题型暂不完整,系统升级中，答案仅供参考

1 .A manufacturing company operates a standard absorption costing system. Last month 25,000production hours were budgeted and the budgeted fixed production overhead cost was$125,000. Last month the actual hours worked were 24,000 and the standard hours for actualproduction were 27,000.What was the fixed production overhead capacity variance for last month?

A $5,000 Adverse B $5,000 Favourable C $10,000 Adverse D $10,000 Favourable

题型: 单选题 提问时间: 2021-08-23

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2 .Sobo bottles soft drinks. Bottles are selected from the production line for quality controltests. The daily procedure is to take two random numbers, x and y. Starting at the xth bottle tocome off the production line, every bottle at an interval of y is selected for testing.What type of sample selection method is Sobo using?

A Multistage B Random C Systematic D Stratified

题型: 单选题 提问时间: 2021-08-23

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3 .

A 20,950 B 20,583 C 20,400 D 19,850

题型: 单选题 提问时间: 2021-08-23

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4 .An accountancy trainee states that a correlation coefficient of 1 means that:(1) The line of best fit has a gradient of 1;(2) All the sample data lies on the line of best fit.Which of these statements is/are true?

A 1 only B 2 only C Both 1 and 2 D Neither 1 nor 2

题型: 单选题 提问时间: 2021-08-23

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5 .A company operating a job costing system absorbs production overheads at the rate of $16per direct labour hour and non-production overheads at a rate of 50% of prime cost. Jobnumber 356 requires $124 of direct materials and 7 hours of direct labour, which is paid at $8per hour.What is the total cost of job number 356?

A $382 B $398 C $438 D $462

题型: 单选题 提问时间: 2021-08-23

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7 .Which of the following are used in assessing value for money?(1) Earnings(2) Effectiveness(3) Efficiency(4) Evaluation

A 1 and 2 only B 2 and 3 only C 3 and 4 only D 1 and 4 only

题型: 单选题 提问时间: 2021-08-23

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8 .A company has current assets of $1·8m, including inventory of $0·5m, and current liabilitiesof $1·0m.What would be the effect on the value of the current and acid test ratios if the companybought more raw material inventory on three months’ credit?

A Current ratio: Increase;Acid test: Increase B Current ratio: Decrease;Acid test: Increase C Current ratio: Increase;Acid test: Decrease D Current ratio: Decrease;Acid test: Decrease

题型: 单选题 提问时间: 2021-08-23

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9 .

A 12,428 B 12,580 C 12,732 D 13,990

题型: 单选题 提问时间: 2021-08-23

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10 .Which of the following statements about a participative approach to budgeting are true?(1) It uses a top-down approach rather than a bottom-up approach(2) Budgets are likely to be more realistic than under a non-participative approach(3) The risk of budgetary slack is increased as compared with a non-participativeapproach(4) Budget holders have more autonomy than under an authoritative approach

A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only

题型: 单选题 提问时间: 2021-08-23

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