ACCA考试F5业绩管理真题2014年12月及答案解析.doc
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1、ACCA 考试 F5 业绩管理真题 2014 年 12 月及答案解析(总分:100.00,做题时间:180 分钟)一、Section A ALL 20 q(总题数:20,分数:40.00)1.Dust Co has two divisions, A and B. Each division is currently considering the following separate projects: (分数:2.00)A.Division A onlyB.Division B onlyC.Both Division A and Division BD.Neither Division A
2、nor Division B2.The following costs have arisen in relation to the production of a product: (i) Planning and concept design costs (ii) Testing costs (iii) Production costs (iv) Distribution and customer service costs In calculating the life cycle costs of a product, which of the above items would be
3、 included?(分数:2.00)A.(iii) onlyB.(i), (ii) and (iii) onlyC.(i), (ii) and (iv) onlyD.All of the above3.Which of the following describes a basic standard within the context of budgeting?(分数:2.00)A.A standard which is kept unchanged over a period of timeB.A standard which is based on current price leve
4、lsC.A standard set at an ideal level, which makes no allowance for normal losses, waste and machine downtimeD.A standard which assumes an efficient level of operation, but which includes allowances for factors such as normal loss, waste and machine downtime4.The following statements have been made a
5、bout planning and control as described in the three tiers of Robert Anthonys decision-making hierarchy: (1) Strategic planning is concerned with making decisions about the efficient and effective use of existing resources (2) Operational control is about ensuring that specific tasks are carried out
6、efficiently and effectively Which of the above statements is/are true?(分数:2.00)A.1 onlyB.2 onlyC.Neither 1 nor 2D.Both 1 and 25.P Co makes two products P1 and P2 budgeted details of which are as follows: (分数:2.00)A.25,625 unitsB.19,205 unitsC.18,636 unitsD.26,406 units6.A company has the following p
7、roduction planned for the next four weeks. The figures reflect the full capacity level of operations. Planned output is equal to the maximum demand per product. (分数:2.00)A.D and AB.B and DC.D onlyD.B and C7.The following table shows the number of clients who attended a particular accountancy practic
8、e over the last four weeks and the total costs incurred during each of the weeks: (分数:2.00)A.7,280 + 74xB.16,080 + 52xC.3,200 + 80xD.40,000/x8.Oxco has two divisions, A and B. Division A makes a component for air conditioning units which it can only sell to Division B. It has no other outlet for sal
9、es. Current information relating to Division A is as follows: Marginal cost per unit $100 Transfer price of the component $165 Total production and sales of the component each year 2,200 units Specific fixed costs of Division A per year $10,000 Cold Co has offered to sell the component to Division B
10、 for $140 per unit. If Division B accepts this offer, Division A will be shut. If Division B accepts Cold Cos offer, what will be the impact on profits per year for the group as a whole?(分数:2.00)A.Increase of $65,000B.Decrease of $78,000C.Decrease of $88,000D.Increase of $55,0009.The following state
11、ments have been made in relation to activity-based costing: (1) A cost driver is a factor which causes a change in the cost of an activity (2) Traditional absorption costing tends to under-estimate overhead costs for high volume products Which of the above statements is/are true?(分数:2.00)A.1 onlyB.2
12、 onlyC.Neither 1 nor 2D.Both 1 and 210.A linear programming model has been formulated for two products, X and Y. The objective function is depicted by the formula C = 5X + 6Y, where C = contribution, X = the number of product X to be produced and Y = the number of product Y to be produced. Each unit
13、 of X uses 2 kg of material Z and each unit of Y uses 3 kg of material Z. The standard cost of material Z is $2 per kg. The shadow price for material Z has been worked out and found to be $280 per kg. If an extra 20 kg of material Z becomes available at $2 per kg, what will the maximum increase in c
14、ontribution be?(分数:2.00)A.Increase of $96B.Increase of $56C.Increase of $16D.No change11.The following statements have been made about both standard costing and total quality management (TQM): (1) They focus on assigning responsibility solely to senior managers (2) They work well in rapidly changing
15、 environments Which of the above statements is/are true?(分数:2.00)A.1 onlyB.2 onlyC.Neither 1 nor 2D.Both 1 and 212.The following statements have been made about environmental cost accounting: (1) The majority of environmental costs are already captured within a typical organisations accounting syste
16、m. The difficulty lies in identifying them (2) Input/output analysis divides material flows within an organisation into three categories: material flows; system flows; and delivery and disposal flows Which of the above statements is/are true?(分数:2.00)A.1 onlyB.2 onlyC.Neither 1 nor 2D.Both 1 and 213
17、.Def Co provides accounting services to government departments. On average, each staff member works six chargeable hours per day, with the rest of their working day being spent on non-chargeable administrative work. One of the companys main objectives is to produce a high level of quality and custom
18、er satisfaction. Def Co has set its targets for the next year as follows: (1) Cutting departmental expenditure by 5% (2) Increasing the number of chargeable hours handled by advisers to 62 per day (3) Obtaining a score of 47 or above on customer satisfaction surveys Which of the above targets assess
19、es economy, efficiency and effectiveness at Def Co? Economy Efficiency Effectiveness(分数:2.00)A.1 3 2B.2 1 3C.3 2 1D.1 2 314.Which of the following is an advantage of non-participative budgeting as compared to participative budgeting?(分数:2.00)A.It increases motivationB.It is less time consumingC.It i
20、ncreases acceptanceD.The budgets produced are more attainable15.The following are all steps in the implementation of the target costing process for a product: (1) Calculate the target cost (2) Calculate the estimated current cost based on the existing product specification (3) Set the required profi
21、t (4) Set the selling price (5) Calculate the target cost gap Which of the following represents the correct sequence if target costing were to be used?(分数:2.00)A.(1), (2), (3), (4), (5)B.(2), (3), (4), (1), (5)C.(4), (3), (1), (2), (5)D.(4), (5), (3), (1), (2)16.What is the name given to a budget wh
22、ich has been prepared by building on a previous periods budgeted or actual figures?(分数:2.00)A.Incremental budgetB.Flexible budgetC.Zero based budgetD.Functional budget17.Tree Co is considering employing a sales manager. Market research has shown that a good sales manager can increase profit by 30%,
23、an average one by 20% and a poor one by 10%. Experience has shown that the company has attracted a good sales manager 35% of the time, an average one 45% of the time and a poor one 20% of the time. The companys normal profits are $180,000 per annum and the sales managers salary would be $40,000 pera
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- ACCA 考试 F5 业绩 管理 2014 12 答案 解析 DOC
