快速查题-ACCA英国注册会计师试题

 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. 

While a drag and drop style question is impossible to fully replicate within a paper based medium, some questions of this style have been included for completeness. 

Incremental budgeting can sometimes be an appropriate methodology for setting budgets.   

Which of the following statements are true?

  Incremental budgets could be appropriate when:

  The business is growing rapidly

  Applied to total sales in an international seasonal business

  Applied to stationary costs

  Applied to production costs

  The business is stable

  For administration costs when the experience of the managers is limited 

Drag the correct answers in to the box: 

Can incremental budgeting be used to budget for rent? What about for advertising expenditure? 

What might the base and incremental packages for a personnel department cover? 

Fill in the gaps. 

A flexible budget is a budget which, by recognising ………………., is designed to ………………. as the level of activity changes.  

What are the three steps of ZBB? 

Briefly outline THREE advantages that may be claimed for the use of activity based budgeting rather than a traditional incremental budgeting system. 

 If a system of a ABB is in use, how might the cost of scheduling production be flexed? 

 A system of zero based budgeting forces employees to remove wasteful expenditure. 

 Use of zero based budgeting implies flexing budgets on the basis of differences between budgeted and actual cost-driving activities.