2022年ACCA英国注册会计师考前难点冲刺押题卷含答案21.docx

2022年ACCA英国注册会计师考前难点冲刺押题卷含答案1. 材料题 Assess the performance of the production manager for the month of November. 考点 考点：Chapter12Planningandoperationalvariances解析 Performance of the production manager for the month of November The total labour rate variance calculated in part (a) suggests that the production manager has managed to secure labour at a lower rate than budgeted (favourable variance of $7,200). However, the total labour efficiency variance (adverse variance of $21,000) would appear to indicate that he or she has been extremely poor at controlling his or her staff's efficiency. These variances should be split into planning and operational variances to give a truer indication of performance. Planning variances arise due to inaccurate planning and/or faulty standards (factors that are outside the control of production manager). Therefore, the production manager should only be assessed on operational variances. Labour rate The labour rate operational variance was $nil. This means that the workforce were paid the agreed reduced rate of $11.40 per hour. It is unlikely that the production manager paid anyone for overtime, as this would have increased the hourly rate. The production manager cannot take credit for the favourable total labour rate variance. The labour rate planning variance of $7,200 indicates that the reduced labour rate was beyond the production manager's control and was secured by the company. Labour efficiency The total labour efficiency variance is $21,000 adverse. The planning variance is $24,600 adverse. This is because the standard labour time per batch was not updated in November to reflect the fact that it would take longer to produce the truffles as a result of the retailer requesting the truffles to be made slightly softer. The production manager cannot be held responsible for this variance. In contrast, the operational variance is $3,600 favourable. When the truffle recipe changed in November, it was expected that the production process would take 20% longer for the first month as the workers became used to working with the new ingredient mix. The workers actually took less than the 20% extra time predicted, yielding a favourable operational variance. The production manager can take credit for this variance. In summary, the production manager performed well in the month of November.2. 单选题 A company is changing its costing system from traditional absorption costing based on labour hours to Activity Based Costing. It has overheads of $156,000 which are related to taking material deliveries.   The delivery information about each product is below.   Product:                                                                 X                           Y                         Z   Total units required                                         1,000                  2,000                   3,000   Delivery size                                                         200                     400                   1,000   Total labour costs are $360,000 for 45,000 hours. Each unit of each product takes the same number of direct hours.  Assuming that the company uses the number of deliveries as its cost driver, what is the increase or decrease in unit costs for Z arising from the change from Absorption Costing to Activity Based Costing?  A  Decrease of $14 per unit B  Increase of $14 per unit C  Decrease of $30 per unit D  Increase of $30 per unit 考点 Chapter2aActivitybasedcosting解析 Absorption costing Since the time per unit is the same for each product, the overheads per unit will also be the same.  $156,000 ÷ 6,000 units = $26 Activity based costing Number of deliveries for X (1,000/200)                                       5 Number of deliveries for Y (2,000/400)                                       5 Number of deliveries for Z (3,000/1,000)                                    3 Total                                                                                                 13 Cost per delivery = $156,000/13 = $12,000 Cost per unit of Z = ($12,000/3,000 units) × 3 deliveries = $12 Decrease = $26 – $12 = $14. 3. 单选题 In the course of preparing a company's statement of cash flows, the following figures are to be included in the calculation of net cash from operating activities                                                                 $ Depreciation charges                       980,000 Profit on sale of non-current assets    40,000 Increase in inventories                      130,000 Decrease in receivables                    100,000 Increase in payables                           80,000 What will the net effect of these items be in the statement of cash flows? A $A Addition to operating profit 890,000 B Subtraction from operating profit 890,000C Addition to operating profit 1,070,000D Addition to operating 。