快速查题-ACCA英国注册会计师试题

Chapter1-3

Chapter4-5

Chapter6

Chapter9-10

Chapter11-14

Chapter15-19

Chapter20-22

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共找出91题

Which of the following may be considered to be objectives of budgeting?(i) Co-ordination(ii) Communication(iii) Expansion(iv) Resource allocation

All of them

(i), (ii) and (iv)

(ii), (iii) and (iv)

(ii) and (iv)

What does the statement 'sales is the principal budget factor' mean?

The level of sales will determine the level of cash at the end of the period

The level of sales will determine the level of profit at the end of the period

The company's activities are limited by the level of sales it can achieve

Sales is the largest item in the budget

WQT Co manufactures a single product and an extract from their flexed budget for production costs is as follows.

Activity level

80% 90%

$ $

Direct material 2,400 2,700

Labour 2,120 2,160

Production overhead 4,060 4,080

8,580 8,940

What would the total production cost allowance be in a budget flexed at the 83% level of activity? (to the nearest $)

$6,266

$6,888

$8,586

$8,688

Which of these statements is untrue?

Spreadsheets make the calculation and manipulation of data easier and quicker

Spreadsheets are very useful for word-processing

Budgeting can be done very easily using spreadsheets

Spreadsheets are useful for plotting graphs

材料全屏

【单项选择题】

Raw material opening inventories are budgeted as follows.

April May June

3,800 kg 4,200 kg 4,100 kg

The closing inventory budgeted for June is 3,900 kg.

Material purchases are paid for in the month following purchase. What is the figure to be included in the cash budget for June in respect of payments for purchases?

$25,100

$48,800

$50,200

$50,600

Wages are paid 75% in the month of production and 25% in the following month. be included in the cash budget for May in respect of wages?

$222,600

$231,000

$233,800

$235,200

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Diamond Ltd has a payback period limit of three years and is considering investing in one of the following projects. Both projects require an initial investment of $800,000. Cash inflows accrue evenly throughout the year.

Project Alpha Project Beta

Year Cash inflow Year Cash inflow

$ $

1 250,000 1 250,000

2 250,000 2 350,000

3 400,000 3 400,000

4 300,000 4 200,000

5 200,000 5 150,000

6 50,000 6 150,000

The company's cost of capital is 10%.

【单项选择题】

What is the non-discounted payback period of Project Beta?

2 years and 2 months

2 years and 4 months

2 years and 5 months

2 years and 6 months

What is the discounted payback period of Project Alpha?

Between 1 and 2 years

Between 3 and 4 years

Between 4 and 5 years

Between 5 and 6 years

What is the difference between a budget and a forecast?

Explain what is meant by the principal budget factor