2025年ACCA《管理会计》模拟卷

2025年ACCA《管理会计》模拟卷考试时间：______分钟总分：______分姓名：______试卷内容Instructions:Pleaseanswerallthequestionsinthespacesprovided.Question1Amanufacturingcompanyproducestwoproducts,XandY.Thebudgetedinformationfornextmonthisasfollows:*ProductX:Sellingpriceperunit£25;Variablecostperunit£15;Budgetedsalesvolume1,000units.*ProductY:Sellingpriceperunit£30;Variablecostperunit£18;Budgetedsalesvolume800units.*Thecompanyincursfixedcostsof£20,000permonth,whichareabsorbedintotheproductsonthebasisofbudgetedsalesvolume.Required:a)CalculatethebudgetedcontributionmarginperunitforProductXandProductY.(3marks)b)Calculatethebudgetedcombinedcontributionmarginratio.(2marks)c)Calculatethebudgetedbreak-evenpointintotalsalesunitsandinpoundssterling.(4marks)d)IftheactualsalesvolumeforProductXwas1,200unitsandforProductYwas700units,andtheactualfixedcostswere£21,000,calculatetheactualprofitorlossforthemonth.(5marks)Question2Acompanyusesastandardcostingsystem.ThestandardcostcardforoneunitofProductZisasfollows:*Directmaterials:3kgat£4perkg*Directlabour:2hoursat£10perhour*Variableoverheads:2hoursat£5perhourThefollowinginformationisavailableforlastmonth'sproductionof1,500unitsofProductZ:*Actualdirectmaterialsused:4,800kgatatotalcostof£22,500.*Actualdirectlabourhoursworked:3,100hoursatatotalcostof£34,200.*Actualvariableoverheadsincurred:£16,500.*Therewerenobeginningorendingwork-in-progressinventories.Required:a)CalculatetheactualcostperunitofProductZ.(4marks)b)Calculatethetotalmaterialvariance,labourvariance,andvariableoverheadvariance.(10marks)c)Forthematerialvariances,calculatethepricevarianceandtheusagevariance.(4marks)Question3Acompanyisconsideringwhethertoacceptaspecialorderfor500unitsofitsproduct.Thenormalsellingpriceperunitis£50.Thestandardcostperunitisasfollows:*Directmaterials:£15*Directlabour:£10*Variableoverheads:£6*Fixedoverheads:£8Thespecialorderpriceofferedis£40perunit.Ifthespecialorderisaccepted,itwillnotaffectthecompany'snormalsalesvolume.However,thecompanywillneedtopurchaseadditionalmaterialsforthespecialorderatacostof£0.50perunitmorethanthestandardpriceduetotheirlimitedavailability.Therewillalsobeadditionalvariableoverheadsof£1perunitspecificallyattributabletothisorder.Required:a)Calculatetherelevantcostsperunitforthespecialorder.(5marks)b)Advisethecompanywhetheritshouldacceptthespecialorder.Provideabriefexplanationforyouranswer.(5marks)Question4SmithLtdisacompanythatproducesasingleproduct.Thecompanyusesanactivity-basedcosting(ABC)system.Thefollowinginformationrelatestolastmonth'sproductionof1,000units:*Thecompanyidentifiestwoactivities:MachinesetupsandQualityinspections.*Thebudgetedcostdriverandrateforeachactivityareasfollows:*Machinesetups:200setupsatarateof£50persetup.*Qualityinspections:150inspectionsatarateof£30perinspection.*Theactualcostsforlastmonthwere:*Machinesetups:£11,000.*Qualityinspections:£4,800.*Theactualusageofcostdriverslastmonthwas:*Machinesetups:180setups.*Qualityinspections:160inspections.Thestandardcostperunitincludes£5ofoverheadcostallocatedbasedondirectlabourhours(4hoursperunit).Thecompanyusesatraditionalcostingsystemthatallocatesoverheadsbasedondirectlabourhours.Required:a)Calculatetheoverheadvariancesusingthetraditionalcostingsystem(assumingtheoverheadabsorptionrateisbasedonbudgeteddirectlabourhours,whichare4,000hoursforthemonth).(6marks)b)Calculatetheoverheadvariancesusingtheactivity-basedcostingsystem.(10marks)c)ExplainoneadvantageoftheABCsystemoverthetraditionalcostingsysteminthisscenario.(3marks)Question5Acompanyispreparingitsannualbudget.ThebudgetedsalesvolumeforProductAforeachquarterofthenextyearisasfollows:*Q1:1,200units*Q2:1,500units*Q3:1,800units*Q4:2,000unitsThecompanyaimstomaintainitsfinishedgoodsinventoryattheendofeachquarterat20%ofthesalesvolumeforthefollowingquarter.Thebudgetedproductioncostperunitis£25(thisincludesdirectmaterials,directlabour,andvariableoverheads).Required:a)Calculatethebudgetednumberofunitstobeproducedforeachquarter.(5marks)b)Calculatethebudgetedtotalproductioncostforeachquarter.(4marks)c)Explainthepurposeofmaintainingafinishedgoodsinventorylevelasdescribed.(4marks)Question6Acompanyisevaluatingtwodifferentinvestmentprojects.Therelevantcashflowsforeachprojectareasfollows:*Project1:*Initialinvestment:£50,000*Cashinflows:£15,000peryearfor5years*Project2:*Initialinvestment:£70,000*Cashinflows:£20,000peryearfor5yearsThecompany'scostofcapitalis10%.Required:a)CalculatethepaybackperiodforProject1andProject2.(4marks)b)CalculatetheNetPresentValue(NPV)forProject1andProject2.(8marks)c)BasedontheNPVcriterion,whichprojectshouldthecompanyprefer?Explainbriefly.(3marks)Question7Acompanyusesabudgetarycontrolsystem.Thebudgetedandactualresultsforlastmonthareasfollows:|CostCentre|BudgetedExpenditure|ActualExpenditure||-------------------|----------------------|--------------------||Materials|£12,000|£11,500||Labour|£18,000|£19,000||Overhead|£10,000|£9,800|Thecompanyusesvarianceanalysistoevaluateperformance.Afavourablevariance(F)indicatesactualresultsbetterthanbudgeted,whileanadversevariance(A)indicatesactualresultsworsethanbudgeted.Required:a)Calculatethetotalvarianceforeachcostcentre(Materials,Labour,Overhead).(3marks)b)FortheLabourcostcentre,thebudgetedlabourcostwasbasedon3,600actualhoursworkedatastandardrateof£5perhour.Theactualratepaidwas£5.50perhour.Calculatethelabourratevarianceandthelabourefficiencyvariance.(6marks)c)Explainthesignificanceofafavourablematerialsvariance.Provideonepotentialriskassociatedwithit.(4marks)---试卷答案Question1a)*ProductX:£25-£15=£10perunit*ProductY:£30-£18=£12perunitb)*Totalbudgetedcontribution=(1,000*£10)+(800*£12)=£10,000+£9,600=£19,600*Totalbudgetedsales=(1,000*£25)+(800*£30)=£25,000+£24,000=£49,000*Contributionmarginratio=£19,600/£49,000=0.4or40%c)*Totalbudgetedcontribution=£19,600(frompartb)*Break-evenpoint(units)=£20,000/£10(X)+£20,000/£12(Y)=£20,000/(£10*1,000/1,000+£12*800/800)=£20,000/(10,000+9,600)=£20,000/19,600≈1,020.41units*Break-evenpoint(pounds)=£20,000(frompartb,totalcontribution/ratio)*(1,020.41/1,000)=£20,600.41d)*Totalactualcontribution=(1,200*£10)+(700*£12)=£12,000+£8,400=£20,400*Actualprofit/(loss)=Totalactualcontribution-Actualfixedcosts=£20,400-£21,000=£(-600)(Loss)Question2a)*Actualcostperunit=(£22,500/4,800kg)+(£34,200/3,100hrs)+(£16,500/3,100hrs)*Actualcostperunit=£4.6875+£11.0000+£5.3226=£20.0101perunit(roundingto£20.01)b)*Materialtotalvariance=(Actualquantity*Actualprice)-(Actualquantity*Standardprice)*Materialtotalvariance=£22,500-(4,800kg*£4/kg)=£22,500-£19,200=£3,300(A)*Labourtotalvariance=(Actualhours*Actualrate)-(Actualhours*Standardrate)*Labourtotalvariance=£34,200-(3,100hrs*£10/hr)=£34,200-£31,000=£3,200(A)*VariableOverheadtotalvariance=(Actualhours*Actualrate)-(Actualhours*Standardrate)*VariableOverheadtotalvariance=£16,500-(3,100hrs*£5/hr)=£16,500-£15,500=£1,000(A)*Totalvariance=£3,300(M)+£3,200(L)+£1,000(VOH)=£7,500(Adverse)c)*Materialpricevariance=Actualquantity*(Actualprice-Standardprice)*Materialpricevariance=4,800kg*(£4.6875-£4)=4,800kg*£0.6875=£3,300(A)*Materialusagevariance=Standardprice*(Actualquantity-Standardquantity)*Standardquantity=1,500units*3kg/unit=4,500kg*Materialusagevariance=£4*(4,800kg-4,500kg)=£4*300kg=£1,200(A)Question3a)*Relevantcostsperunit:*Directmaterials:£15+(£0.50additional)=£15.50*Directlabour:£10(assumedtoberelevant)*Variableoverheads:£6+(£1additional)=£7.00*Relevantcosts=£15.50+£10+£7.00=£32.50b)*Comparerelevantcosts(£32.50)withspecialorderprice(£40):*£40(price)-£32.50(relevantcosts)=£7.50perunit*Sincethespecialorderprice(£40)isgreaterthantherelevantcosts(£32.50),acceptingtheorderwouldadd£7.50perunittoprofit.Therefore,thecompanyshouldacceptthespecialorder.Question4a)*Budgetedtotaloverhead=(200setups*£50)+(150inspections*£30)=£10,000+£4,500=£14,500*Actualtotaloverhead=£11,000+£4,800=£15,800*Budgeteddirectlabourhours=4,000hrs*Overheadabsorptionrate(traditional)=£14,500/4,000hrs=£3.625perhour*Overheadabsorbed(traditional)=1,000units*4hours/unit*£3.625/hr=£14,500*Overheadvariance(traditional)=Actualoverhead-Overheadabsorbed=£15,800-£14,500=£1,300(A)b)*Machinesetups:*Spendingvariance=Actualcost-(Actualusage*Budgetedrate)=£11,000-(180setups*£50)=£11,000-£9,000=£2,000(A)*Efficiencyvariance=(Budgetedrate*Actualusage)-(Budgetedrate*Budgetedquantity)=(£50*180)-(£50*200)=£9,000-£10,000=£1,000(F)*Totalvariance(Setups)=£2,000(S)+£1,000(E)=£1,000(A)*Qualityinspections:*Spendingvariance=Actualcost-(Actualusage*Budgetedrate)=£4,800-(160inspections*£30)=£4,800-£4,800=£0*Efficiencyvariance=(Budgetedrate*Actualusage)-(Budgetedrate*Budgetedquantity)=(£30*160)-(£30*150)=£4,800-£4,500=£300(A)*Totalvariance(Inspections)=£0(S)+£300(E)=£300(A)*Totaloverheadvariance(ABC)=Totalvariance(Setups)+Totalvariance(Inspections)=£1,000(A)+£300(A)=£1,300(A)c)*OneadvantageofABCoverthetraditionalcostingsystemisthatABCallocatesoverheadcostsbasedoncostdriversthataremorecloselyrelatedtotheactivitiesthatcausethoseoverheadcosts.Thisleadstomoreaccurateproductcosts,especiallyincompanieswithdiverseproductsandsignificantoverheadcosts,allowingforbetterpricinganddecision-making.Question5a)*Q1production=Sales(1200)+EndingInv(20%ofQ2Sales1500)-BeginningInv(20%ofQ1Sales1200)=1200+300-240=1260units*Q2production=Sales(1500)+EndingInv(20%ofQ3Sales1800)-BeginningInv(20%ofQ2Sales1500)=1500+360-300=1560units*Q3production=Sales(1800)+EndingInv(20%ofQ4Sales2000)-BeginningInv(20%ofQ3Sales1800)=1800+400-360=1840units*Q4production=Sales(2000)+EndingInv(0)-BeginningInv(20%ofQ4Sales2000)=2000+0-400=1600unitsb)*Q1productioncost=1260units*£25=£31,500*Q2productioncost=1560units*£25=£39,000*Q3productioncost=1840units*£25=£46,000*Q4productioncost=1600units*£25=£40,000c)*Maintainingafinishedgoodsinventorylevelhelpstosmoothoutproduction,meetcustomerdemandmorepromptlywithoutfrequentsetupchanges,protectagainststockoutsandproductiondelays,andensureproductavailabilityforpeakperiods.Question6a)*Project1:£50,000/£15,000=3.33years*Project2:£70,000/£20,000=