최신CIMA Fundamentals of management accounting - BA2무료샘플문제
문제1
Overhead allocation is best described as:
Overhead allocation is best described as:
정답: D
문제2
Refer to the exhibit.
A company uses a job costing system and recovers overheads on a direct labour cost basis.
Budgeted direct labour hours for the period were 60,000 at a cost of £270,000. Budgeted production overheads were £648,000 and actual production overheads for the period were £621,000.
Job no. 247 has the following production costs:
The production overheads to be charged to Job no. 247 will be.
Refer to the exhibit.
A company uses a job costing system and recovers overheads on a direct labour cost basis.
Budgeted direct labour hours for the period were 60,000 at a cost of £270,000. Budgeted production overheads were £648,000 and actual production overheads for the period were £621,000.
Job no. 247 has the following production costs:
The production overheads to be charged to Job no. 247 will be.
정답:
£30550
문제3
The managing director of a small expanding company has made a number of statements about CIMA's role in relation to its members and to worldwide organizations.
Which ONE of the following statements is NOT correct?
The managing director of a small expanding company has made a number of statements about CIMA's role in relation to its members and to worldwide organizations.
Which ONE of the following statements is NOT correct?
정답: A
문제4
Refer to the exhibit.
The following details were recorded for product 'Moe' for period 2:
What was the direct labor efficiency variance?
Refer to the exhibit.
The following details were recorded for product 'Moe' for period 2:
What was the direct labor efficiency variance?
정답: C
문제5
Data for the latest period for a company which makes and sells a single product are as follows:
There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:
Data for the latest period for a company which makes and sells a single product are as follows:
There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:
정답: C
문제6
Place the following budgets in the order that they would be prepared. Assume that sales volume is the principal budget factor:
(a) Production
(b) Materials usage
(c) Sales
(d) Materials purchases
Place the following budgets in the order that they would be prepared. Assume that sales volume is the principal budget factor:
(a) Production
(b) Materials usage
(c) Sales
(d) Materials purchases
정답: A
문제7
Which of the following is not a relevant cost?
Which of the following is not a relevant cost?
정답: A
문제8
The standard variable cost of product A is $4 per unit and the standard selling price is $6.80 per unit.
During the latest period 1,200 units of product A were produced and sold, compared with a budget of 1,300 units.
The actual variable cost incurred was $4.90 per unit and the actual selling price was $6.50 per unit.
The sales volume contribution variance for the period was
The standard variable cost of product A is $4 per unit and the standard selling price is $6.80 per unit.
During the latest period 1,200 units of product A were produced and sold, compared with a budget of 1,300 units.
The actual variable cost incurred was $4.90 per unit and the actual selling price was $6.50 per unit.
The sales volume contribution variance for the period was
정답: C
문제9
Zelts Ltd earns a contribution of 20% of the selling price for product 'Y'. The annual fixed costs are £200,000.
In order to earn an annual profit of £100,000 the sales revenue needs to be:
Zelts Ltd earns a contribution of 20% of the selling price for product 'Y'. The annual fixed costs are £200,000.
In order to earn an annual profit of £100,000 the sales revenue needs to be:
정답: D