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备考2022年ACCA考试的小伙伴注意啦,帮考网为了帮助大家备考,为大家准备了ACCA考试F2考试试题,以供大家练习。
1..Which of thefollowing 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 aproduct
D.The total direct costs of a product
答案:D
The prime cost of a product is the total ofall the direct costs of the product.
2.Last month theopening 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 absorptioncosting it was $41,000.What was the variable production cost per unit lastmonth?
A.$6.00
B.$3.75
C.$4.50
D.$8.25
答案:B
Inventory value per unit = $8.25 (33,000 /4,000)
This value is made up of variable and fixedcosts as it was calculated under the absorption costing method.
The diference between marginal andabsorption costing profit is fixed cost.
3.One material isused in the manufacture of product X. The total cost of the material(purchasedand used) in a period was $4,000. In the period the direct material price andusage variances were $200 adverse and $300 favourable respectively and 1 ,000units were manufactured.What is the standard direct material cost per unit forproduct X?
A.$3.80
B.$3.90
C.$4.10
D.$4.30
答案:C
Total cost = $4 ,000
L ess the adverse direct material pricevariance $200 plus the favourable direct material usage variance = $4, 100(total standard material cost)
Total standard cost per unit = $4.10(4,100/ 1,000)
4.Which of thefollowing statements about payback is true?
A.A change in the cost of capital willaffect the payback
B.Payback is technically superiorto NPV
C.Payback is useful as an initial screeningdevice
D.Payback takes into account the time valueof money
答案:C
Payback is useful as an initial screeningdevice. The NPV method is technically superiorto the payback method, not viceversa. The other options are both false because the payback method does notdiscount and so does not use a cost of capital. This time value of money istherefore not taken into account.
5.The performanceof a publicly funded hospital is monitored using measures based upon the/\\'threeEs/\\'. The most important performance measure is considered to be the achievementof hospital targets forthe successful treatment of patients. Which of thethree Es best describes the above measure?
A.Economy
B.Effectiveness
C.Efficiency
D.Externality
答案:B
Successful treatment of patients would beclassified as being effective.
以上是本次帮考网分享给大家的ACCA考试试题,备考的小伙伴抓紧时间练习一下吧。欲了解更多关于ACCA考试的试题,敬请关注帮考网!
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