快速查題-ACCA英國(guó)注冊(cè)會(huì)計(jì)師試題

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

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 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??

?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:?