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备考ACCA考试,好的学习方法很重要,但是练习也很重要,下面帮考网就给大家分享一些,ACCA考试F2考试试题练,备考的小伙伴赶紧来练练手吧。
1.T Co usually has a quarterly labour costof $2,500,000. Material costs (mainly copper) were $3,000,000 in January toMarch. 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 followingvariances forApril to June are worth investigating as the reasons forthevariance are unknown?
A.Total direct labour variance of $400adverse
B.Materials price variance of $450,000adverse
C.Overhead expenditure variance of $4,000,000 adverse
D.Sales volume variance of $3,000,000favourable
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 tobe material and is therefore not worth investigating.
The materials price variance can beexplained by the worldwide increase of 15% and so it is not worthy ofinvestigation.
The overhead variance is large and there isno obvious explanation so this should be investigated.
The sales volume variance is large andshould be investigated even thoughit is favourable. Managers need to plan forthe future and need to know whether the increase in sales is a one off orlikely to continue into the next quarter.
2.Which TWO ofthe following statements relating to value analysis are true?
A.Value analysis is a planned, scientificapproach to cost reduction
B.Cost value is the market value of theproduct orservice
C.Value analysis attempts to enhance theesteem value of a product at the lowest cost
D.One of the problems with value analysisis that it discourages innovation
答案:Value analysis is a planned, scientificapproach to cost reduction and Value analysis attempts to enhance the esteemvalue of a product at the lowest cost
Value analysis is a planned, scientificapproach to cost reduction. It considers four aspects of value: cost, exchange,use and esteem.
Market value of the product orservicerefers to exchange value, not cost value. Cost value is the cost of producingand selling an item.
Value analysis is different from other costreduction approaches because it encourages innovation and a more radicaloutlook forways of reducing costs.
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