管理会计F2选择题题库Word下载.docx

1、2Which of the following statements is correct? （B ）A Management accounting systems provide information for use in fulfilling legal requirementsB Management accounting systems provide information for the use of decision-makers within an organisationC Management accounting systems provide information

2、for use by shareholdersD Management accounting systems provide information for use by tax authorities3 Which of the following would be data rather than information?（ B）A Sales increase/decrease per product in last quarterB Total sales value per productC Sales made per salesman as a percentage of tot

3、al salesD Sales staff commission as a percentage of total sales4Which of the following would be classed as indirect labour? （ B ）A Assembly workers in a company manufacturing televisionsB A stores assistant in a factory storeC Plasterers in a construction companyD A consultant in a firm of managemen

4、t consultants5 A company makes chairs and tables. Which of the following items would be treated as an indirect cost? （ D ）A Wood used to make a chair B Metal used for the legs of a chairC Fabric to cover the seat of a chair D The salary of the sales director of the company6Which of the following bes

5、t describes a controllable cost? （ C ）A A cost which arises from a decision already taken, which cannot, in the short run, be changed.B A cost for which the behaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.C A cost which can be influenced by its budget holde

6、r.D A specific cost of an activity or business which would be avoided if the activity or business did not exist.7 Which of the following best describes a period cost? （ A ） A cost that relates to a time period which is deducted as expenses for the period and is notincluded in the inventory valuation

7、.B A cost that can be easily allocated to a particular period, without the need for arbitraryapportionment between periods.C A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treated as an expense for the period when the inventor

8、y is actually sold.D A cost that is incurred regularly every period, eg every month or quarter.8Fixed costs are conventionally deemed to be which of the following? （D ）A Constant per unit of output B Outside the control of managementC Easily controlled D Constant in total when production volume chan

9、ges9 Which one of the above graphs illustrates the costs described A linear variable cost when the vertical axis represents cost incurred. （ B ）A Graph 1 B Graph 2 C Graph 4 D Graph 5Which one of the above graphs illustrates the costs described A fixed cost when the vertical axis represents cost inc

10、urred. （ A ）A Graph 1 B Graph 2 C Graph 3 D Graph 6Which one of the above graphs illustrates the costs described A linear variable cost when the vertical axis represents cost per unit. （ A ）Which one of the above graphs illustrates the costs described A semi-variable cost when the vertical axis repr

11、esents cost incurred. （ C ）A Graph 1 B Graph 2 C Graph 4 D Graph 5 Which one of the above graphs illustrates the costs described A step fixed cost when the vertical axis represents cost incurred. （ A ）A Graph 3 B Graph 4 C Graph 5 D Graph 610A production worker is paid a salary of $650 per month, pl

12、us an extra 5 cents for each unit produced during the month. How is this type of labour cost best described?A A variable cost B A fixed cost C A step cost D A semi-variable cost11A total cost is described as staying the same over a certain activity range and then increasing but remaining stable over

13、 a revised activity range in the short term.What type of cost is this?A A fixed cost B A variable cost C A semi-variable cost D A stepped fixed cost12What is the economic batch quantity used to establish? Optimal （ C ）A reorder quantity B recorder levelC order quantity D inventory level for producti

14、on13A company determines its order quantity for a raw material by using the Economic Order Quantity （EOQ） model. What would be the effects on the EOQ and the total annual holding cost of a decrease in the cost of ordering a batch of raw material? （D ） EOQ Total annual holding costA Higher LowerB Higher HigherC Lower HigherD Lower Lower14Over-absorbed overheads occur when （ A ）A Absorbed overheads exceed actual overheadsB Absorbed overheads exceed budgeted overheadsC Actual overheads exceed absorbed overheadsD Actual overheads exceed budgeted overheads15Budgeted overheads $690,480 Budgete