F2试题库.docx

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Choicetwoortwoabovetrueanswerfrom
mutipleanswer
1、Whichofthefollowingsatementsaboutmanagement
accountsarefalse?( )
Theymustbestatedinpurelymonearyterms
Limitedcompaniesmust,bylaw,preparemangementaccounts
Theyserveasafutureplanningtoolandarenotused
anhistoricalrecord.
2whichofthefollowingisthemanagerofaprofitcentre
likelytohavecontrol?( )
ASellingprices
BControllablecosts
Apportionedheadofficecosts
Capitalinvestmentinthecentre
3Whichofthefollowingitemsmightbeasuitablecostunit
withinthecreditcontroldepartment?( )
Stationerycost
Customeraccount
Chequereceivedandprocessed
Whichofthefollowingfunctionsarefulfilledbyagoods
receivednote(GRN)?( )
Providesinformationtoupdatetheinventoryrecordsonreceiptofgoods
Providesinformationtocheckthequantityonthesupplier’sinvoice
Providesinformationtocheckthepriceonthe
supplier’sinvoice.
Whichofthefollowingiscorrectwithregardtoinventories?
( )
Stock-outsarisewhentoolittleinventoryisheld.
Safetyinventoriesarethelevelofunitsmaintainedincasethereisunexpecteddemand.
Are-orderlevelcanbeestablishedbylookingatthemaximumusageandthemaximumlead-time.
whichofthefollowingstatementsaretrueaboutgroup
bonusschemes?( )
AGroupbonusschemesareappropriatewhenincreasedoutputdependsonanumberofpeopleallmakingexraeffort.
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BWithagroupbonusscheme,itiseasiertoawardeach
individual’sperformance
Non-productionemployeescanberewardedaspartofagroupincenivescheme.
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10whichofthefollowingstatementsaboutpredeermined
overheadabsorptionratesaretrue?(
AUsingapredeteriminkedabsorptionrateavoids
fluctuationsinunitcostscausedbyabnormally
highorlowoverheadexpenditureoractivity
levels

)
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Usingapredeterminedabsorptionrateofferstheadministraiveconvenienceofbeingabletorecord
fullproducioncostssooner.
CUsingapredeerminedabsorptionrateavoids
problemsofunder/overabsorptionofoverheadsbecauseaconstantrateisavailable.
11Factoryoverheadscanbeabsorbedbywhichofthe
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followingmehods?( )
ADirectlabourhoursBMachinehours
CAsapercenageofprimecostDperunit
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TheproductinoverheadcontrolaccountforRLimitedattheendoftheperiodlookslikethis
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Productionoverheadcontrolaccount
$
$
Storescontrol
22,800
workinprogress
404,800
Wagescontrol
180,400
Profitandloss
8,400
Expensecreditors
210,000
413,000
413,200
Whichofthefollowingstatementsarecorrect?
(
)
Indirectmaterialissuedfrominventorywas$22,800
Overheadabsorbedduringtheperiodwas$210,000
Overheadfortheperiodwasoverabsorbedby$8,400
Indirectwagescostsincurredwere$180,400
13Whichofthefollowingareacceptablebasesfor
absorbingproductionoverheads?( )
DirectlabourhoursBMachinehours
CAsapercentageoftheprimecostDPerunit
14Whichofthefollowingmaybeconsideredtobe
objetivesofbudgeting?( )
ACo-ordinationBCommunication
CExpensionDResourceallocation
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Inasituationwheretherearenoproductionresourelimitionswhichofthefollowingitemsofinformationmustbeavailablefortheproductionbudgettobe
completed?( )
Salesvolumefromthedalesbudget
Materialpurchasesfromthepurchasesbudget
Budgetedchangeinfinishedgoodsinventory
Stantarddirectlabourcostperunit
16Amasterbudgetcomprises:( )
Thebudgetedincomestatement
Thebudgetedcashflow
Thebudgetedbalancesheet
Theentiresetofbudgetsprepared
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Whichofthefollowingareafunctionalbudget?(
ACashbudgetBProductionbudget
CSellingcostbudgetDDistributioncostbudget

)
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Whichofthefollowingwouldbedirectlyrelevanttothedeterminationofstandardlabourtimesperunitof
output?( )
Thetypeofperformancestandardtobeused
ThevolumeofoutputfromtheproductionbudgetCTechnicalspecificationsoftheproposed
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productionmethods.
?( )
Targetsandmeasuresofperformance
Informanceforbudgeting
SimplificationofinventorycontrolsystemsDActualfuturecosts.
20Whichofthefollowingstatementsiscorrect?( )
Anadversedirectmaterialcostvariancewillalwaysbeacombinationofanadversematerialpricevarianceandanadversemaerialusagevariance
Anadversedirectmaterialcostvariancewillalwaysbe
acombinationofanadversemaerialpricevarianceandafavourablematerialusagevariance.
CAnadversedirectmaterialcostvariancecanbea
combinationofanadversematerialpricevariance
andafavourablemaerialusagevariance
DAnadversedirectmaterialcostvariancecanbea
combinationofafavourablematerialprice
varianceandanadversemaerialusagevariance
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whichofthefollowingwouldhelptoexplainafavourable
directlabourefficiencyvariance?
(
)
Employeeswereofalowerskilllevelthanspecifiedinthestandard
Betterqualitymaterialwaseasiertoprocess
Suggestionforimprovedworkingmethodswere
implementedduringtheperiod.
Whichofthefollowingstatementsaboutoverheadabsorption
ratesarenottrue?( )
Theyarepredeterminedinadvanceforeachperiod
Theyareusedtochargeoverheadstoproducts
Theyarebasedonactualdataforeachperiod
Theyareusedtocontroloverheadcosts
26Whichoneofthefollowingstatementsaboutafixedbudgetarecorrect?
Abudgetwhichignoresinflation
Abudgetforfixedassets
Abudgetwhichismostgenerallyusedforplanningpurposes
DAbudgetforasinglelevelofactivity
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EAbudgetforfixedcosts.
Ifamoreexpensivematerialthanthestandardmaterials
usedintheproductionofproductA,Therewillbean

mightbeaninterrelatedvariance?( )
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Afavourablesalesvolunevariance
Afavourablelabourefficiencyvariance
Afavourablematerialusagevariance
Afavourablesalespricevariance
30Whichofthefollowingaredescriptionsofasemi-variable
costs?( )
Rentofaphotocopier;therentcostis$250permonthifthenumberofcopiestakenislessthan8,,000theminthlyrental
increasesto$300
Hireofadeliveryvehicle:thehirecostsis$800permonth,plus$
Apieceworkschemewithaguaranteeddayrate
31Whichofthefollowingareclassifiedasdirectmaterials?( )
Cleaningmaterialsusedtocleanhefactoryfloor
Componentpartsorderedforaspecificjob
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CPartfinishedgoodstransferredintoaprocessfromanearlierprocess
DMaintenancematerialsusedtorepairmachines
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32Whichofthefollowingcriticismsofstandardcostingdonapplyinallcircumstance?( )

’t
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Standardcostingcanonlybeusedwherealloperationsarerepetitiveandoutputishomogeneous.


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continuousinprovement.
33Inasituationwheretherearenoproductionresource
limitations,whichofthefollowingmustbeavailablefor
thematerialusagebudgettobecompleted?(
AStandardmaterialusageperunit
BBudgetedproductionvolume

)
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CThebudgetedaverageleadtimefordeliveryof
materials
Dbudgetedchangeinmaterialinventory.
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34Whichofthefollowingstatementsaboutastandardhour
arecorrect?Astandardhouris:( )
Alwaysequivalenttoaclockhour
Usefulformonitoringoutputinastandardcostingsystem
Anyhourduringwhichnoidletimeocurs
Thequantityofworkachievableatstandardperformanceinanhour.
Abasisformeasuringoutputwhendissimilarproductsaremanufacturd
Anhourthroughoutwhichunitsofthesametypeare
made.
?( )
Aifasampleisselectedusingrandomsampling,itwillbefreefrombias
asamplingframeisanumberedlistofallitemsinasample
clustersamplingisanonprobabilitysamplingmethod
inquotasampling,investigatorsaretoldtointerviewallthepeopletheymeetuptoacertainquota.
?( )
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