ACCA考试F2考试试题练习及答案（2）
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ACCA考试F2考试试题练习及答案（2）
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1.T Co usually has a quarterly labour cost of $2,500,000. Material costs (mainly copper) were $3,000,000 in January to March. The worldwide cost of copper has increased in the second quarter by 15%. Overheads were $45,000,000 in January to March.Which TWO of the following variances for April to June are worth investigating as the reasons for the variance are unknown?
A.Total direct labour variance of $400 adverse
B.Materials price variance of $450,000 adverse
C.Overhead expenditure variance of $4 ,000,000 adverse
D.Sales volume variance of $3,000,000 favourable
答案：Overhead expenditure variance of $4,000,000 adverse and Sales volume variance of $3,000,000 favourable
The direct labour variance is too small to be material and is therefore not worth investigating.
The materials price variance can be explained by the worldwide increase of 15% and so it is not worthy of investigation.
The overhead variance is large and there is no obvious explanation so this should be investigated.
The sales volume variance is large and should be investigated even thoughit is favourable. Managers need to plan for the future and need to know whether the increase in sales is a one off or likely to continue into the next quarter.
2. Which TWO of the following statements relating to value analysis are true?
A.Value analysis is a planned, scientific approach to cost reduction
B.Cost value is the market value of the product or service
C.Value analysis attempts to enhance the esteem value of a product at the lowest cost
D.One of the problems with value analysis is that it discourages innovation
答案：Value analysis is a planned, scientific approach to cost reduction and Value analysis attempts to enhance the esteem value of a product at the lowest cost
Value analysis is a planned, scientific approach to cost reduction. It considers four aspects of value: cost, exchange, use and esteem.
Market value of the product or service refers to exchange value, not cost value. Cost value is the cost of producing and selling an item.
Value analysis is different from other cost reduction approaches because it encourages innovation and a more radical outlook for ways of reducing costs.
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