管理会计f2选择题题库教学提纲Word格式.docx
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COperationalplanningDCorporateplanning
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.Budgete