ACCA考试F2考试试题练习及答案（3）

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ACCA考试F2考试试题练习及答案（3）

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1. .Which of the following defines the prime cost of a product?

A.The total production cost of a product

B.The material cost of a product

C.The cost of making the first unit of a product

D.The total direct costs of a product

答案：D

The prime cost of a product is the total of all the direct costs of the product.

2. Last month the opening inventory was 6,000 units and the closing inventory was 4,000 units. Using absorption costing this closing inventory was valued at $33,000. Usingmarginal costing last month\'s profit was $50,000 and using absorption costing it was $41,000.What was the variable production cost per unit last month?

A.$6.00

B.$3.75

C.$4.50

D.$8.25

答案：B

Inventory value per unit = $8.25 (33,000 / 4,000)

This value is made up of variable and fixed costs as it was calculated under the absorption costing method.

The diference between marginal and absorption costing profit is fixed cost.

3. One material is used in the manufacture of product X. The total cost of the material(purchased and used) in a period was $4,000. In the period the direct material price and usage variances were $200 adverse and $300 favourable respectively and 1 ,000 units were manufactured.What is the standard direct material cost per unit for product X?

A.$3.80

B.$3.90

C.$4.10

D.$4.30

答案：C

Total cost = $4 ,000

L ess the adverse direct material price variance $200 plus the favourable direct material usage variance = $4, 100 (total standard material cost)

Total standard cost per unit = $4.10 (4,100/ 1,000)

4. Which of the following statements about payback is true?

A.A change in the cost of capital will affect the payback

B.Payback is technically superior to NPV

C.Payback is useful as an initial screening device

D.Payback takes into account the time value of money

答案：C

Payback is useful as an initial screening device. The NPV method is technically superior to the payback method, not vice versa. The other options are both false because the payback method does not discount and so does not use a cost of capital. This time value of money is therefore not taken into account.

5. The performance of a publicly funded hospital is monitored using measures based upon the\'three Es\'. The most important performance measure is considered to be the achievement of hospital targets for the successful treatment of patients. Which of the three Es best describes the above measure?

A.Economy

B.Effectiveness

C.Efficiency

D.Externality

答案：B

Successful treatment of patients would be classified as being effective.

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