快速查题-ACCA英国注册会计师试题

 If a system of a ABB is in use, how might the cost of scheduling production be flexed? 

 A system of zero based budgeting forces employees to remove wasteful expenditure. 

 Use of zero based budgeting implies flexing budgets on the basis of differences between budgeted and actual cost-driving activities.  

 The following statements have been made about budgeting. 

(1) An incremental budget is a budget which is designed to change as the volume of output changes. 

(2) Zero-based budgeting is used to compare the incremental cost and related benefits of activities.  

Which of the above statements is/are true? 

 Which of the following is a characteristic of feedback? 

 A budget that is continuously updated by adding a further accounting period (a month or a quarter) when the earlier accounting period has expired is known as a: 

 The following statements have been made about zero base budgeting. 

(1) The zero base budgeting process seeks to identify long-term benefits and improvements, even if they are sometimes made at the expense of short-term profitability.  

(2) A barrier to the use of zero base budgeting is the possibility that management may not have the skills to apply it. 

 Which of the above statements is/are true? 

 A control system that reacts to historical changes in the business environment, usually to maintain a desired state of operations, is known as: 

 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. 

While a drag and drop style question is impossible to fully replicate within a paper based medium, some questions of this style have been included for completeness. 

Incremental budgeting can sometimes be an appropriate methodology for setting budgets.   

Which of the following statements are true?

  Incremental budgets could be appropriate when:

  The business is growing rapidly

  Applied to total sales in an international seasonal business

  Applied to stationary costs

  Applied to production costs

  The business is stable

  For administration costs when the experience of the managers is limited 

Drag the correct answers in to the box: 

Can incremental budgeting be used to budget for rent? What about for advertising expenditure?