A company operating a standard costing system has the following direct labour standards per unit for one of its products:4 hours at USD12?50 per hourLast month when 2,195 units of the product were manufactured, the actual direct labour cost for the 9,200 hours worked was USD110,750.What was the direct labour rate variance for last month?

1 .The following statements relate to pie charts:(1) They are a graphical representation of relative frequency of quantitative data(2) Comparisons can be made more accurately with pie charts than with bar charts(3) The area of each segment is proportional to the percentage it representsWhich statements are true?

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

题型: 单选题 提问时间: 2021-08-22

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2 .Which of the following describes the control process?

A The action of monitoring something to keep it on course B The choice between alternatives C The development of strategies to achieve objectives D The establishment of a plan for a future period

题型: 单选题 提问时间: 2021-08-22

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3 .A group of 60 trainee accountants were asked about their favourite sport. They chose as follows：The data is to be presented in a pie chart.What will be the angle of the segment which represents rugby?

A B C D

题型: 单选题 提问时间: 2021-08-22

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4 .Consider the following statements in relation to management information:(1) It should always be provided regardless of its cost(2) It is data that has been processed in such a way as to be meaningful to the person who receives it(3) It should not be provided until it is as detailed and accurate as possibleWhich of the above statements is/are true of good management information?

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

题型: 单选题 提问时间: 2021-08-22

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6 .A publishing company is conducting research into the nation’s reading habits. It randomly selects a number of locations from around the country and then interviews everyone who lives in these locations.What is this approach to sampling known as?

A Cluster sampling B Quota sampling C Stratified sampling D Systematic sampling

题型: 单选题 提问时间: 2021-08-22

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7 .A company operating a standard costing system has the following direct labour standards per unit for one of its products:4 hours at USD12?50 per hourLast month when 2,195 units of the product were manufactured, the actual direct labour cost for the 9,200 hours worked was USD110,750.What was the direct labour efficiency variance for last month?

A USD4,250 favourable B USD4,250 adverse C USD5,250 favourable D USD5,250 adverse

题型: 单选题 提问时间: 2021-08-22

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8 .The following statements relate to stratified random sampling:(1) Every item in the population has an equal chance of being selected.(2) The sample proportionately represents items in different sub-populations.(3) The sample is more representative of the target populations than the accessible population.Which of the statements, if any, is true?

A 1 only B 2 only C 3 only D None of them

题型: 单选题 提问时间: 2021-08-22

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9 .A company purchased a machine several years ago for USD20,000 which has a carrying amount of USD6,000. However, as the machine is no longer used on normal production work it is to be written down to its recoverable amount, which is USD4,000.A project is now being considered which could make use of this machine for three months; after this time the machine would be sold for USD3,000.What is the machine’s relevant cash flow for the evaluation of the project?

A USD1,000 B USD2,000 C USD3,000 D USD4,000

题型: 单选题 提问时间: 2021-08-22

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