成本與管理會計基礎（ACCAF2）智慧樹知到期末考試答案2024年

成本與管理會計基礎（ACCAF2）智慧樹知到期末考試答案2024年成本與管理會計基礎（ACCAF2）Overaperiod,afirmmadepurchasesof$800,$1,000,$1,100and$1,200onitems,theunitcostofwhichwere$5.00,$6.25,$5.50and$6.00respectively.Tothenearestcent,themeanpricepaidperitemwas()

A:$5.71B:$5.72C:$5.70D:$5.69答案:$5.69Variablecostsareconventionallydeemedto：()

A:BeconstantintotalwhenproductionvolumechangesB:VaryperunitofoutputasproductionvolumechangesC:BeconstantperunitofoutputD:Vary,intotal,fromperiodtoperiodwhenproductionisconstant答案:BeconstantperunitofoutputThefollowinginformationrelatestoacompany'spolishingprocessforthepreviousperiod.Outputtofinishedgoods5,408unitsvaluedat$29,744Normalloss276unitsActualloss112unitsAlllosseshaveascrapvalueof$2.50perunitandtherewasnoopeningorclosingworkinprogress.Whatwasthevalueoftheinputduringtheperiod?（）

A:$29,744B:$28,842C:$29,532D:$30,434答案:$29,532Thedemandforaproductis12,500unitsforathreemonthperiod.Eachunitofproducthasapurchasepriceof$15andorderingcostsare$20perorderplaced.Theannualholdingcostofoneunitofproductis10%ofitspurchaseprice.WhatistheEconomicOrderQuantity(tothenearestunit)？

A:1,155B:866C:577

D:816答案:1,155Janeworksasamemberofathree-personteamintheassemblydepartmentofafactory.Theteamisrewardedbyagroupbonusschemewherebytheteamleaderreceives40percentofanybonusearnedbytheteam,andtheremainingbonusissharedevenlybetweenJaneandtheotherteammember.Detailsofoutputforonedayaregivenbelow.Hoursworkedbyteam

8hoursTeamproductionachieved

80unitsStandardtimeallowedtoproduceoneunit

9minutesGroupbonuspayableat$6perhour

70%oftimesavedWhatisthebonuselementofJane'spayforthisparticularday?（）

A:$10.08

B:$7.20C:$16.80

D:$5.04答案:$5.04Whichofthefollowingwouldbeclassedasindirectlabor?（）

A:AconsultantinafirmofmanagementconsultantsB:PlasterersinaconstructioncompanyC:AstoreassistantinafactorystoreD:Assemblyworkersinacompanymanufacturingtelevisions答案:AstoreassistantinafactorystoreWhichofthefollowingwouldbedataratherthaninformation?

A:Salesincrease/decreaseperproductinlastquarterB:TotalsalesvalueperproductC:SalesmadepersalesmanasapercentageoftotalsalesD:Salesstaffcommissionasapercentageoftotalsales答案:TotalsalesvalueperproductAcompanysold56,000unitsofitssingleproductinaperiodforatotalrevenueof$700,000.Finishedinventoryincreasedby4,000unitsintheperiod.Costsintheperiodwere：Variableproduction$3.60perunitFixedproduction$258,000(absorbedontheactualnumberofunitsproduced)Fixednon-production$144,000Usingabsorptioncosting,whatwastheprofitfortheperiod?（）

A:$96,400B:$123,200C:$82,000D:$113,600答案:$113,600whichofthefollowingexplainstheessenceofquotasampling?（）

A:EachelementofthepopulationhasanequalchanceofbeingchosenB:NoneC:Everyelementofonedefinablesub-sectionofthepopulationisselectedD:Everynthmemberofthepopulationisselected答案:NoneThefollowingdatarelatetoinventoryitemA452:

Averageusage

100unitsperday

Minimumusage

60unitsperday

Maximumusage

130unitsperday

Leadtime

20-26days

EOQ

4,000unitsWhatisthemaximuminventorylevel?（）

A:6,180unitsB:3,380unitsC:7,380units

D:8,580units答案:6,180unitsIf∑X=100,∑Y=400,∑X2=2,040,∑Y2=32,278,∑XY=8,104andn=5,whichofthefollowingvaluesforaandbarecorrectintheformulaY=a+bX?()

A:a=–28b=+2.6B:a=28b=–2.6C:a=–28b=–2.6D:a=28b=+2.6答案:+2.6Whichofthefollowingstatementsaretrue?

(i)AninvestmentwithapositiveNPVisviable.(ii)IRRistechnicallysuperiortoNPV.(iii)BothIRRandNPVgivethesameacceptorrejectdecision,regardlessofthepatternofthecashflows.

A:(i)and(ii)onlyB:(i)onlyC:(i)and(iii)onlyD:(i),(ii)and(iii)

答案:(i)onlyBuildCoisacompanythatconstructsofficebuildingsandhasdecidedthatitwillbuilditsnewheadoffice.Whichofthefollowingcostsshouldbeincludedintherecordedcostofthenewbuilding?

(i)Rawmaterials(ii)Labourcosts(iii)Relatedoverheadcosts(iv)Legalcoststhatwillbeincurredtopurchasetheland

A:(i),(ii)and(iii)onlyB:(i),(iii)and(iv)onlyC:AllofthemD:(ii),(iii)and(iv)only

答案:AllofthemAtthebeginningoftheyear,BobCoentersintoarentalagreementwithalandlordwhoisentitled,underthetermsoftheagreement,tochangetherent(eitherupwardsordownwards)accordingtoeconomicconditions.BobCocannotcanceltheagreementduringthefirstsixmonths.Forthefirstsixmonthsoftheagreement,BobCocouldclassifytherentasa:()

A:FixedcostB:AvoidablecostC:Semi-variablecostD:Uncontrollablecost答案:UncontrollablecostWhichoneofthefollowingstatementsdoesNOTexplainwhycodingsystemsareused?（）

A:AcodeismoreprecisethanadescriptionsoreducesambiguityB:TheuseofcodesfacilitatesdataprocessingC:AcodeismoresuitedtocommunicatingwiderissuesthanadescriptionD:Acodeisbrieferthanadescriptionsosavestime答案:AcodeismoresuitedtocommunicatingwiderissuesthanadescriptionWhichofthefollowingisafeatureofjobcosting?()

A:Productioniscarriedoutinaccordancewiththewishesofthecustomer.B:Itestablishesthecostofservicesrendered.C:Itisassociatedwithcontinuousproductionoflargevolumesoflow-costitems.D:Itusesequivalentunits.答案:Productioniscarriedoutinaccordancewiththewishesofthecustomer.Thefollowingscoresareobservedforthetimestakentocompleteatask,inminutes.24,68,28,30,42,48,18,34,22,16Themedianscoreis()

A:26B:32C:28D:29答案:29QualCoiskeentoincreasetheusetheymakeofnon-financialperformancemeasuresintheiroverallperformancemeasurementactivities.Inparticular,theyarekeentoimprovecustomerretentionandsowanttofocusonthequalityofservicetheyprovidetotheircustomers.Whichofthefollowingmeasureswouldbemostappropriateasameasureofservicequality?（）(i)Numberofcustomercomplaints(ii)Numberofrepeatordersasaproportionoftotalorders(iii)Salesvolumegrowth

A:(i)and(iii)B:(i),(ii)and(iii)C:(ii)and(iii)D:(i)and(ii)答案:(i)and(ii)Acompanyisconsideringacceptingaone-yearcontractwhichwillrequirefourskilledemployees.Thefourskilledemployeescouldberecruitedonaone-yearcontractatacostof$40,000peremployee.Theemployeeswouldbesupervisedbyanexistingmanagerwhoearns$60,000peryear.Itisexpectedthatsupervisionofthecontractwouldtake10%ofthemanager'stime.Insteadofrecruitingnewemployeesthecompanycouldretrainsomeexistingemployeeswhocurrentlyearn$30,000peryear.Thetrainingwouldcost$15,000intotal.Iftheseemployeeswereusedtheywouldneedtobereplacedatatotalcostof$100,000.Whatistherelevantlabourcostofthecontract?()

A:$135,000B:$160,000C:$115,000D:$275,000答案:$115,000Whichofthefollowingisnotaperspectiveassociatedwiththebalancedscorecard?()

A:ReliabilityB:FinancialsuccessC:GrowthD:Customersatisfaction答案:ReliabilityWhichofthefollowingbestdescribestheadvantageofabalancedscorecardapproach?()

A:ThebalancedscorecardapproachenablesorganisationstodemonstratetheirethicalcredentialsB:ThebalancedscorecardapproachenablesorganisationstoconsiderallareasofperformancerelevanttoachievingtheirstrategicgoalsC:ThebalancedscorecardapproachenablesorganisationstomoreeasilybenchmarktheirperformanceagainstothersD:Thebalancedscorecardapproachenablesorganisationsthatarestrugglingfinanciallytoemphasiseotherareas答案:ThebalancedscorecardapproachenablesorganisationstoconsiderallareasofperformancerelevanttoachievingtheirstrategicgoalsAcompanyusesvarianceanalysistocontrolcostsandrevenues.InformationconcerningsalesisasfollowsBudgetedsellingprice$15perunitBudgetedsalesunits10,000unitsBudgetedprofitperunit$5perunitActualsalesrevenue$151,500Actualunitssold9,800unitsWhatisthesalesvolumeprofitvariance?()

A:$3,000AdverseB:$1,000AdverseC:$500FavourableD:$1,000Favourable答案:$1,000AdverseAchemicalismanufacturedintwoprocesses,XandY.DataforprocessYforlastmonthareasfollows.MaterialtransferredfromprocessX2,000litres@$4perlitreConversioncostsincurred$12,240Outputtransferredtofinishedgoods1,600litresNolossesoccurintheprocess.Closingworkinprogressisfullycompleteformaterial,butisonly50%processed.Whatisthevalueoftheclosingworkinprogress(tothenearest$)?()

A:$1,360B:$2,160C:$2,960D:$4,320答案:$2,960Whatisaby-product?（）

A:AproductproducedatthesametimeasotherproductswhichhasarelativelylowvaluecomparedwiththeotherproductsB:AproductproducedatthesametimeasotherproductswhichhasarelativelylowvolumecomparedwiththeotherproductsC:AproductproducedatthesametimeasotherproductswhichhasnovalueD:Aproductproducedatthesametimeasotherproductswhichrequiresfurtherprocessingtoputitinasaleablestate答案:AproductproducedatthesametimeasotherproductswhichhasarelativelylowvaluecomparedwiththeotherproductsInaprocessaccount,abnormallossesarevalued:()

A:AtgoodproductioncostlessscrapvalueB:NilC:ThesameasgoodproductionD:Attheirscrapvalue答案:ThesameasgoodproductionPQCoplanstosell24,000unitsofproductRnextyear.OpeninginventoryofRisexpectedtobe2,000unitsandPQCoplanstoincreaseinventoryby25%bytheendoftheyear.HowmanyunitsofproductRshouldbeproducednextyear?()

A:23,500unitsB:24,500unitsC:24,000unitsD:30,000units答案:24,500unitsAcompanywithasingleproductsellsmoreunitsthanitmanufacturesinaperiod.Whichofthefollowingcorrectlydescribestheuseofmarginalcostingincomparisonwithabsorptioncostingintheabovesituation?()

A:BothprofitandinventoryvalueswillbelowerB:Profitwillbehigher;inventoryvalueswillbelowerC:BothprofitandinventoryvalueswillbehigherD:Profitwillbelower；inventoryvalueswillbehigher答案:Profitwillbehigher;inventoryvalueswillbelowerThebalancedscorecardmeasuresperformancefromfourperspectives.Whatarethey?()

A:Customersatisfaction,growth,financialsuccessandprocessefficiencyB:Customersatisfaction,growth,financialstabilityandprocessefficiencyC:Customersatisfaction,growth,financialsuccessandprocesseffectivenessD:Customerretention,growth,financialstabilityandprocessefficiency答案:Customersatisfaction,growth,financialsuccessandprocessefficiencyAcostwhichcontainsbothfixedandvariableelements,andsoispartlyaffectedbychangesinthelevelofactivity,iscalled:()

A:Asemi-variablecostB:AdirectcostC:AnunavoidablecostD:Aprimecost答案:Asemi-variablecostWhichofthefollowingrelatestocapitalexpenditure?()

A:ExpenditureonthemanufactureofgoodsortheprovisionofservicesB:RecordedasaliabilityinthestatementoffinancialpositionC:Costofacquiringorenhancingnon-currentassetsD:Recordedasanassetinthestatementofprofitorloss答案:Costofacquiringorenhancingnon-currentassetsFactoryoverheadscanbeabsorbedbywhichofthefollowingmethods?(i)Directlabourhours(ii)Machinehours(iii)Asa%ofprimecost(iv)$xperunit()

A:(i),(ii)or(iii)onlyB:(i),(ii),(iii)or(iv)C:(i)or(ii)onlyD:(ii),(iii)or(iv)only答案:(i),(ii),(iii)or(iv)HarryPCouses62,500unitsofmaterialHPatanevenrateduringtheyear.Eachorderplacedwiththesupplieroftheunitsisfor5,000units,whichistheEOQ.Thecompanyholdsbufferinventoryof1,250units.Theannualcostofholdingoneunitininventoryis$5.Whatisthetotalannualcostofholdinginventoryoftheunit?()

A:$25,000B:$12,500C:$18,750D:$15,625答案:$18,750Whichofthefollowingitemsmightbeasuitablecostunitwithintheaccountspayabledepartmentofacompany?

()(i)Postagecost(iii)Supplieraccount(ii)Invoiceprocessed

A:Item(i)onlyB:Item(ii)onlyC:Items(ii)and(iii)only

D:Item(iii)only答案:Items(ii)and(iii)onlyWhichofthefollowingwouldbebestdescribedasashorttermtacticalplan?()

A:Loweringthesellingpriceby15%B:ReviewingcostvariancesandinvestigateasappropriateC:ComparingactualmarketsharetobudgetD:Monitoringactualsalestobudget答案:Loweringthesellingpriceby15%Acompanyusesstandardmarginalcosting.Itsbudgetedcontributionforthelastmonthwas$20,000.Theactualcontributionforthemonthwas$15,000,andthefollowingvarianceshavebeencalculatedSalesvolumecontributionvariance$5,000adverseSalespricevariance$9,000favourableFixedoverheadexpenditurevariance$3,000favourableWhatwasthetotalvariablecostvariance?()

A:$9,000favourableB:$9,000adverseC:$12,000adverseD:$12,000favourable答案:$9,000adverseWhichofthefollowingitemsmightbeasuitablecostunitwithinthecreditcontroldepartmentofacompany?（）(1)customeraccount(2)stationerycost(3)Chequereceivedandprocessed

A:item(1)only

B:item(2)and(3)onlyC:item(2)onlyD:tem(1)and(3)only

答案:tem(1)and(3)onlyWhichofthefollowingprocessesoccursatthebusinessplanningstage?

A:EstablishingobjectivesB:TakingcorrectiveactionC:ComparingactualperformancewithbudgetD:Obtainingdataaboutactualresults答案:EstablishingobjectivesInaperiod12,250unitsweremadeandtherewasafavourablelabourefficiencyvarianceof$11,250.If41,000labourhourswereworkedandthestandardwageratewas$6perhour,howmanystandardhours(totwodecimalplaces)wereallowedperunit?（）

A:4.5B:5C:4D:3.5答案:3.5Whichofthefollowingcouldbeincludedinatimeseriesbasedsalesforecast?（）(i)Trend(ii)Seasonalvariation(iii)Cyclicalvariation(iv)Randomfluctuation

A:(i),(ii)and(iii)onlyB:(i),(ii),(iii)and(iv)C:(i)onlyD:

(ii)only答案:(i),(ii)and(iii)onlyWhichofthefollowingwouldbethemostappropriatebasisforapportioningmachineryinsurancecoststocostcentreswithinafactory?()

A:ThevalueofthemachineryineachcostcentreB:ThefloorareaoccupiedbythemachineryineachcostcentreC:TheoperatinghoursofthemachineryineachcostcentreD:Thenumberofmachinesineachcostcentre答案:ThevalueofthemachineryineachcostcentreFouryearsagomaterialXcost$5perkgandthepriceindexmostappropriatetothecostofmaterialXstoodat150.Thesameindexnowstandsat430.WhatisthebestestimateofthecurrentcostofmaterialXperkg?()

A:$14.33($5*430÷150)B:$1.74($5*150÷430)C:$9.33($5*(430–150)÷150D:$21.50($5*430÷100)答案:$14.33($5*430÷150)Over-absorbedoverheadsoccurwhen（）

A:ActualoverheadsexceedbudgetedoverheadsB:ActualoverheadsexceedabsorbedoverheadsC:AbsorbedoverheadsexceedactualoverheadsD:Absorbedoverheadsexceedbudgetedoverheads答案:AbsorbedoverheadsexceedactualoverheadsWhatdoesthelaborcostgraphbelowdecipt?（）

A:AstraighttimerateschemeB:ApiecerateschemewithaminimumguaranteedwageC:AstraightpiecerateschemeD:

Adifferentialpieceratescheme答案:AI參考:正確答案是【C:Astraightpieceratescheme】。\n\n從圖中可以看出，這是一張勞動成本圖，它描述了勞動者的勞動成本與其工作數量之間的關系。根據圖中數據，我們可以看出勞動者按照工作的數量獲得報酬，并且每完成一個單位的工作，就可以獲得相應的報酬。因此，這是一種簡單的計件工資制度，即“直計件制度”，選項C是正確的。其他選項中，A選項描述的是“一刀直工資制度”，這種制度適用于計時工作的勞動者；B選項描述的是一種“有最低保證工資的計件工資制度”；D選項描述的是一種“差別計件工資制度”，它通常適用于生產效率不同的勞動者。這些選項與圖中的信息不符。'AcompanyusestheEconomicOrderQuantity(EOQ)modeltoestablishreorderquantities.

Thefollowinginformationrelat