F2试题库Word文档格式.docx

F2试题库Word文档格式.docx

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C 

Apportionedheadofficecosts 

D 

Capitalinvestmentinthecentre

3 

Whichofthefollowingitemsmightbeasuitablecostunitwithinthecreditcontroldepartment?

（ 

Stationerycost

B 

Customeraccount

Chequereceivedandprocessed

Whichofthefollowingfunctionsarefulfilledbyagoodsreceivednote（GRN）?

（ 

Providesinformationtoupdatetheinventoryrecordsonreceiptofgoods

Providesinformationtocheckthequantityonthesupplier’sinvoice

Providesinformationtocheckthepriceonthesupplier’sinvoice.

8 

Whichofthefollowingiscorrectwithregardtoinventories?

Stock-outsarisewhentoolittleinventoryisheld.

Safetyinventoriesarethelevelofunitsmaintainedincasethereisunexpecteddemand.

Are-orderlevelcanbeestablishedbylookingatthemaximumusageandthemaximumlead-time.

whichofthefollowingstatementsaretrueaboutgroupbonusschemes?

AGroupbonusschemesareappropriatewhenincreasedoutputdependsonanumberofpeopleallmakingexraeffort.

Withagroupbonusscheme,itiseasiertoawardeachindividual’sperformance

Non-productionemployeescanberewardedaspartofagroupincenivescheme.

10 

whichofthefollowingstatementsaboutpredeerminedoverheadabsorptionratesaretrue?

Usingapredeteriminkedabsorptionrateavoidsfluctuationsinunitcostscausedbyabnormallyhighorlowoverhead 

expenditureoractivitylevels

Usingapredeterminedabsorptionrateofferstheadministraiveconvenienceofbeingabletorecordfullproducioncostssooner.

Usingapredeerminedabsorptionrateavoidsproblemsofunder/overabsorptionofoverheadsbecauseaconstantrateisavailable.

11 

Factoryoverheadscanbeabsorbedbywhichofthefollowingmehods?

Directlabourhours 

Machinehours

Asapercenageofprimecost 

perunit

12 

TheproductinoverheadcontrolaccountforRLimitedattheendoftheperiodlookslikethis

Productionoverheadcontrolaccount

$ 

$

Storescontrol 

22,800 

workinprogress 

404,800

Wagescontrol 

180,400 

Profitandloss 

8,400

Expensecreditors 

210,000 

413,000 

413,200

Whichofthefollowingstatementsarecorrect?

Indirectmaterialissuedfrominventorywas$22,800

Overheadabsorbedduringtheperiodwas$210,000

Overheadfortheperiodwasoverabsorbedby$8,400

D 

Indirectwagescostsincurredwere$180,400

13 

Whichofthefollowingareacceptablebasesforabsorbingproductionoverheads?

Directlabourhours

Asapercentageoftheprimecost

Perunit

14 

Whichofthefollowingmaybeconsideredtobeobjetivesofbudgeting?

Co-ordination 

Communication

Expension 

Resourceallocation

Inasituationwheretherearenoproductionresourelimitionswhichofthefollowingitemsofinformationmustbeavailablefortheproductionbudgettobecompleted?

Salesvolumefromthedalesbudget

Materialpurchasesfromthepurchasesbudget

Budgetedchangeinfinishedgoodsinventory

Stantarddirectlabourcostperunit

16 

masterbudgetcomprises 

:

Thebudgetedincomestatement

Thebudgetedcashflow

Thebudgetedbalancesheet

Theentiresetofbudgetsprepared

17 

Whichofthefollowingareafunctionalbudget?

（ 

Cashbudget 

Productionbudget

Sellingcostbudget 

Distributioncostbudget

18 

Whichofthefollowingwouldbedirectlyrelevanttothedeterminationofstandardlabourtimesperunitofoutput?

）

Thetypeofperformancestandardtobeused

Thevolumeofoutputfromtheproductionbudget

Technicalspecificationsoftheproposed

productionmethods.

1.Standardcostingprovideswhichofthefollowing?

Targetsandmeasuresofperformance

Informanceforbudgeting

Simplificationofinventorycontrolsystems

Actualfuturecosts.

20 

Whichofthefollowingstatementsiscorrect?

Anadversedirectmaterialcostvariancewillalwaysbeacombinationofanadversematerialpricevarianceandanadversemaerialusagevariance

Anadversedirectmaterialcostvariancewillalwaysbeacombinationofanadversemaerialpricevarianceandafavourablematerialusagevariance.

Anadversedirectmaterialcostvariancecanbeacombinationofanadverse 

materialpricevarianceandafavourablemaerialusagevariance

Anadversedirectmaterialcostvariancecanbeacombinationofafavourable 

materialpricevarianceandanadversemaerialusagevariance

21 

whichofthefollowingwouldhelptoexplainafavourabledirectlabourefficiencyvariance?

Employeeswereofalowerskilllevelthanspecifiedinthestandard

Betterqualitymaterialwaseasiertoprocess

Suggestionforimprovedworkingmethodswereimplementedduringtheperiod.

Whichofthefollowingstatementsaboutoverheadabsorptionratesarenottrue?

Theyarepredeterminedinadvanceforeachperiod

Theyareusedtochargeoverheadstoproducts

Theyarebasedonactualdataforeachperiod

Theyareusedtocontroloverheadcosts

26Whichoneofthefollowingstatementsaboutafixedbudgetarecorrect?

fixedbudgetis:

budgetwhichignoresinflation

budgetforfixedassets

Abudgetwhichismostgenerallyusedforplanningpurposes

budgetforasinglelevelofactivity

E 

Abudgetforfixedcosts.

27 

Ifamoreexpensive 

materialthanthestandardmaterialsusedintheproductionofproductA,Therewillbeanadversematerialpricevariance.Whichofthefollowingmightbeaninterrelatedvariance?

Afavourablesalesvolunevariance

Afavourablelabourefficiencyvariance

Afavourablematerialusagevariance

Afavourablesalespricevariance

30 

Whichofthefollowingaredescriptionsofasemi-variablecosts?

Rentofaphotocopier;

therentcostis$250permonthifthenumberofcopiestakenislessthan8,000.ifthenumberofcopiesexceeds8,000theminthlyrentalincreasesto$300

Hireofadeliveryvehicle:

thehirecostsis$800permonth,plus$0.07permiletravelled

Apieceworkschemewithaguaranteeddayrate

31 

Whichofthefollowingareclassifiedasdirectmaterials?

Cleaningmaterialsusedtocleanhefactoryfloor

Componentpartsorderedforaspecificjob

Partfinishedgoodstransferredintoaprocessfromanearlierprocess

Maintenancematerialsusedtorepairmachines

32 

Whichofthefollowingcriticismsofstandardcostingdon’tapplyinallcircumstance?

Standardcostingcanonlybeusedwherealloperationsarerepetitiveandoutputishomogeneous.

Standardcostingsystemscannotbeusedinenvironmentswhicharepronetochange.Theyassumestableconditions

Standardcostingsystemsassumethatperformancetostandardisacceptable.Theydonotencouragecontinuousinprovement.

33 

Inasituationwheretherearenoproductionresourcelimitations,whichofthefollowingmustbeavailableforthematerialusagebudgettobe 

completed?

Standardmaterialusageperunit

Budgetedproductionvolume

Thebudgeted 

averageleadtimefordeliveryofmaterials

budgetedchangeinmaterialinventory.

34 

Whichofthefollowingstatementsaboutastandardhourarecorrect?

Astandardhouris:

Alwaysequivalenttoaclockhour

Usefulformonitoringoutputinastandardcostingsystem

Anyhourduringwhichnoidletimeocurs

Thequantityofworkachievableatstandardperformanceinanhour.

Abasisformeasuringoutputwhendissimilarproductsaremanufacturd

F 

Anhourthroughoutwhichunitsofthesametypearemade.

35.whichofthestatementsaretrue?

ifasampleisselectedusingrandomsampling,itwillbefreefrombias

asamplingframeisanumberedlistofallitemsinasample

clustersamplingisanonprobabilitysamplingmethod

inquotasampling,investigatorsaretoldtointerviewallthepeopletheymeetuptoacertainquota.

36.whichofthefollowingaretrue?

withFIFIO,theinventoryvaluationwillbeveryclosetoreplacementcost

withLIFO,inventoriesareissuedatapricewhichisclosetothecurrentmarketvalue

decisionmakingcanbedifficultwithbothFIFOandLIFObecauseofthevariationsinprices.

adisadvantageoftheweightedaveragemethodofinventoryvaluationisthattheresultingissuepricei