篩選結(jié)果 共找出65題

The following statements relate to Paasche and Laspeyre indices.(i) Constructing a Paasche index is generally more costly than a Laspeyre index(ii) With a Laspeyre index, comparisons can only be drawn directly between the current year and the base yearWhich statements are true?

A

Both statements are true

B

Both statements are false

C

(i) is true and (ii) is false

D

(iI) is true and (i) is false

A large bag of cement cost $0.80 in 20X3. The price indices are as follows.

20X3?91

20X4?95

20X5?103

20X6?106

How much does a bag of cement cost in 20X6?

A

$0.69

B

$0.85

C

$0.93

D

$0.95

Four years ago material X cost $5 per kg and the price index most appropriate to the cost of material X stood at 150.The same index now stands at 430.What is the best estimate of the current cost of material X per kg?

A

$1.74

B

$9.33

C

$14.33

D

$21.50

ix years ago material M cost $10 per kg and the price index most appropriate to the cost of material M was 130. The same index now stands at 510.What is the best estimate of the current cost of material M per kg?

A

$2.55

B

$29.23

C

$39.23

D

$51.00

Which of the following are common applications of spreadsheets used by management accountants?

(i) Variance analysis

(ii) Cash flow budgeting and forecasting

(iii) Preparation of financial accounts

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(i), (ii) and (iii)

A spreadsheet is unlikely to be used for which of the following tasks?

A

Cash flow forecasting

B

Monthly sales analysis by market

C

Writing a memo

D

Calculation of depreciation

The following question is taken from the December 2012 exam paper. The following data relates to a company's overhead cost.

????? Time? (units)??????????? Output???????????? ?? Overhead cost??($)?????????????Price? index

????????? 2 years ago????????? ?1,000????????????????????????????? ?3,700??????????????????????? 121

?????????Current year????????? ?3,000???????????????????????????? 13,000???????????????????????? 155

Using the high low technique, what is the variable cost per unit (to the nearest $0.01) expressed in current year prices?

A

?$3.22

B

?$4.13

C

$4.65

D

$5.06

The following question is taken from the June 2013 exam paper.

An additive time series has the following trend and seasonal variations:

Trend Y=4,000 + 6X where Y= sales in units

X is the number of quarters, with the first quarter of 2014 being 1, the second quarter of 2014 being 2 etc. Seasonal variation

Quarter???????????????????????????? ?1?????? 2??? ?3?????? 4

Quarterly variation (units)? -4???? -2??? +1??? +5

What is the forecast sales volume for the fourth quarter of 2015?

A

4,029

B

4,043

C

4,048

D

4,053

Quality control costs can be categorised into internal and external failure costs, inspection costs and prevention costs. In which of these four classifications would the following costs be included?

The costs of a customer service team

The cost of equipment maintenance

The cost of operating test equipment

??????????????????????????????????????????????????????? ?? Internal failure costs??? ?External failure costs??? ??Inspection costs?????Prevention costs

Cost of the a customer service team????

Cost of equipment maintenance????

Cost of operating test equipment????

材料全屏

A company manufactures Chemical X, in a single process. At the start of the month there was no work-inprogress. During the month 300 litres of raw material were input into the process at a total cost of $6,000. Conversion costs during the month amounted to $4,500. At the end of the month 250 litres of Chemical X were transferred to finished goods inventory. The remaining work-in-progress was 100% complete with respect to materials and 50% complete with respect to conversion costs. There were no losses in the process and there is no scrap value available during months when losses occur.

58

【單項(xiàng)選擇題】

What are the equivalent units for closing work-in-progress at the end of the month?

A

Material??????? Conversion costs

25 litres??????? ?25 litres

B

Material?????? Conversion costs

25 litres????????50 ?litres

C

Material????????? ?Conversion costs

50?litres?????????? 25 litres

D

Material???????????Conversion costs

50?litres????????????50 litres