快速查題-ACCA英國注冊會計(jì)師試題

The following table shows the number of clients who attended a particular accountancy?practice over the last four weeks and the total costs incurred during each of the weeks:?

? ? ? Week? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Number of clients? ? ? ? ? ? ? ? ? ? ? ? ? ? Total cost?

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $

? ? ? ? ? ?1? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?400? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 36,880

? ? ? ? ? ?2? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 440? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?39,840?

? ? ? ? ? ?3? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 420? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?36,800?

? ? ? ? ? ?4? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 460? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 40,000

?Applying the high low method to the above information, which of the following could be?used to forecast total cost ($) from the number of clients expected to attend (where x =?the expected number of clients)??

?The management accountant of a business has identified the following information:?

? ? ? ? ? ? ? ? ? ?Activity level? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 800 units? ? ? ? ? ? ? ? ? ? ?1,200 units

? ? ? ? ? ? ? ? ? ? Total cost? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $16,400? ? ? ? ? ? ? ? ? ? ? ? ?$23,600?

The fixed costs of the business step up by 40% at 900 units.??

What is the variable cost per unit??

?The management accountant of a business has identified the following information:?

? ? ? ?Activity level? ? ? ? ? ? ? ? ? ? ? ? ? ? ?800 units? ? ? ? ? ? ? ? ? ? ?1,200 units?

? ? ? ? Total cost? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$16,400? ? ? ? ? ? ? ? ? ? ? ? ?$23,600?

The fixed costs of the business step up by 40% at 900 units.?

What is the fixed cost at 1,100 units??

?Caroline has recently developed a new product. The nature of Caroline’s work is repetitive,?and it is usual for there to be an 80% learning effect when a new product is developed. The?time taken for the first unit was 22 minutes. An 80% learning effect applies.?

What is the time to be taken for the fourth unit in minutes??

A company incurs the following costs at various activity levels:?

? ? ? Total cost? ? ? ? ? ? ? ? ? ? ? ? Activity level

? ? ? ? ? ? ? $? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?units?

? ? ? ? 250,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 5,000?

? ? ? ? 312,500? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 7,500?

? ? ? ? 400,000? ? ? ? ? ? ? ? ? ? ? ? ? ? 10,000?

Using the high-low method what is the variable cost per unit??

The total cost of production for two levels of activity is as follows:??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Level 1? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Level 2?

Production (units)? ? ? ? ? ? ? ? ? ? ? ? ? ? ?3,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 5,000?

Total cost ($)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?6,750? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?9,250?

The variable production cost per unit and the total fixed production cost both remain constant in?the range of activity shown.?

What is the level of fixed costs??

?The first unit of an entirely new product took 160 labour hours to make and the labour cost was?$3,200. Four units have now been produced and it is thought that a 75% learning curve applies to?the work.??

What will be the expected labour cost of the fifth unit to be produced??

Which of the following is generally regarded as a benefit of using spreadsheets for budgeting??

This question appeared in the June 2015 exam.

?A company predicted that the learning rate for production of a new product would be 80%. The?actual learning rate was 75%. The following possible reasons were stated for this:?

(1) The number of new employees recruited was lower than expected?

(2) Unexpected problems were encountered with production?

(3) Unexpected changes to Health and Safety laws meant that the company had to increase the?number of breaks during production for employees.?

Which of the above reasons could have caused the difference between the expected rate of?learning and the actual rate of learning??