ACCA考试F2考试试题练习及答案（5）

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ACCA考试F2考试试题练习及答案（5）

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1. Which of the following statements about standard costing are true?

(1) A standard cost is a predetermined estimated unit cost

(2) A standard cost can be used as a control device to help improve performance

(3) A standard cost card shows the unit cost details only of each product

A.1,2and3

B.1and2only

C.2and3only

D.1 and 3 only

答案：B

A standard cost is a predetermined unit cost used for inventory valuation and control.\' The difference between a standard figure and an actual figure is a variance and variance analysis is a control device. So statements 1 and 2 are true.

A standard cost card shows the standard quantities of materials and labour time as well as the unit cost details so statement 3 is false.

2. Which of the following are benefits of using activity based costing?

(1) It recognises that overhead costs are not always driven by the volume of production

(2) It does not result in under or over absorption of fixed overheads

(3) It avoids all arbitrary cost apportionments

(4) It is particularly useful in single product businesses

A.1and 2

B.1 only

C.2and 3

D.1and 4

答案：B

Activity based costing recognises that there are other factors than production volume which drive overheads. Overheads may still be under or over absorbed and arbitrary cost apportionments may still be required if activity based costing is used. Activity based costing is most likely to be useful where there is a wide and perse product range.

3. Which TWO of the following are true of imposed budgeting?

A.It is most effective in large organisations

B.It reduces deliberate overestimation of costs and underestimation of revenues in a budget

C.It increases operational managers\' commitment to organisational objectives

D.Top management prepare a budget with lttle or no input from operating staff

答案：D

4. Which of the following about mission statements are true?

(1) They are stated in a standard format

(2) They play an important role in the planning process

(3) They help ensure consistency in decision making

A.2and3only

B.1,2and3

C.1 only

D.2 only

答案：A

Mission statements do not have a standard format. Statement 1 is therefore false. They do play an important role in the planning process. They can be used to help evaluate and implement plans. They help to ensure consistency in decision making and goal congruence.

5. In the last period an organisation budgeted to work 116,000 hours manufacturing 29,000 units. Actual output last period was 26 ,000 units which took 108,000 hours to manufacture. What was the labour efficiency ratio for the last period (expressed as a % correct to one decimal place)?

A.103 .3%

B.93.1%

C.89.7%

D.96.3%

答案：B

Budgeted hours per unit = 4 (116,000 / 29,000)

Actual hours per unit = 4.15 (108,000 / 26,000)

Labour efficiency ratio= 96.3% (4/ 4.15)

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