快速查题-ACCA英国注册会计师试题

Chapter1-3

Chapter4-5

Chapter6

Chapter9-10

Chapter11-14

Chapter15-19

Chapter20-22

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A firm has to pay a $0.50 per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm's accounts?

selling expense

direct expense

production overhead

administrative overhead

Which of the following can be included when valuing inventory?

(i) Direct material

(ii) Direct labour

(iii) Administration costs

(iv) Production overheads

(i) and (ii) only

(i), (ii) and (iv)

(i), (ii)and(iii)

all of them

Which of the following is usually classed as a step cost?

Supervisor's wages

Raw materials

Rates

Telephone

Which of the following is not a cost objects?

a cost centre

a customer

a manager

a product

Which of the following describes depreciation of fixtures?

not a cash cost so is ignored in the cost accounts

part of overheads

part of prime cost

is a cash outflow

Which of the following costs would NOT be classified as a production overhead cost in a food processing company?

The cost of renting the factory building

The salary of the factory manager

The depreciation of equipment located in the materials store

The cost of ingredients

There is to be an increase next year in the rent from $12,000 to $14,000 for a warehouse used to store finished goods ready for sale. What will be the impact of this increase on the value of inventory manufactured and held in the warehouse?

an increase of $14,000

a decrease of $14,000

no change

an increase of $2,000

The diagram represents the behaviour of a cost item as the level of output changes:Which ONE of the following situations is described by the graph?

Discounts are received on additional purchases of material when certain quantities are purchased.

Employees are paid a guaranteed weekly wage, together with bonuses for higher levels of production

A licence is purchased from the government that allows unlimited production

Additional space is rented to cope with the need to increase production

A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm's accounts?

Selling expense

Direct expense

Production overhead

Administrative overhead

Which of the following would be classed as indirect labour?

Assembly workers in a company manufacturing televisions

A stores assistant in a factory store

Plasterers in a construction company

A consultant in a firm of management consultants