管理会计F2选择题题库Word下载.docx

管理会计F2选择题题库Word下载.docx

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2．Whichofthefollowingstatementsiscorrect?

（B）

AManagementaccountingsystemsprovideinformationforuseinfulfillinglegalrequirements

BManagementaccountingsystemsprovideinformationfortheuseofdecision-makerswithinanorganisation

CManagementaccountingsystemsprovideinformationforusebyshareholders

DManagementaccountingsystemsprovideinformationforusebytaxauthorities

3．Whichofthefollowingwouldbedataratherthaninformation?

（B）

ASalesincrease/decreaseperproductinlastquarter

BTotalsalesvalueperproduct

CSalesmadepersalesmanasapercentageoftotalsales

DSalesstaffcommissionasapercentageoftotalsales

4．Whichofthefollowingwouldbeclassedasindirectlabour?

（B）

AAssemblyworkersinacompanymanufacturingtelevisions

BAstoresassistantinafactorystore

CPlasterersinaconstructioncompany

DAconsultantinafirmofmanagementconsultants

5．Acompanymakeschairsandtables.Whichofthefollowingitemswouldbetreatedasanindirectcost?

（D）

AWoodusedtomakeachairBMetalusedforthelegsofachair

CFabrictocovertheseatofachairDThesalaryofthesalesdirectorofthecompany

6．Whichofthefollowingbestdescribesacontrollablecost?

（C）

AAcostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,bechanged.

BAcostforwhichthebehaviourpatterncanbeeasilyanalysedtofacilitatevalidbudgetarycontrolcomparisons.

CAcostwhichcanbeinfluencedbyitsbudgetholder.

DAspecificcostofanactivityorbusinesswhichwouldbeavoidediftheactivityorbusinessdidnotexist.

7．Whichofthefollowingbestdescribesaperiodcost?

（A）

Acostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnot

includedintheinventoryvaluation.

BAcostthatcanbeeasilyallocatedtoaparticularperiod,withouttheneedforarbitrary

apportionmentbetweenperiods.

CAcostthatisidentifiedwithaunitproducedduringtheperiod,andisincludedinthevalueofinventory.Thecostistreatedasanexpensefortheperiodwhentheinventoryisactuallysold.

DAcostthatisincurredregularlyeveryperiod,egeverymonthorquarter.

8．Fixedcostsareconventionallydeemedtobewhichofthefollowing?

（D）

AConstantperunitofoutputBOutsidethecontrolofmanagement

CEasilycontrolledDConstantintotalwhenproductionvolumechanges

9．

．

WhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecost–whentheverticalaxisrepresentscostincurred.（B）

AGraph1BGraph2CGraph4DGraph5

WhichoneoftheabovegraphsillustratesthecostsdescribedAfixedcost–whentheverticalaxisrepresentscostincurred.（A）

AGraph1BGraph2CGraph3DGraph6

WhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecost–whentheverticalaxisrepresentscostperunit.（A）

WhichoneoftheabovegraphsillustratesthecostsdescribedAsemi-variablecost–whentheverticalaxisrepresentscostincurred.（C）

AGraph1BGraph2CGraph4DGraph5

WhichoneoftheabovegraphsillustratesthecostsdescribedAstepfixedcost–whentheverticalaxisrepresentscostincurred.（A）

AGraph3BGraph4CGraph5DGraph6

10．Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth.Howisthistypeoflabourcostbestdescribed?

AAvariablecostBAfixedcostCAstepcostDAsemi-variablecost

11．Atotalcostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstableoverarevisedactivityrangeintheshortterm.

Whattypeofcostisthis?

AAfixedcostBAvariablecostCAsemi-variablecostDAsteppedfixedcost

12．Whatistheeconomicbatchquantityusedtoestablish?

Optimal（C）

AreorderquantityBrecorderlevel

CorderquantityDinventorylevelforproduction

13．AcompanydeterminesitsorderquantityforarawmaterialbyusingtheEconomicOrderQuantity（EOQ）model.WhatwouldbetheeffectsontheEOQandthetotalannualholdingcostofadecreaseinthecostoforderingabatchofrawmaterial?

（D）

EOQTotalannualholdingcost

AHigherLower

BHigherHigher

CLowerHigher

DLowerLower

14．Over-absorbedoverheadsoccurwhen（A）

AAbsorbedoverheadsexceedactualoverheads

BAbsorbedoverheadsexceedbudgetedoverheads

CActualoverheadsexceedabsorbedoverheads

DActualoverheadsexceedbudgetedoverheads

15．Budgetedoverheads$690,480Budgete