2013年ACCA考试考前每日一练集锦(1)
1.A company which operates a process costing system had work-in-progress at the start of last month of 300 units(valued at $1,710) which were 60% complete in respect of all costs. Last month a total of 2,000 units werecompleted and transferred to the finished goods warehou. The cost per equivalent unit for costs arising last monthwas $10. The company us the FIFO method of cost allocation.What was the total value of the 2,000 units transferred to the finished goods warehou last month?
A $19,910
B $20,000
C $20,510
D $21,710
2.A manufacturing company operates a standard absorption costing system. Last month 25,000 production hours werebudgeted and the budgeted fixed production cost was $125,000. Last month the actual hours worked were 24,000and standard hours for actual production were 27,000.
What was the fixed production overhead capacity variance for last month?
A $5,000 Adver
B $5,000 Favourable
C $10,000 Advertreasure是什么意思
D $10,000 Favourable
3.The following statements have been made about value analysis.
(1) It eks the lowest cost method of achieving a desired function
(2) It always results in inferior products
(3) It ignores esteem value
(4) It is applicable to both physical products and rvices
Which TWO of the above statements are true?
A 1 and 4
B 1 and 2
C 3 and 4
D 2 and 3
4．
Which of the following is correct with regard to the above graph?
(1) The IRR is 10%
(2) The NPV at 15% is positive
(3) The project’s total inflows exceed the total outflows
A 1 and 2 only
B 1 and 3 only
C 2 and 3 only
D 1,2 and 3
5.A company us standard absorption costing. The following data relate to last month:
What was the adver sales volume profit variance last month?
A $1,000
whittierB $1,100
C $1,200
D $1,300
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6. Exe Co acquired 70% of the ordinary share capital of Barle Co six years ago. The following
information relates to BarleCo for the year ended 30 September 20X3.
What is the profit attributable to the non-controlling interest in the consolidated income statement?
A $27,000
B $63,000
C $36,000
D $84,000
7.Which of the following should appear in a company’s statement of changes in equity?
(1) Total comprehensive income for the year
(2) Amortisation of capitalid development costs
(3) Surplus on revaluation of non-current asts
A 1, 2 and 3
B 2 and 3 only
C 1 and 3 only
D 1 and 2 only
8.The plant and machinery account (at cost) of a business for the year ended 31 December 20X5 was as follows:
What should be the depreciation charge for the year ended 31 December 20X5?
A $68,000
paudB $64,000
C $61,000
D $55,000
9. The following extracts are from Hassan’s financial statements:
What is Hassan’s return on capital employed?
A 15%
B 29%
C 24%
D 12%
10. Which of the following statements about sales tax is/are true?
(1) Sales tax is an expen to the ultimate consumer of the goods purchad
(2) Sales tax is recorded as income in the accounts of the entity lling the goods
A 1 only
B 2 only
C Both 1 and 2
D Neither 1 nor 2
11 .M Co has decided to outsource its IT support to N Co.
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Which of the following are DISADVANTAGES to M Co as a result of this decision?
1 M Co becomes a more complex organisation
2 Urgent IT issues at M Co may not be resolved as quickly
3 Ongoing IT costs of M Co will increa
4 Longer term contracts with N Co are prone to disruption
artificialintelligenceA 1 and 3
B 2 and 3
C 1 and 4
D 2 and 4
12. The system ud by a company to summari sales and purchas is an example of which of the following?
A transaction processing system
B management information system
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C An office automation system
D A decision support system
13.The following are stakeholders of a business organisation:
1. Manager
2. Customer
3. Executive Director
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4. Supplier
Which of the above are CONNECTED stakeholders?
A 1, 2 and 3
B 2 and 4
C 2 and 3 only
D 3 and 4
实习医生格蕾剧情介绍14.ABC Co has a system which records details of orders received and goods despatched, invoices customers and
allocates remittances to customers.
What type of system is this?
可变电阻箱A Management information system
B Decision support system
C Knowledge management system
D Transaction processing system
15.Role playing exercis using video recording and playback would be most effective for which
