管理系统会计F2选择题题库.docx
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管理系统会计F2选择题题库
管理会计(F2)选择题题库---2016
一、单项选择题
1.Thesalesmanagerhaspreparedamanpowerplantoensurethatsalesquotasfortheforthcomingyearareachieved.Thisisanexampleofwhattypeofplanning?
(B)
AStrategicplanningBTacticalplanning
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)
AGraph1BGraph2CGraph3DGraph6
WhichoneoftheabovegraphsillustratesthecostsdescribedAsemi-variablecost–whentheverticalaxisrepresentscostincurred.(C)
AGraph1BGraph2CGraph4DGraph5
WhichoneoftheabovegraphsillustratesthecostsdescribedAstepfixedcost–whentheverticalaxisrepresentscostincurred.(A)
AGraph3BGraph4CGraph5DGraph6
10.Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth.Howisthistypeoflabourcostbestdescribed?
(D)
AAvariablecostBAfixedcostCAstepcostDAsemi-variablecost
11.Atotalcostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstableoverarevisedactivityrangeintheshortterm.
Whattypeofcostisthis?
(D)
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$690,480Budgetedmachinehours15,344
Actualmachinehours14,128Actualoverheads$679,550
Basedonthedataabove,whatisthemachinehourabsorptionrate(tothenearest$)?
(B)
A44permachinehourB45permachinehour
C48permachinehourD49permachinehour
16.Absorptioncostingisconcernedwithwhichofthefollowing?
(D)
ADirectmaterialsBDirectlabour
CFixedcostsDVariableandfixedcosts
17.Thefollowingstatementshavebeenmadeaboutlifecyclecosting.
(1)Lifecyclecostingcanbeappliedtoproductswithashortlifecycle.
(2)Productlifecyclecostingisnotwell-suitedforusewithinbudgetarycontrolsystems.
Whichoftheabovestatementsis/aretrue?
(D)
A1onlyB2only
CNeither1nor2DBoth1and2
18.Thefollowingstatementshavebeenmadeabouttargetcosting.
(1)Targetcostingmakesthebusinesslookatwhatcompetitorsareofferingatanearlystageinthenewproductdevelopmentprocess.
(2)Costcontrolisemphasisedatthenewproductdesignstagesoanyengineeringchangesmusthappenbeforeproductionstarts.
Whichoftheabovestatementsis/aretrue?
(D)
A1onlyB2only
CNeither1nor2DBoth1and2
19.Thefollowingstatementshavebeenmadeabouttargetcosting.
(1)Targetcostingisinappropriateforanewproductthathasnoexistingmarket.
(2)Itmaybeacceptableforatargetcostforanewproducttobeexceededduringthegrowthstageofitslifecycle.
Whichoftheabovestatementsis/aretrue?
(B)
A1onlyB2only
CNeither1nor2DBoth1and2
20.Thefollowingstatementshavebeenmadeaboutthroughputaccounting.
(1)Whenthroughputaccounting(TA)isused,theaimshouldbetohavesufficientinventoriestoovercomebottlenecksinproduction.
(2)Throughputaccountingisbasedontheassumptionthatintheshortrun,mostfactorycosts,otherthanmaterials,arefixed.
Whichoftheabovestatementsis/aretrue?
(B)
A1onlyB2only
CNeither1nor2DBoth1and2
21.Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.;’’
(1)ImplementationofABCisunlikelytobecost-effectivewhenvariableproductioncostsarealowproportionoftotalproductioncosts.
(2)InasystemofABC,forcoststhatvarywithproductionlevels,themostsuitablecostdriverislikelytobedirectlabourhoursormachinehours.
Whichoftheabovestatementsis/aretrue?
(B)
A1onlyB2only
CNeither1nor2DBoth1and2
22.Inthetheoryofconstraintsandthroughputaccounting,whichofthefollowingmethodsmaybeusedtoelevatetheperformanceofabindingconstraint?
(C)
(1)Acquiremoreoftheresourcethatisthebindingconstraint.
(2)Improvetheefficiencyofusageoftheresourcethatisthebindingconstraint.
A1onlyB2only
C1and2DNeither1nor2
23.Thefollowingstatementshavebeenmadeaboutlifecyclecosting.
(1)Lifecyclecostingismoreusefulforplanningthanforcontrolpurposes.
(2)Mostofthelifecyclecostsforaproductaredeterminedbydecisionstakenintheearlystageofaproduct’slifecycle.
Whichoftheabovestatementsis/aretrue?
(D)
A1onlyB2only
CNeither1nor2DBoth1and2
24.Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.
(1)Activitybasedcostsarenotthesameasrelevantcostsforthepurposeofshort-rundecision-making.
(2)Activitybasedcostingisaformofabsorptioncosting.
Whichoftheabovestatementsis/aretrue?
(D)
A1onlyB2only
CNeither1nor2DBoth1and2
25.Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.
(1)InasystemofABC,apportionmentofsomeoverheadcostsmayneedtobedoneonanarbitrarybasis.
(2)Thecostsofintroducingandmaintaininganactivitybasedcostingsystemmayexceedthebenefitsofsuchacostingsystem.
Whichoftheabovestatementsis/aretrue?
(D)
A1onlyB2only
CNeither1nor2DBoth1and2
26.Thefollowingstatementshavebeenmadeabouttargetcosting.
(1)Targetcostingensuresthatnewproductdevelopmentcostsarerecoveredinthetargetpricefortheproduct.
(2)Acostgapisthedifferencebetweenthetargetpriceandthetargetcost.
Whichoftheabovestatementsis/aretrue?
(C)
A1onlyB2only
CNeither1nor2DBoth1and2
27.Inwhichofthefollowingwaysmightfinancialreturnsbeimprovedoverthelifecycleofaproduct?
(C)
(1)Maximisingthebreakeventime.
(2)Minimisingthetimetomarket.
(3)Minimisingthelengthofthelifecycle.
A1and2onlyB1and3only
C2onlyD2and3only
28.Thefollowingstatementshavebeenmadeabouttargetcosting.
(1)Targetcostingisnotwell-suitedforsthathavealargefixedcostbase.
(2)Costsmaybereducedintargetcostingbyremovingproductfeaturesthatdonotaddvalue.
Whichoftheabovestatementsis/aretrue?
(D)
A1onlyB2only
CNeither1nor2DBoth1and2
29.Thefollowing