2020 ACCA 绩效管理 F5(黄淮学院) 最新满分章节测试答案

文章目录[隐藏]

Part A Specialist cost and management accounting techniques 第一周练习
Part B Decision-making techniques 第2周练习
Part C Budgeting and control 第3周练习

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2020-04-03到2020-07-15
本篇答案更新状态:已完结

Part A Specialist cost and management accounting techniques 第一周练习

1、问题:The following data relate to costs, output volume and cost drivers of Heighway Rubbery Co for June 20X1. Product PProduct QProduct R Total 1Production and sales3,000 units2,000 units1,500 units 2Direct production costs$ per unit$ per unit$ per unit Direct materials12 11 8 $70,000 Direct labour362$24,000 3Labour hours per unit 15 17 10 $94,000 1/211/3 4Machine hours per unit2 1 2 5Number of production runs8 2 10 20 6Number of deliveries to customers3 2 10 15 7Number of production orders30 5 15 50 8Number of deliveries of materials17 32040 into store $ 9Production overhead costs Machining 71,500 Set-up costs 10,500 Materials handling (receiving) 35,000 Packing costs (despatch) 22,500 Engineering 25,500 165,000 Indirect production overheads that are not driven by production volume are: ItemCost driverSet-up costsProduction runsMaterials handlingDeliveries of materialsPackingDeliveries to customersEngineeringProduction orders What would be the full production cost per unit of product R if overheads are absorbed on the basis of direct labour hours?
选项：
A: $13.75
B:$23.75
C:$30
D:$51.25
答案: 【$23.75】

2、问题:The following data relate to costs, output volume and cost drivers of Heighway Rubbery Co for June 20X1. Product PProduct QProduct R Total 1Production and sales3,000 units2,000 units1,500 units 2Direct production costs$ per unit$ per unit$ per unit Direct materials12 11 8 $70,000 Direct labour362$24,000 3Labour hours per unit 15 17 10 $94,000 1/211/3 4Machine hours per unit2 1 2 5Number of production runs8 2 10 20 6Number of deliveries to customers3 2 10 15 7Number of production orders30 5 15 50 8Number of deliveries of materials17 32040 into store $ 9Production overhead costs Machining 71,500 Set-up costs 10,500 Materials handling (receiving) 35,000 Packing costs (despatch) 22,500 Engineering 25,500 165,000 Indirect production overheads that are not driven by production volume are: ItemCost driverSet-up costsProduction runsMaterials handlingDeliveries of materialsPackingDeliveries to customersEngineeringProduction orders What would be the full production cost per unit of product R using activity based costing?
选项：
A:$43.27
B:$45.28
C:$62.27
D:$53.27
答案: 【$53.27】

3、问题:Using activity based costing, what is the overhead cost per unit of product Y? Product XProduct Y Production (units)1002,000 Machine hours per unit1010 Production runs52 Inspections during production66 Production set-up costs$168,000 Quality control costs$96,000
选项：
A:$48.00
B:$37.71
C:$66.00
D:$105.60
答案: 【$48.00】

4、问题:J Co produces and sells two products. The O sells for $12 per unit and has a total variablecos t of $7.90, while H sells for $17 per unit and has a total variable cost of $11.20. For every four units of O sold, three of H are sold. J Co’s fixed costs are $131,820 per period. Budgeted sales revenue for the next period is $398,500. What is the margin of safety (in $)?
选项：
A:$131,820
B:$12,511
C:$385,989
D:$27,292
答案: 【$12,511】

5、问题:A mobile phone manufacturer, C Co, is planning to produce a new model. The potential market over the next year is 1,000,000 units. C Co has the capacity to produce 400,000 units and could sell 100,000 units at a price of $50. Demand would double for each $5 fall in the selling price. The company has an 80% cost experience curve for similar products. The cost of the first batch of 1,000 phones was $103,000. A minimum margin of 25% is required. Calculate C Co’s target cost per unit, to the nearest $.
选项：
A:$40
B:$30
C:$50
D:$45
答案: 【$30】

6、问题:In activity based costing what is a cost driver?
选项：
A:An overhead cost that is incurred as a direct consequence of an activity
B:Any factor which causes a change in the cost of an activity
C:An activity or product item for which costs are incurred
D:A basis for apportioning overheads to cost centres
答案: 【Any factor which causes a change in the cost of an activity 】

7、问题:When are the bulk of a product’s life cycle costs normally determined?
选项：
A:At the design/development stage
B:When the product is introduced to the market
C:When the product is in its growth stage
D:On disposal
答案: 【At the design/development stage】

8、问题:Indicate which of the following methods can be used to move a currently-attainable cost closer to target cost.
选项：
A:Using standard components wherever possible
B:Acquiring new, more efficient technology
C:Making staff redundan
D:Reducing the quality of the product in question
答案: 【Using standard components wherever possible;
Acquiring new, more efficient technology】

Part B Decision-making techniques 第2周练习

1、问题:Price discrimination involves:
选项：
A:Selling at a high price when initially launching a product in a market with major barriers to entry then slowly lowering the price to generate further demand
B:Selling two distinct products at different prices in two separate markets with limited opportunities for arbitrage
C:Selling at a low price when initially launching a product in a market with few barriers to entry in order to gain a large share of the market and obtain customer loyalty
D:Selling essentially the same product at different prices in two separate markets with limited opportunities for arbitrage
答案: 【Selling essentially the same product at different prices in two separate markets with limited opportunities for arbitrage】

2、问题:Which of the following statements regarding external pricing strategies is incorrect?
选项：
A:Loss leader pricing is where a low price is charged for one product in a range, hoping to encourage purchase of other products
B:Market skimming is appropriate where the product life cycle is short
C:Market penetration is useful to shorten the introduction phase of a product’s life cycle
D:Price discrimination is where a company sells a different quality product in different markets at a different price
答案: 【Price discrimination is where a company sells a different quality product in different markets at a different price】

3、问题:A firm has established that maximum demand for its product is 80,000 units per year. When it reduced its prices by $20, demand rose by 1,600 units.What is the demand function?
选项：
A:P = 1,000 – 0.025Q