Which of the following statements about activity-based costing is/are true?(1) It is not particularly relevant for service industry businesses(2) It is based on marginal costing principles

1 .Nujig reduced its quality specification for raw materials. The lower quality of materialsmeant that a batch of products had to be reworked.What is the most likely effect on the variances for materials usage and labour efficiency?

A Materials usage is adverse;Labour efficiency is adverse B Materials usage is adverse;Labour efficiency is favourable C Materials usage is favourable;Labour efficiency is adverse D Materials usage is favourable;Labour efficiency is favourable

题型: 单选题 提问时间: 2021-08-23

查看答案

---

2 .A company manufactures and sells toys and incurs the following three costs:(1) Rental of the finished goods warehouse(2) Depreciation of its own fleet of delivery vehicles(3) Commission paid to sales staff(4) Transportation of raw materialsWhich TWO of these are classified as distribution costs?

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

题型: 单选题 提问时间: 2021-08-23

查看答案

---

3 .A company manufactures a single product. In a computer spreadsheet the cells F1 to F12contain the budgeted monthly sales units for the twelve months of next year in sequence withJanuary sales in cell F1 and finishing with December sales in F12. The company policy is forthe closing inventory of finished goods each month to be 10% of the budgeted sales units forthe following month.Which of the following formulae will generate the budgeted production (in units) forMarch next year?

A [F3 + (0.1 × F4)] B [F3 – (0.1 × F4)] C [(1.1 × F3) – (0.1 × F4)] D [(0.9 × F3) + (0.1 × F4)]

题型: 单选题 提问时间: 2021-08-23

查看答案

---

4 .Which of the following measures could most suitably be used to assess the innovationand learning perspective of the balanced scorecard approach for an insurancecompany?(1) New insurance products introduced in the period(2) Training expenditure on sales representatives(3) Average time to settle insurance claims(4) Percentage of policy renewals

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

查看答案

---

5 .Which of the following would be an appropriate measure of the performance of arevenue centre manager?(1) Sales variance(2) Return on investment(3) Contribution

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

题型: 单选题 提问时间: 2021-08-23

查看答案

---

7 .

A $68,992 B $70,560 C $76,032 D $77,616

题型: 单选题 提问时间: 2021-08-23

查看答案

---

8 .At the beginning of the year, a company employed 2,000 staff in its head office. During theyear, 300 staff left, but only 150 of these were replaced.What was the labour turnover during the year?

A 15% B 15.6% C 7.8% D 7.5%

题型: 单选题 提问时间: 2021-08-23

查看答案

---

9 .Which costing approach identifies ways of making an acceptable profit margin on themarket price of a product or service?

A Activity-based costing B Benchmarking C Life-cycle costing D Target costing

题型: 单选题 提问时间: 2021-08-23

查看答案

---

10 .Last month a manufacturing company’s profit was $2,000, calculated using absorptioncosting principles. If marginal costing principles had been used, a loss of $3,000 would haveoccurred. The company’s fixed production cost is $2 per unit. Sales last month were 10,000units.What was last month’s production (in units)?

A 7,500 B 9,500 C 10,500 D 12,500

题型: 单选题 提问时间: 2021-08-23

查看答案

---