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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
F5
筛选结果 共找出25题

 The following statements have been made about material price planning variances: 

(1) The publication of material price planning variances should always lead to automatic updates of standard costs. 

(2) The causes of material price planning variances do not need to be investigated by managers at any level in the organisation. 

Which of the above statement(s) is/are true? 

A

 (1) only 

B

 (2) only 

C

 Neither (1) nor (2) 

D

 Both (1) and (2) 

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 Leaf limited has had a mixed year. Its market share has improved two percentage points to 20% but the overall market had contracted by 5% in the same period.  The budgeted sales were 504,000 units and standard contribution was $12 per unit. 

 What is the level of actual sales? 

A

 Two percentage points up on budget at 510,080 units 

B

 Three percent down overall on budget at 488,880 units 

C

 Three percent up on budget at 519,120 units 

D

 Up by a little over five and a half percent to 532,000 units 

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 Leaf Limited has had a mixed year. Its market share has improved two percentage points to 20% but the overall market had contracted by 5% in the same period.  The budgeted sales were 504,000 units and standard contribution was $12 per unit. 

The sales market size variance is: 

A

 $1,680,000 Fav 

B

 $1,680,000 Adv 

C

 $302,400 Adv 

D

 $302,400 Fav 

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A company manufactures a specific clinical machine used in hospitals. The company holds a 2% share of the market and the total market demand has been constant at 250,000 machines for the last few years. The budgeted selling price for each machine is $10,000 and standard contribution is equivalent to 10% of the budgeted selling price. 

An initial performance review of the company’s actual results showed a sales volume of 5,600 machines had been achieved. The total market demand for the machines, though, had risen to 300,000 units. 

What is the market share variance for the clinical machines? 

A

 $200,000 favourable 

B

 $400,000 adverse 

C

 $600,000 favourable 

D

 $1,000,000 adverse 

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The standard labour rate per hour in an original standard cost is $10. The standard cost is revised, and the revised labour rate per hour is $12. The labour efficiency variance in hours is 2,000 hours adverse. What is the labour efficiency operational variance in $?  _______

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 SG Co budgeted to make and sell 900 units of product M during September. The standard selling price per unit of M is $27. At the beginning of September, a new competitor entered the market and SG Co was forced to reduce the selling price in order to maintain sales volumes. By the end of September, 900 units had been sold for a total of $18,000. In retrospect it is decided that a realistic standard selling price for September, given the unexpected extra competition, was $18 per unit. 

Calculate the sales price planning variance. 

$ ______Adverse / Favourable (select the correct option) 

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材料全屏

Truffle Co makes high quality, hand-made chocolate truffles which it sells to a local retailer. All chocolates are made in batches of 16, to fit the standard boxes supplied by the retailer. The standard cost of labour for each batch is $6.00 and the standard labour time for each batch is half an hour. In November, Truffle Co had budgeted production of 24,000 batches; actual production was only 20,500 batches. 12,000 labour hours were used to complete the work and there was no idle time. All workers were paid for their actual hours worked. The actual total labour cost for November was $136,800. The production manager at Truffle Co has no input into the budgeting process. 

At the end of October, the managing director decided to hold a meeting and offer staff the choice of either accepting a 5% pay cut or facing a certain number of redundancies. All staff subsequently agreed to accept the 5% pay cut with immediate effect. 

At the same time, the retailer requested that the truffles be made slightly softer. This change was implemented immediately and made the chocolates more difficult to shape. When recipe changes such as these are made, it takes time before the workers become used to working with the new ingredient mix, making the process 20% slower for at least the first month of the new operation. 

The standard costing system is only updated once a year in June and no changes are ever made to the system outside of this. 

20

【论述题】

 Calculate the total labour rate and total labour efficiency variances for November, based on the standard cost provided above. 

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 Analyse the total labour rate and total labour efficiency variances into component parts for planning and operational variances in as much detail as the information allows. 

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 Assess the performance of the production manager for the month of November. 

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材料全屏

Linsil has produced the following operating statement reconciling budgeted and actual gross profit for the last three months, based on actual sales of 122,000 units of its single product: 


The standard direct costs and selling price applied during the three-month period and the actual direct costs and selling price for the period were as follows: 

After the end of the three-month period and prior to the preparation of the above operating statement, it was decided to revise the standard costs retrospectively to take account of the following. 

1        A 3% increase in the direct material price per kilogram; 

2        A labour rate increase of 4%; 

3        The standard for labour efficiency had anticipated buying a new machine leading to a 10% decrease in labour hours; instead of buying a new machine, existing machines had been improved, giving an expected 5% saving in material usage. 


23

【论述题】

 Calculate the revised standard costs. 

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