快速查题-ACCA英国注册会计师试题

Chapter1-3

Chapter4-5

Chapter6

Chapter9-10

Chapter11-14

Chapter15-19

Chapter20-22

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How would a clothes retailer classify the following costs?

Cost Materials Labour Expenses

Designer skirts

Heating costs

Depreciation of fixtures and fittings

Cashier staff salaries

Over which of the following is the manager of a profit centre likely to have control?

(i) Selling prices

(ii) Controllable costs

(iii) Apportioned head office costs

(iv) Capital investment in the centre

All of the above

(i), (ii) and (iii)

(i), (ii) and (iv)

(i) and (ii)

Which of the following best describes a controllable cost?

A cost which arises from a decision already taken, which cannot, in the short run, be changed.

A cost for which the behaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.

A cost which can be influenced by its budget holder.

A specific cost of an activity or business which would be avoided if the activity or business did not exist.

Which of the following items might be a suitable cost unit within the credit control department of a company?(i) Stationery cost(ii) Customer account

(iii) Cheque received and processed

Item (i) only

Item (ii) only

Item (iii) only

Items (ii) and (iii) only

Which of the following best describes a period cost?

A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.

A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.

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 inventory is actually sold.

A cost that is incurred regularly every period, eg every month or quarter

A company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to these supervisors be classified?

As a direct labour cost

As a direct production expense

As a production overhead

As an administration overhead

A company manufactures and sells toys and incurs the following three costs:

(i) Rental of the finished goods warehouse

(ii) Depreciation of its own fleet of delivery vehicles

(iii) Commission paid to sales staffWhich of these are classified as distribution costs?

(i) and (ii) only

(i) and (iii) only

(ii) and (iii) only

(i), (ii) and (iii)

Which of the following describes a cost centre?

A unit of output or service for which costs are ascertained

A function or location for which costs are ascertained

A segment of the organisation for which budgets are prepared

An amount of expenditure attributable to a particular activity

The overhead expenses of a company are coded using a five digit coding system, an extract from which is

as follows:

Cost centre Code no Types of expense Code no

Machining 10 Indirect materials 410

Finishing 11 Depreciation of production machinery 420

Packing 12 Indirect wages 430

Stores 13 Maintenance materials 440

Maintenance 14 Machine hire costs 450

Depreciation of non-production equipment 460

The coding for the hire costs of a packing machine is 12450.

Which is the coding for the issue of indirect materials issued from stores to the machining department?

10410

10440

13410

13440

Which one of the following statements does NOT explain why coding systems are used?

A code is more precise than a description so reduces ambiguity

A code is briefer than a description so saves time

A code is more suited to communicating wider issues than a description

The use of codes facilitates data processing