快速查題-ACCA英國注冊會計(jì)師試題

Pliant pic produces cars and motorbikes. The company is split into four different divisions:

Car sales division - this department's manager has been given responsibility for selling the cars, as well as keeping control of the division's costs.

Motorbike sales division - this department's manager has been given responsibility for selling the motorbikes as well as controlling divisional costs. In addition, he has been told to plan what assets he should purchase for the coming year.

Manufacturing division - this division makes the cars and bikes and passes them to the finishing division. The divisional manager is only responsible for controlling the division's costs.

Finishing division - this division tests the cars and cleans them ready to be sold. They transfer the goods to the sales divisions and charge the sales divisions a set price, which is set by the finishing division's manager. The manager is also responsible for managing the division’s costs as well as the investment in divisional assets.Are these centres being operated as a cost, profit or investment centre?

Division?????????????????????? ?? ? ?Cost centre???????????????? Profit centre????????????? Investment centre

Car sales???

Motorbike sales???

Manufacturing???

Finishing???

Gilbert pic is a furniture manufacturer. How would he classify the following costs?

Cost??????????????????????????????????????????????????????????? Fixed????????????? ???????????? Variable????????????? ?????? ?Semi-variable

Director’s salary???

Wood???

Rent of factory???

Phone bill - includes a line rental???

Factory workers wage???

Bytes Limited operates an IT consultancy business and uses a coding system for its elements of cost (materials, labour or overheads) and then further classifies each element by nature (direct or indirect cost):

Element of cost???????????????????????????? ? Code ????????????????? Nature of cost???????????????????????? Code

Materials??????????????????????????????????????????? A??????????????????????????? Direct?????????????????????????????? ? 100??

Indirect??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? 200

Labour??????????????????????????????????????????????? B????????????????????????????Direct??????????????????????????????? 100??

Indirect??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? 200

Overheads????????????????????????????????????????? C???????????????????????????Direct???????????????????????????????? 100??

Indirect????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????200

What would the codes be for the following costs?

???????????????????????????????????????????????????????????????????????????????????? ? Cost??????????????????????? Code

Salary of trainee IT consultant?

Planning costs to renew lease of the office?

Wages of the office manager?

Cleaning materials used by cleaner?

How would a clothes retailer classify the following costs?

Cost???????????????????????????????????????????????????????? Materials??????????????? ?Labour????????????? Expenses

Designer skirts???

Heating costs???

Depreciation of fixtures and fittings???

Cashier staff salaries???

Which of the following relates to management accounts and which to financial accounts?

?????????????????????????????????????????????????????? ?Management accounts?????????????????????? ?Financial accounts

Prepared yearly??

For internal use??

Contains future information??

?In which ways do management accountants helps manager of a business??

????????????????????????????????????????????????? YES????????????????????????? ?NO

Control??

Plan?

Co-ordinate??

Make decisions?

Motivate??

Which of the following are primary sources of data and which are secondary sources of data??

???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? Primary??????????????? Secondary

Data collected outside a polling station regarding voters choices??

An internet search for the cheapest fuel available in the area??

Government statistics on the levels of unemployment??

Data collected by observation on the number of cars flowing through a junction

during peak travel hours??

A pie chart is being produced to represent the sales from different regional offices of a

business:?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ?$000

North????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? 125

North West???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? 180

East??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? 241

South??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????691

South East???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ?147

Total???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ?? 1,384

What would be the angle of the East divisions section on the pie chart (to the nearest?whole degree)???????? ?O

Referring to the graph which statements are true and which are false?

?????????????????????????????????????????????????????????????????????????????????????????????????????? True??????????????????????? False

Area 3 shows the best performance in Q3??

Area 2 sales are consistent quarter on quarter??

Q4 has the largest volume of sales across all areas??

Area 1 shows the best performance in Q2??

When gathering information on a potential client you can use both internal sources of information and external sources of information.Which TWO of the following would be classified as internally generated information?