题库首页财会类ACCA/CATF5业绩管理2014年12月ACCA F5考试真题及答案

2014年12月ACCA F5考试真题及答案

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  1. 卷面总分:100分
  2. 试卷类型:历年真题
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  6. 作答时间:195分钟
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试卷简介

2014年12月ACCA F5考试真题及答案,本试卷是为参加ACCA F5考试的考生准备的2014年12月真题

题型:

  1. 单项选择题
  2. 试题
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1
Dust Co has two divisions, A and B. Each division is currently considering the following separate projects: If residual income is used as the basis for the investment decision, which Division(s) would choose to invest in the project?
  1. A.Division A only
  2. B.Division B only
  3. C.Both Division A and Division B
  4. D.Neither Division A nor Division B
2
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 costsIn calculating the life cycle costs of a product, which of the above items would be included?
  1. A.(iii) only
  2. B.(i), (ii) and (iii) only
  3. C.(i), (ii) and (iv) only
  4. D.All of the above
3
Which of the following describes a ‘basic standard’ within the context of budgeting?
  1. A.A standard which is kept unchanged over a period of time
  2. B.A standard which is based on current price levels
  3. C.A standard set at an ideal level, which makes no allowance for normal losses, waste and machine downtime
  4. D.A standard which assumes an efficient level of operation, but which includes allowances for factors such as normal loss, waste and machine downtime
4
The following statements have been made about planning and control as described in the three tiers of Robert Anthony’s 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 efficiently and effectivelyWhich of the above statements is/are true?
  1. A.1 only
  2. B.2 only
  3. C.Neither 1 nor 2
  4. D.Both 1 and 2
5
P Co makes two products – P1 and P2 – budgeted details of which are as follows:The fixed overhead costs included in P1 relate to apportionment of general overhead costs only. However, P2 also includes specific fixed overheads totalling $2,500.If only product P1 were to be made, how many units (to the nearest unit) would need to be sold in order to achieve a profit of $60,000 each year?
  1. A.25,625 units
  2. B.19,205 units
  3. C.18,636 units
  4. D.26,406 units
6
A company has the following production planned for the next four weeks. The figures reflect the full capacity level of operations. Planned output is equal to the maximum demand per product.The direct labour force is threatening to go on strike for two weeks out of the coming four. This means that only 2,160 hours will be available for production rather than the usual 4,320 hours.If the strike goes ahead, which product or products should be produced if profits are to be maximised?
  1. A.D and A
  2. B.B and D
  3. C.D only
  4. D.B and C
7
The following table shows the number of clients who attended a particular accountancy practice over the last four weeks and the total costs incurred during each of the weeks:Applying the high low method to the above information, which of the following could be used to forecast total cost ($) from the number of clients expected to attend (where x = the expected number of clients)?
  1. A.7,280 + 74x
  2. B.16,080 + 52x
  3. C.3,200 + 80x
  4. D.40,000/x
8
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 sales.Cold Co has offered to sell the component to Division B for $140 per unit. If Division B accepts this offer, Division A will be shut.If Division B accepts Cold Co’s offer, what will be the impact on profits per year for the group as a whole?
  1. A.Increase of $65,000
  2. B.Decrease of $78,000
  3. C.Decrease of $88,000
  4. D.Increase of $55,000
9
The following statements 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 productsWhich of the above statements is/are true?
  1. A.1 only
  2. B.2 only
  3. C.Neither 1 nor 2
  4. D.Both 1 and 2
10
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 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 $2·80 per kg. If an extra 20 kg of material Z becomes available at $2 per kg, what will the maximum increase in contribution be?
  1. A.Increase of $96
  2. B.Increase of $56
  3. C.Increase of $16
  4. D.No change
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