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新东方在线题库 > ACCA英国注册会计师

快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
F2
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Each unit of product Zeta requires 3 kg of raw material and 4 direct labour hours. Material costs $2 per kg and the direct labour rate is $7 per hour.

The production budget for Zeta for April to June is as follows.

                                                                           April                           May                    June

Production units                                                7,800                          8,400                 8,200

83

【单项选择题】

Raw material opening inventories are budgeted as follows.

                                              April                              May                                 June

                                            3,800 kg                        4,200 kg                           4,100 kg

The closing inventory budgeted for June is 3,900 kg.

Material purchases are paid for in the month following purchase. What is the figure to be included in the cash budget for June in respect of payments for purchases?

A

$25,100

B

$48,800

C

$50,200

D

$50,600

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Wages are paid 75% in the month of production and 25% in the following month. be included in the cash budget for May in respect of wages? 

A

$222,600

B

$231,000

C

$233,800

D

$235,200

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State the formula that should be entered into cell B4

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Are the following statements true or false?

Statement one: The master budget includes the capital expenditure budget.

Statement two: Continuous budgets are also known as rolling budgets.

Statement three: Scenario planning is mainly used in the short term.

Statement four: The mission of an organisation is the target to be met in the medium term. 

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Which TWO of the following are the main aims of budgeting?

A

Controlling costs

B

Identifying objectives

C

Evaluating managers performance

D

Introducing budgetary bias 

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Mr Grob started trading in 20X3, selling one product, wheelbarrows, on credit to small retail outlets. The following budgeted information for 20X4 has been gathered:

                                             January 20X4                       February 20X4                          March 20X4

Credit sales                              $12,000                               $15,000                                    $21,000

Receivables have recently been settling their debts 50% in the month following sale； and 50% two months after sale. A prompt payment discount of 3% is offered to those receivables paying within one month.

The gross profit margin is expected to be 25%. Due to an anticipated continued increase in sales, Mr Grob intends to increase inventory levels in March 20X4 by $2,000, and it is intended that the payables balance is increased by $3,000 to ease cash flow in the same month.

72

【简答题】

Calculate the budgeted cash that will received in March 20X4.

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Calculate the budgeted payment to suppliers in March 20X4

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Calculate the chain base index for sales in February 20X4 and March 20X4 

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The following incomplete statement has been made.

The product life cycle has (gap 1} stages. Mr Grob’s business is in the (gap 2} phase of the product lifecycle.

Select the correct words to complete the sentence.

A

Gap 1 A Four        

B

Gap 1  B Five

C

Gap 2  A Introduction

D

Gap 2 B Growth

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J Co is considering investing in a new machine costing $18,750, payable immediately. The scrap value will be zero, and the machine will be depreciated on a straight line basis. Output would be 1,000 units per year for each of the six years of the machine's life. Each unit earns a contribution of $5.

76

【简答题】

Assuming that the cash flows arise evenly throughout the year, calculate the payback period in years and months.

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