ACCA F2 练习题版.docx

ACCA F2 练习题版.docx

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ACCAF2练习题版练习题版1、Accountingformanagement1.1Whichofthefollowingstatementsaboutqualitiesofgoodinformationisfalse?

AItshouldberelevantforitspurposesBItshouldbecommunicatedtotherightpersonCItshouldbecompletelyaccurateDItshouldbetimelyAnswer：

C1.2Thesalesmanagerhaspreparedamanpowerplantoensurethatsalesquotasfortheforthcomingyearareachieved.Thisisanexampleofwhattypeofplanning?

AStrategicplanningBTacticalplanningCOperationalplanningDCorporateplanningAnswer：

B1.3Whichofthefollowingstastementsaboutmanagementaccountinginformationis/aretrue?

1Theymustbestatedinpurelymonetaryterms2Limitedcompaniesmust,bylaw,perparmanagementaccount3TheyserveasafutureplanningtoolandnotusedasanhistoricalrecordA1,2and3B1and2C2onlyDNoneofthestatementsistrueAnswer：

D1.4Whichofthefollowingstastementsis/arecorrect?

1Amanagementcontrolsystemisatermusedtodescribethehardwareandsoftwareusedtodriveadatabasesystemwhichproducesinformationoutputsthatareeasilyassimilatedbymanagement.2Anobjectivesisacourseofactionthatanorganisationmightpursueinordertoachieveitsstrategy.3Informatonisdatathathasbeenprocessedintoaformmeaningfultotherecipient.A1,2and3B1and3C2and3D3onlyAnswer：

D1.5Goodinformationshouldhavecertainqualities.WhichofthefollowingarequalitiesofgoodInformation?

1Complete2Extensive3Relevant4AccurateA1,2and3B1,3and4C2and4DAllofthemAnswer：

B1.6Monthlyvariancereportsareanexampleofwhichoneofthefollowingtypesofmanagement?

ATacticalBStrategicCNon-financialDOperationalAnswer：

A1.7Whichofthefollowingstastementsis/arecorrect?

1Strategicplanningiscarriedoutbyfront-linemanagers2Non-financialinformationisrelevanttomanagementaccountingA1istrueand2isfalseB2istrueand1isfalseCBotharetrueDBotharefalseAnswer：

B2、Sourcesofdata2.1Whichofthefollowingis/areprimarysourcesofdata?

（i）Historicalrecordsoftransportcoststobeusedtoprepareforecastsforbudgetaryplanning（ii）TheAnnualAbstractofStatistics,publishedbytheOfficeforNationalStatisticsintheUnitedKingdom（iii）DatacollectedbyabankinatelephonesurveytomonitortheeffectivessofthebankscustomerservicesA（i）and（ii）B（i）and（iii）C（i）onlyD（iii）onlyAnswer：

D2.2Thefollowingstatementsrelatetodifferenttypesofdata（i）Secondarydataaredatacollectedespeciallyforaspecificpurpose（ii）Discretedatacantakeonanyvalue（iii）Qualitativedataaredatathatcannotbemeasured（iv）PopulationdataaredataarisingasaresultofinvestigatingagroupofpeopleorobjectsWhichofthestatementsaretrue?

A（i）and（ii）onlyB（ii）and（iii）onlyC（ii）and（iv）onlyD（iii）and（iv）onlyAnswer：

D2.3Whichofthefollowingstastementsarenottrue?

IIfasampleisselectedusingrandomsampling,itwillbefreefrombias.IIAsamplingframeisanumberedlistofallitemsinasample.IIIInclustersamplingthereisverylittlepotentialforbias.IVInquotasampling,investigatorsaretoldtointerviewallthepeopletheymeetuptoacertainquota.AI,II,IIIandIVBI,IIandIIICIIandIIIDIIonlyAnswer：

C2.4Whichofthefollowingsamplingmethodsrequireasamplingframe?

（i）Random（ii）Stratified（iii）Quota（iv）SystematicA（i）and（ii）onlyB（i）,（ii）and（iii）onlyC（i）,（ii）and（iv）onlyD（iii）onlyAnswer：

C2.5Whichofthefollowingexplainstheessenceofquotesampling?

AEachelementofthepopulationhasanequalchanceofbeingchosenBEverynthmemberofthepopulationisselectedCEveryelementofonedefinablesub-sectionofthepopulationisselectedDNoneoftheaboveAnswer：

D3、Costclassification3.1Afirmhastopaya20cperunitroyaltytotheinventorofadevicewhichitmanufacturesandsells.Howwouldtheroyaltychargebeclassifiedinthefirmsaccounts?

ASellingexpenseBDirectexpenseCProductionoverheadDAdminstrativeoverheadAnswer：

B3.2Whichofthefollowingwouldbeclassedasindirectlabour?

AAssemblyworkersinacompanymanufacturingtelevisionsBAstoresassistantinafactorystoreCPlasterersinaconstructioncompanyDAconsultantinafirmofmanagementconsultantsAnswer：

B3.3Amanufacturingfirmisverybusyandovertimeisbeingworked.APartofprimecostBFactoryoverheadsCDirectlabourcostsDAdministrativeoverheadsAnswer：

B3.4Whichofthefollowingitemswouldbetreatedasanindirectcost?

AWoodusedtomakeachairBMetalusedforthelegsofachairCFabrictocovertheseatofachairDStaplestofixthefabrictotheseatofachairAnswer：

D3.5Overwhichofthefollowingisthemanagerofaprofitcenterlikelytohavecontrol?

（i）Sellingprices（ii）Controllablecosts（iii）Apportionedheadofficescosts（iv）CapitalinvestmentinthecentreAAlloftheaboveB（i）,（ii）and（iii）C（i）,（ii）and（iv）D（i）and（ii）Answer：

D3.6Whichofthefollowingbestdescribesacontrollablecost?

AAcostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,bechanged.BAcostforwhichthebahaviourpatterncanbeeasilyanalysedtofacilitatevalidbudgetarycontrolcomparisons.CAcostwhichcanbeinfluencedbyitsbudgetholder.DAspecificcostofanactivityorbusinesswhichwouldbeavoidediftheactivityofbusinessdidnotexist.Answer：

C3.7Whichofthefollowingitemsbeasuitablecostunitwithinthecreditcontroldepartmentofacompany?

（i）Stationerycost（ii）Customeraccount（iii）ChequereceivedandprocessedAItem（i）onlyBItem（ii）onlyCItem（ii）onlyDItem（ii）and（ii）onlyAnswer：

D3.8Whichofthefollowingbestdescribesaperiodcost?

AAcostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnotincludedintheinventoryvaluation.BAcostthatcanbeeasilyallocatedtoaparticularperiod,withouttheneedforarbitraryapportionmentbetweenperiods.CAcostthatisidentifiedwithaunitproducedduringtheperiod,andisincludedinthevalueofinventory.Thecostistrearedasanexpensefortheperiodwhentheinventoryisactuallysold.DAcostthatisincurredregularlyeveryperiod,egeverymonthorquarter.Answer：

A3.9Acompanyemploysfoursupervisorstooverseethefactoryproductionofallitsproducts.Howwouldthesalariespaidtothesesupervisorsbeclassified?

AAsadirectlabourcostBAsadirectproductionexpenseCAsaproductionoverheadDAsanadministrationoverheadAnswer：

C3.10Acompanymanufacturesandsellstoysandincursthefollowingthreecosts:

（i）Rentalofthefinishedgoodswarehouse（ii）Depreciationofitsownfleetofdeliveryvehicles（iii）CommissionpaidtosalesstaffWhichoftheseareclassifiedasdistributioncosts?

A（i）and（ii）onlyB（i）and（iii）onlyC（ii）and（iii）onlyD（i）,（ii）and（iii）Answer：

A3.11Whichofthefollowingdescribesacostcentre?

AAunitofoutputorserviceforwhichcostsareascertainedBAfunctionorlocationforwhichcostsareascertainedCAsegmentoftheorganisationforwhichbudgetsarepreparedDAnamountofexpenditureattributabletoaparticularactivityAnswer：

B4、Costbehavior4.1Fixedcostsareconventionallydeemedtobe:

AConstantperunitofoutputBConstantintotalwhenproductionvolumechangesCOutsidethecontrolofmanagementDEasilycontrolledAnswer：

B4.2Thefollowingdatarelatetotheoverheadexpenditureofacontractcleanersattwoactivitylevels.Squaremetrescleaned13,50015,950Overheads$84,865$97,850Whatistheestimateoftheoverheadsif18,300squaremetresaretobecleaned?

A$96,990B$110,305C$112,267D$115,039Answer：

BThefollowinginformationrelatestoquestions4.3to4.7$LevelofactivityLevelofactivityLevelofactivityGraph1Graph2Graph3$LevelofactivityLevelofactivityLevelofactivityGraph4Graph5Graph6Whichoneoftheabovegraphsillstratesthecostsdescribedinquestions4.3to4.7?

4.3Alinearvariablecostwhentheverticalaxisrepresentscostincurred.AGraph1BGraph2CGraph4DGraph5Answer：

B4.4Afixedcostwhentheverticalaxisrepresentscostincurred.AGraph1BGraph2CGraph3DGraph6Answer：

A4.5Alinearvariablecostwhentheverticalaxisrepresentscostperunit.AGraph1BGraph2CGraph3DGraph6Answer：

A4.6Asemivariablecostwhentheverticalaxisrepresentscostincurred.AGraph1BGraph2CGraph4DGraph5Answer：

C4.7Astepfixedcostwhentheverticalaxisrepresentscostincurred.AGraph3BGraph4CGraph5DGraph6Answer：

A4.8Acompanyhasrecordedthefollowingdatainthetwomostrecentperiods.TotalcostsofproductionVolumeofproduction$Units13,50070018,3001,100Whatisthebestestimateofthecompanysfixedcostsofperiod?

A$13,500B$13,200C$5,100D$4,800Answer：

C4.9Aproductionworkerispaidasalaryof$650permonth,plusanextra5penceforeachunitproducedduringthemonth.Howisthistypeoflabourcostbestdescribed?

AAvariablecostBAfixedcostCAstepcostDAsemi-variablecostAnswer：

D4.10Whattypeofcostissupervisorsalarycosts,whereonesupervisorisneededforeverytenemployeesaddedtothestaff?

AAfixedcostBAvariablecostCAmixedcostDAstepcostAnswer：

D4.11Thefollowinginformationforadvertisingandsaleshasbeenestablishedoverthepastsixmonths:

MonthSalesrevenueAdvertisingexpenditure$000$0001155321252.53200641755.551504.562256.5Usingthehigh-lowmethodwhichofthefollowingisthecontrolequationforlinkingadvertisingandsalesfromtheabovedata?

ASalesrevenue=62,500+（25*advertisingexpenditure）BAdvertisingexpenditure=-2,500+（0.04*salesrevenue）CSalesrevenue=95,000+（20*advertisingexpenditure）DAdvertisingexpenditure=-4,750+（0.05*salesrevenue）Answer：

A4.12Atatolcostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstabl