篩選結(jié)果 共找出525題

?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

While a drag and drop style question is impossible to fully replicate within a paper based?medium, some questions of this style have been included for completeness.?

Which of the following are said to be benefits of lifecycle costing??

? ? ? ?It provides the true financial cost of a product

?? The length of the lifecycle can be shortened

?? Expensive errors can be avoided in that potentially failing products can be avoided

?? Lower costs can be achieved earlier by designing out costs

?? Better selling prices can be set

?? Decline stages of the lifecycle can be avoided?

Drag the items selected into the box below:?

Moonface is developing a new piece of technology with the following expected costs.??



What is the life cycle cost per unit??

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Solaris specialises in the manufacture of solar panels. It is planning to introduce a new slimline solar panel?specially designed for small houses. Development of the new panel is to begin shortly and Solaris is in the?process of determining the price of the panel. It expects the new product to have the following costs.?


The Marketing Director believes that customers will be prepared to pay $500 for a solar panel but the?Financial Director believes this will not cover all of the costs throughout the life cycle.?

14

【論述題】

Calculate the cost per unit looking at the whole life cycle and comment on the suggested price.?

?Which of the following is a definition of the throughput accounting ratio??

A

Throughput contribution/hours on bottleneck?

B

?Conversion costs per hour/throughput per hour?

C

?Throughput per hour/conversion costs per hour?

D

?Total conversion costs/total throughput?

The following information is available for a single product:??

Units produced? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?500??

Time taken? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?200 hours??

Maximum time available? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?200 hours??

Materials purchased? ? ? ? ? ?1,000 kg costing? ? ? $3,000?

?Materials used? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ??800 kg??

Labour costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$2,000??

Overheads? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $1,500??

Sales? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$9,000?

What is the throughput accounting ratio for this product??

A

?0?

B

?1.00?

C

?1.50?

D

?1.70?

?A company has recently adopted throughput accounting as a performance measuring tool.?Its results for the last month are shown below.??

Units produced? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1,150??

Units sold? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?800??

Materials purchased? ? ? ? ? ? ? ? ? ? ? ? 900 kg costing? ? ? ? ? ? ? ? ? ? $13,000??

Opening material inventory used? ? 450 kg costing? ? ? ? ? ? ? ? ? ? $7,250??

Labour costs $6,900??Overheads? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $4,650??

Sales price? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$35??

There was no opening inventory of finished goods or closing inventory of materials.?

What is the throughput accounting ratio for this product??

A

0?

B

?0.80?

C

?1.30?

D

?1.50?

?The following details relate to three services offered by DSF.??


All three services use the same direct labour, but in different quantities.?

In a period when the labour used on these services is in short supply, the most and least profitable use of?the labour is:?

A

Most profitable? ? ?L? ? ? ? ? ? ?Least profitable? ? V

B

Most profitable? ? ?L? ? ? ? ? ? ?Least profitable? ? A

C

Most profitable? ? ?V? ? ? ? ? ? ?Least profitable? ? A

D

Most profitable? ? ?A? ? ? ? ? ? ?Least profitable? ? L

?Calculate the overhead cost of centre hire which would be allocated to an auditing course under?activity based costing to the nearest dollar.?

?Calculate the overhead cost of brochure printing which would be allocated to a taxation course?under activity based costing to the nearest dollar.?

?Calculate the overhead cost of enquiries administration which would be allocated to a taxation?course under activity based costing.?