快速查题-ACCA英国注册会计师试题

Which of the following would be classed as a 'selection' rather than a 'recruitment' activity?

A recruitment manager has prepared a statement of the key duties, involved in a particular job, as the basis for job

interviewing. tasks and reporting responsibilitiesWhat name would be given to such a statement?

Which of the following functions are fulfilled by a goods received note (GRN)?(i) Provides information to update the inventory records on receipt of goods(ii) Provides information to check the quantity on the supplier's invoice(iii) Provides information to check the price on the supplier's invoice

There are 27,500 units of Part Number X35 on order with the suppliers and 16,250 units outstanding on existing customers' orders.If the free inventory is 13,000 units, what is the physical inventory?

A company is in the process of setting standard unit costs for next period. Product J uses two types of material, P and S. 7 kg of material P and 3 kg of material S are needed, at a standard price of $4 per kg and $9 per kg respectively.Direct labour will cost $7 per hour and each unit of J requires 5 hours of labour.Production overheads are to be recovered at the rate of $6 per direct labour hour, and general overhead is to be absorbed at a rate of ten per cent of production cost.What is the standard prime cost for one unit of product J?

What is an attainable standard?

Phil T Luker & Son offers its employees a reward package which includes salary and company car. Its factory is safe and

clean and rather smart. The work is technically challenging and employees are encouraged to produce innovative solutions to problems.Which of the rewards offered by the firm is a form of intrinsic reward?

Which of the following is not a category in Maslow's hierarchy of needs theory?

The following data is available for period 9.

Opening inventory               10,000 units

Closing inventory                  8,000 units

Absorption costing profit       $280,000

What would be the profit for period 9 using marginal costing?

The overhead absorption rate for product T is $4 per machine hour. Each unit of T requires 3 machine hours. Inventories of product T last period were:

                                          Units

Opening inventory            2,400

Closing inventory              2,700

Compared with the marginal costing profit for the period,the absorption costing profit for product T will be which of the following?