下载亿题库APP
联系电话:400-660-1360
请谨慎保管和记忆你的密码,以免泄露和丢失
请谨慎保管和记忆你的密码,以免泄露和丢失
备考是一条艰辛而又漫长的旅程,只有掌握了学习方法,才能轻松应对。为了帮助大家更好的备考,下面帮考网给大家分享一些ACCA考试F2考试试题,备考的小伙伴赶紧来练练手吧。
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 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:The total direct costs of a product
The prime cost of a product is the total of all the direct costs of the product.
3.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:$3.75
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.
以上就是帮考网分享给大家的ACCA考试F2考试试题的内容,希望可以帮助到大家。如果想要了解更多关于ACCA考试的试题,敬请关注帮考网!
ACCA每年的考试时间是什么时候?:ACCA每年的考试时间是什么时候?ACCA季考是F阶段全面机考,目前P阶段是笔试阶段。ACCA考试每年612月第二周开始,往后8个工作日为ACCA全球统一考试时间。
ACCA每科考试时间都一样吗?:ACCA每科考试时间都一样吗?ACCA每科考试时间不是全科都一样,根据考试科目不同时间也可能不一样。1、ACCA F1-F4随时机考,当场知成绩,考试时间:及格成知绩为50分(百分制)。2、F5-F9科目2018年3月取消笔试,以后只有分季机考,每年3、6、9、12月4个考季,机考时间:另有10分钟时间阅读考前须知,3、ACCA专业P阶段所有课程考试时间为3小时,及格成绩为50分(百分制)。
ACCA考试怎么申请免考?:ACCA考试怎么申请免考?已注册成功的学员,在获得相关可申请免试的证书(例如会计学位、CPA证书)后可向ACCA申请追加免试:1、填写免试申请表《Exemption。2、将申请表、证书的原件和翻译件以电子版形式发送至students@accaglobal.com:3、请注意查收邮件或登录MYACCA学员账户查看免试信息,4、确认时间为5个月左右版;(例如,7月15日前提交申请12月考试生效
2020-06-04
2020-06-04
2020-06-04
2020-06-04
2020-06-04
微信扫码关注公众号
获取更多考试热门资料