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1 .在本准则施行日之前已经执行企业会计准则的企业，应该采用未来适用法，不再按照本准则调整财务报表的列报项目。（ ）
Y 对 N 错
题型:
判断题
提问时间:
2021-08-23
2 .The following information relates to a monthly production of a particular product. Budget ActualUnits produced 600 580Input of material M (kgs) 1,500 1,566Cost of material M purchased and input $25,500 $25,839What is the usage variance for material M?
A $783 favourable B $1,122 adverse C $1,914 adverse D $1,972 adverse
题型:
单选题
提问时间:
2021-08-23
3 .A product requires raw material costing $0.5 per kg. In February 2,500 kgs of raw materialwere purchased at a cost of $1,500. 2,300 kgs of raw material were used.Raw material inventory is valued at standard cost and there was no opening inventory of rawmaterial.What was the materials price variance for February?
A $250 adverse B $230 adverse C $230 favourable D $250 favourable
题型:
单选题
提问时间:
2021-08-23
4 .The standard direct labour cost of producing one unit of Splink is $20 and the standard wagerate of the operatives employed in manufacturing the product is $5 per hour.Budget production of Splink is 250 units.Actual results are as follows:Production of Splinks 300 unitsDirect labour hours producing Splinks 1,120 hoursWages paid for hours producing Splinks $5,880What is the labour efficiency variance?
A $420 favourable B $400 favourable C $600 adverse D $630 adverse
题型:
单选题
提问时间:
2021-08-23
5 .A company’s standard labour rate for its factory workers is set at $5 per hour. The standardtime allowed for producing one unit is 20 minutes.During the period 4,800 units were produced and the factory workers were paid $5.25 perhour. The actual hours worked were 1,560.What is the total labour cost variance?
A $390 adverse B $190 adverse C $190 favourable D $390 favourable
题型:
单选题
提问时间:
2021-08-23
7 .The budgeted quantity of a product is actually manufactured in less than the budgeted hours.No further quantities are made in the period under review.What effect will this have on the following fixed overhead period variances?Fixed overhead Fixed overheadcapacity variance efficiency variance
A Favourable Adverse B Favourable Favourable C Adverse Adverse D Adverse Favourable
题型:
单选题
提问时间:
2021-08-23
8 .The following variances relate to fixed production overhead costs.Volume $20 favourableExpenditure $30 favourableCapacity $40 adverseEfficiency $60 favourableWhat is the total fixed production overhead variance?
A $20 favourable B $40 favourable C $50 favourable D $70 favourable
题型:
单选题
提问时间:
2021-08-23
9 .What is the sales price variance?
A $1,010 adverse B $510 favourable C $520 favourable D $1,010 favourable
题型:
单选题
提问时间:
2021-08-23
10 .What is the sales volume variance?
A $80 favourable B $90 favourable C $510 favourable D $520 favourable
题型:
单选题
提问时间:
2021-08-23
