanyCMaintenanceworkersinashoefactoryDAssemblyworkersinavehiclemanufacturingbusiness第7题Whatdoesthelabourcostgraphbelowdepict?AApiecerateschemewithaminimumguaranteedwageBAstraightpiecerateschemeCAstraighttimerateschemeDAdifferentialpieceratescheme第8题EmployeeAisacarpenterandnormallyworks36hoursperweek.Thestandardrateofpayis$3.60perhour.Apremiumof50%ofthebasichourlyrateispaidforallovertimehoursworked.DuringthelastweekofOctober,EmployeeAworkedfor42hours.Theovertimehoursworkedwereforthefollowingreasons:Machinebreakdown:4hours.Tocompleteaspecialjobattherequestofacustomer:2hours.HowmuchofEmployeeA’searningsforthelastweekofOctoberwouldhavebeentreatedasdirectwages?A$162.00B$129.60C$140.40D$151.20第9题Whichofthefollowingrelatestothecostofreplacing(ratherthanretaining)labourduetohighemployeeturnover?AImprovingworkingconditionsBSufferingthelearningcurveeffectCProvisionofapensionDProvisionofwelfareservices第10题Whichofthefollowingstatementsis/aretrueaboutgroupbonusschemes?(i)Groupbonusschemesareappropriatewhenincreasedoutputdependsonanumberofpeopleallmakingextraeffort.(ii)Withagroupbonusscheme,itiseasiertoawardeachindividual'sperformance.(iii)Non-productionemployeescanberewardedaspartofagroupincentivescheme.A(i)onlyB(i)and(ii)onlyC(i)and(iii)onlyD(ii)and(iii)only第11题Janeworksasamemberofathree-personteamintheassemblydepartmentofafactory.Theteamisrewardedbyagroupbonusschemewherebytheteamleaderreceives40percentofanybonusearnedbytheteam,andtheremainingbonusissharedevenlybetweenJaneandtheotherteammember.Detailsofoutputforonedayaregivenbelow.Hoursworkedbyteam:8hours；Teamproductionachieved:80units；Standardtimeallowedtoproduceoneunit:9minutes；Groupbonuspayableat$6perhour:70%oftimesaved.WhatisthebonuselementofJane'spayforthisparticularday?A$5.04B$7.20C$10.08D$16.80第12题Thefollowinginformationrelatestoquestion8and9.Whatwasthecapacityratiointheyear,asapercentagetoonedecimalplace?A93.1%B103.3%C105.5%D107.4%第13题Whatwastheefficiencyratiointheyear,asapercentagetoonedecimalplace?A96.2%B103.3%C103.9%D107.4%Quiz7--作业第1题Whichofthefollowingstatementsaboutpredeterminedoverheadabsorptionratesaretrue?(i)Usingapredeterminedabsorptionrateavoidsfluctuationsinunitcostscausedbyabnormallyhighorlowoverheadexpenditureoractivitylevels.(ii)Usingapredeterminedabsorptionrateofferstheadministrativeconvenienceofbeingabletorecordfullproductioncostssooner.(iii)Usingapredeterminedabsorptionrateavoidsproblemsofunder/overabsorptionofoverheadsbecauseaconstantoverheadrateisavailable.A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyDAllofthem第2题Thefollowinginformationrelatestoqueation7and8.Budgetedinformationrelatingtotwodepartmentsinacompanyforthenextperiodisasfollows.Individualdirectlabouremployeeswithineachdepartmentearndifferingratesofpay,accordingtotheirskills,gradeandexperience.Whatisthemostappropriateproductionoverheadabsorptionratefordepartment1?A40%ofdirectmaterialcostB200%ofdirectlabourcostC$10perdirectlabourhourD$0.60permachinehour第3题Whatisthemostappropriateproductionoverheadabsorptionratefordepartment2?A50%ofdirectmaterialcostB18%ofdirectlabourcostC$0.72perdirectlabourhourD$60permachinehour第4题Acompanyusesanoverheadabsorptionrateof3.50permachinehour,basedon32,000budgetedmachinehoursfortheperiod.Duringthesameperiodtheactualtotaloverheadexp