知识百科 题库
首页
会计考试
金融类
经济师
教师考试
人力行政
考研
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

考试类型：
考试分类：
ACCA英国注册会计师
F2
筛选结果 共找出469题

Explain two factors that should be considered when designing divisional performance measures.

查看答案及解析

Describe the three elements of VFM

查看答案及解析

What is the difference between internal and functional benchmarking?

查看答案及解析

What are the problems of only using financial performance indicators for measuring the performance of a company?

查看答案及解析
材料全屏

A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

查看答案及解析

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

查看答案及解析
材料全屏

Number of units produced                2,200                 2,000 

                                                         Budget               Actual 

                                                            $                          $

Direct materials                              110,000             110,000

Direct labour                                  286,000              280,000

Variable overhead                        132,000              120,000

The actual number of units produced was 2,000.

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

查看答案及解析

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

查看答案及解析

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

查看答案及解析
材料全屏

A company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below.

Standard selling price per unit                                                      $70

Standard direct material cost (5 kg x $2 per kg)                           $10 per unit

Budgeted total material cost of sales                                            $2,300 per month

Budgeted profit margin                                                                  $6,900 per month

Actual results for February

Sales revenue                                                                                $15,200

Total direct material cost                                                                $2,400

Direct material price variance                                                         $800 adverse

Direct material usage variance                                                       $400 favourable

There was no change in inventory levels during the month.

65

【单项选择题】

What was the actual production in February?

A

200 units

B

217 units

C

240 units

D

280 units

查看答案及解析
1 2 3 4 5 6 7 8 9 10

© 2024-2024 koolearn.com 版权所有    全国客服专线：400-676-2300

京ICP备2024050960号-2

新东方教育科技集团旗下成员公司