F2模擬題101.Whichmanagerialprocess[es] is/areusedattheendofafinancialperiod,whenactualresultsarecomparedwiththebudgetandactiontaken?PlanningDecisionmakingControlA.1and2B.2onlyC.2and3D.3only1.Whichmanagerialprocess[es] is/areusedattheendofafinancialperiod,whenactualresultsarecomparedwiththebudgetandactiontaken?PlanningDecisionmakingControlA.1and2B.2onlyC.2and3D.3only2.Willimisinvolvedintheconuctofanaudit.Hehasbeeninstructedtolestevery20threvenueitemrecordedafterarandomstart.Whattypeofsamplingisthis?A.ClusterB.QuotaC.StratifiedrandomD.Systematic2.Willimisinvolvedintheconuctofanaudit.Hehasbeeninstructedtolestevery20threvenueitemrecordedafterarandomstart.Whattypeofsamplingisthis?A.ClusterB.QuotaC.StratifiedrandomD.Systematic3.Thefollowingstatementssetouttoexplainwhyisnecessarytodistinguishbetweenproductionnon-productcosts.Aretheytrueorfalse?ToestablishperiodcostsTrueorfalseTofacilitatethevaluationofinventory Trueorfalse3.Thefollowingstatementssetouttoexplainwhyisnecessarytodistinguishbetweenproductionnon-productcosts.Aretheytrueorfalse?ToestablishperiodcostsTrueorfalseTofacilitatethevaluationofinventory Trueorfalse4.WhichTWOoffollowingdocumentsareusedtorecordthereceiptorissueofmaterialinventoryintoandoutofstores?A.PurchaseorderB.MaterialsrequisitionC.MaterialstransfernoteD.Goodsreceivednote4.WhichTWOoffollowingdocumentsareusedtorecordthereceiptorissueofmaterialinventoryintoandoutofstores?A.PurchaseorderB.MaterialsrequisitionC.MaterialstransfernoteD.Goodsreceivednote5.Amanagerhasrequestedinformationtoshowhowfactorycostchangesaccordingtothenumberofunitsproducedsothathecanestimatethecostfordifferentlevelsofoutput.WhichTWOofthefollowingarethemostsuitableformatsforpresentingthisinformation?A.MultiplebarchartB.LinegraphC.ScattergraphD.Piechart5.Amanagerhasrequestedinformationtoshowhowfactorycostchangesaccordingtothenumberofunitsproducedsothathecanestimatethecostfordifferentlevelsofoutput.WhichTWOofthefollowingarethemostsuitableformatsforpresentingthisinformation?A.MultiplebarchartB.LinegraphC.ScattergraphD.Piechart6.ThefollowinginformationrelatestotheperiodOutput LaborhoursBudgeted20,000units 6,000hoursActual22,000units6,200hoursWhatwasthelabourcapacityratioforlastperiod(tothenearest1%)?A.106%B.97%C.94%D.103%6.ThefollowinginformationrelatestotheperiodOutput LaborhoursBudgeted20,000units 6,000hoursActual22,000units6,200hoursWhatwasthelabourcapacityratioforlastperiod(tothenearest1%)?A.106%B.97%C.94%D.103%答案：capacityratio=6200/6000=103%7.Acompanymanufacturestwoproducts(XandY)Ithasbudgetedtoproduced7,200unitofProductsXinthenextperiod.Standardnexttimesandwageratesforthetwotypesoflabor(skilledandsemi-skilled)are

Skilled Semi-skilledProductXHours/unit Rate/hour Hours/unit Rate/hour

0.6 $10 0.2 $8Whatisnextperiod'stotallaborcostbudgetforProductX?7.Acompanymanufacturestwoproducts(XandY)Ithasbudgetedtoproduced7,200unitofProductsXinthenextperiod.Standardnexttimesandwageratesforthetwotypesoflabor(skilledandsemi-skilled)are

Skilled Semi-skilledProductXHours/unit Rate/hour Hours/unit Rate/hour

0.6 $10 0.2 $8Whatisnextperiod'stotallaborcostbudgetforProductX?答案：skilled=7200*(0.6*10)=43200unskilled=7200*(0.2*8)=11520所以total=547208.lneachofthefollowingsituationswouldafixedorflexiblebudgetbeMOSTappropriate?Thebudgetforadepartmentwithhighleveldirectcostandfluctuatingactivitylevels.FixedorflexibleAmasterbudgetforalargeinternationalcompany. Fixedorflexible8.lneachofthefollowingsituationswouldafixedorflexiblebudgetbeMOSTappropriate?Thebudgetforadepartmentwithhighleveldirectcostandfluctuatingactivitylevels.FixedorflexibleAmasterbudgetforalargeinternationalcompany. Fixedorflexible9.Whichofthefollowingfeaturesofprocesscosting?(1)valuationofclosingwork-in-progress(2)Lossinprocessduetowastage(3)OutputfromoneprocessbecomestheinputforthenextA.1and2onlyB.1and3onlyC.1,2and3D.2and3only9.Whichofthefollowingfeaturesofprocesscosting?(1)valuationofclosingwork-in-progress(2)Lossinprocessduetowastage(3)OutputfromoneprocessbecomestheinputforthenextA.1and2onlyB.1and3onlyC.1,2and3D.2and3only9.Inagivenperiodthenetprofitofacompanywasthesameunderbothmarginalandabsorptioncosting.Whichofthefollowingcouldexplainthis?A.TherewasnounderoroverabsorptionoffixedproductionsoverheadsB.ProductionandsalesvolumeswereequalC.FixedproductionoverheadexpenditurewasinlinewithbudgetD.Boththeopeninginventoryandalltheproductionweresold9.Inagivenperiodthenetprofitofacompanywasthesameunderbothmarginalandabsorptioncosting.Whichofthefollowingcouldexplainthis?A.TherewasnounderoroverabsorptionoffixedproductionsoverheadsB.ProductionandsalesvolumeswereequalC.FixedproductionoverheadexpenditurewasinlinewithbudgetD.Boththeopeninginventoryandalltheproductionweresold1O.Adivisionalmanagercontrolsassetsvaluedat$600,000.0therassetsvaluedat$100,000aretraceabletothedivisionbutarenotcontrollablebythedivisionalmanager.Thecontrollableprofitforthedivisionforapenodis$80,000.Theheadofficeusesanimputedinterestrateof8%incalculatingresidualincome(RI).WhatisthecontrollableRIforthisdivision?1O.Adivisionalmanagercontrolsassetsvaluedat$600,000.0therassetsvaluedat$100,000aretraceabletothedivisionbutarenotcontrollablebythedivisionalmanager.Thecontrollableprofitforthedivisionforapenodis$80,000.Theheadofficeusesanimputedinterestrateof8%incalculatingresidualincome(RI).WhatisthecontrollableRIforthisdivision?答案：80000-600000*8%=3200011.Whatisaflexiblebudget?A.Abudgetofvariableproductionscostsonly.B.Abudgetwhichisonaspreadsheet.C.Abudgetwhichshowsthecostsandrevenuesatdifferentlevelsofactivity.D.Abudgetwhichisupdatedwithactualcostsandrevenuesastheyoccurduringthebudgetperiod11.Whatisaflexiblebudget?A.Abudgetofvariableproductionscostsonly.B.Abudgetwhichisonaspreadsheet.C.Abudgetwhichshowsthecostsandrevenuesatdifferentlevelsofactivity.D.Abudgetwhichisupdatedwithactualcostsandrevenuesastheyoccurduringthebudgetperiod12.ABCD1Priceforunit(s)Numbersold(units)Totalsales($)2ProductA0.16508.003ProductB0.206513.004ProductC1.253645.005ProductD0.507537.506103.50Intheabovespreadsheetthefollowingformulaisusedtocalculatethetotalsales"=SUM(D2:D5)"Anewrowisinsertedaboverow4Whichofthefollowingshowstheformulafortotalsalesafterthischange?=SUM(D2:D5)D2+D3+D5+D6C.=SUM(D2:D6)D.=SUM(D2:D5)+0412.ABCD1Priceforunit(s)Numbersold(units)Totalsales($)2ProductA0.16508.003ProductB0.206513.004ProductC1.253645.005ProductD0.507537.506103.50Intheabovespreadsheetthefollowingformulaisusedtocalculatethetotalsales"=SUM(D2:D5)"Anewrowisinsertedaboverow4Whichofthefollowingshowstheformulafortotalsalesafterthischange?=SUM(D2:D5)D2+D3+D5+D6C.=SUM(D2:D6)D.=SUM(D2:D5)+04答案：新加了一行也就是在37.5上面又加了一行，那么請問新的totalsales如何用公式來進(jìn)行計算，所以選擇C13.Afirmusesstandardmarginalcosting.Theresultsforarecentperiodareasfollows.

＄Budgetedcontribution200,000Salespricevariance10,000advSalesvolumecontributionvariance50,000favVariablecostvariances6000favFixedproductionoverheadexpenditure2500favFixedsellingoverheadexpenditure8000advWhatwastheactualcontributionfortheperiod?A.$223,000B.$263,000C.$154,000D.$246,000

13.Afirmusesstandardmarginalcosting.Theresultsforarecentperiodareasfollows.

＄Budgetedcontribution200,000Salespricevariance10,000advSalesvolumecontributionvariance50,000favVariablecostvariances6000favFixedproductionoverheadexpenditure2500favFixedsellingoverheadexpenditure8000advWhatwastheactualcontributionfortheperiod?A.$223,000B.$263,000C.$154,000D.$246,000答案：200000-10000=246000

14.whichofthefollowingarereplacementcostsoflabourturnover?(1)increasedwastageduetothelackofskillamongnewemployees?(2)Costsoftrainingnewemployees(3)Costofwelfareservices(4)LowerproductivityA.3and4B.2and4onlyC.1,2and4D.2and314.whichofthefollowingarereplacementcostsoflabourturnover?(1)increasedwastageduetothelackofskillamongnewemployees?(2)Costsoftrainingnewemployees(3)Costofwelfareservices(4)LowerproductivityA.3and4B.2and4onlyC.1,2and4D.2and3答案：C,labourturnover和福利沒有什么關(guān)系15.Afirmusesfollows.flexiblebudgets.ThefixedbudgetforlastperiodwasasSales(units)25,000Salesrevenue$500,000Directcosts$225,000Variableoverhead$35,000Fixedoverhead$80,000Lastperiod,20,000unitswereactuallysolds.Whatwasthesalesvolumecontributionvarianceforlastperiod?A.$48,000adverseB.$32,000adverseC.$48,000favourableD.$55,000adverse15.Afirmusesfollows.flexiblebudgets.ThefixedbudgetforlastperiodwasasSales(units)25,000Salesrevenue$500,000Directcosts$225,000Variableoverhead$35,000Fixedoverhead$80,000Lastperiod,20,000unitswereactuallysolds.Whatwasthesalesvolumecontributionvarianceforlastperiod?A.$48,000adverseB.$32,000adverseC.$48,000favourableD.$55,000adverse答案:salesvolumevariance=(標(biāo)橄－實(shí)暈）*contribution =(25000-20000)*9.6=48000(A)其中contribution=(500000-225000-35000)/25000=9.616.Whatareequivalentunitsinthecontextofprocesscosting?A.notionalwholeunitsrepresentingcompletedworkB.NotionalwholeunitsrepresentingincomletedworkC.ActualwholeunitsusedtoquantitynormallossesD.Actualwholeunitsusedtoquantityabnormallosses16.Whatareequivalentunitsinthecontextofprocesscosting?A.notionalwholeunitsrepresentingcompletedworkB.NotionalwholeunitsrepresentingincomletedworkC.ActualwholeunitsusedtoquantitynormallossesD.Actualwholeunitsusedtoquantityabnormallosses17.Whichofthefollowingwouldresultinoverheadover-absorption?(1)actualoverheadsaregreaterthanbudgetedoverheads(2)Absorbedoverheadsaregreaterthanactualoverheads(3)Budgetedoverheadsaregreaterthanactualoverheads(4)ActualoverheadsaregreaterthanobsorbedoverheadsA.2and3B.1and4C.2onlyD.1only17.Whichofthefollowingwouldresultinoverheadover-absorption?(1)actualoverheadsaregreaterthanbudgetedoverheads(2)Absorbedoverheadsaregreaterthanactualoverheads(3)Budgetedoverheadsaregreaterthanactualoverheads(4)ActualoverheadsaregreaterthanobsorbedoverheadsA.2and3B.1and4C.2onlyD.1only18.JointproductsJp1andJp2aremanufacturedinaprocess.Costsincurredinprocessinaperiodtotalled$45,000andareapportionedonthebasisofsalesvalue.Sellingpricesare$10perkgforJP1and$5perkgforJP2.0utputintheperiodwas:JP1 2,000kgJP2 6,000kgWhatwastheapportionmentofprocesscostsintheperiodtoJP2?A.$27,000B.$33,750C.$18,000D.$15,00018.JointproductsJp1andJp2aremanufacturedinaprocess.Costsincurredinprocessinaperiodtotalled$45,000andareapportionedonthebasisofsalesvalue.Sellingpricesare$10perkgforJP1and$5perkgforJP2.0utputintheperiodwas:JP1 2,000kgJP2 6,000kgWhatwastheapportionmentofprocesscostsintheperiodtoJP2?A.$27,000B.$33,750C.$18,000D.$15,000答案：JP1價值=10*2000=20000 JP2價值=5*6000=30000所以分配給P2的是45000*3/5=2700019.Afirmpurchasealiquidinbulkfor$15perlitre.Theliquidisthenpackagedforsalein20litrecontainers.Itisexpectedthat20%oftheliquidthatisinputtopackagingwillbewastedthroughspillage.Whatisthestandardcostoftheliquidineach20litrecontainer?A.$360B.$240C.$375D.$30019.Afirmpurchasealiquidinbulkfor$15perlitre.Theliquidisthenpackagedforsalein20litrecontainers.Itisexpectedthat20%oftheliquidthatisinputtopackagingwillbewastedthroughspillage.Whatisthestandardcostoftheliquidineach20litrecontainer?A.$360B.$240C.$375D.$300答案：15*20/80%=37520.Whichofthefollowingarekeyelementsofthemissionstatement?(1)Purpose(2)Valuesandculture(3)Organisationstructure(4)StrategyA.2,3and4B.1,2and4C.1,3and4D.1,2and320.Whichofthefollowingarekeyelementsofthemissionstatement?(1)Purpose(2)Valuesandculture(3)Organisationstructure(4)StrategyA.2,3and4B.1,2and4C.1,3and4D.1,2and3答案：B,Mission里面不包括組織的structure21.WhichTWOoffollowingarefeaturesoftopdownbudgeting?A.lotsofinitialconsultationofandparticipationby,employeesatalllevelsofthecompany.B.Seniormanagementproducingthefirstdraftofacompany'sbudgetsbythemselvesC.DivisionproducingbudgetsthataresenttoheadofficeandconsolidatedcentrallyD.Reductioninbudgetaryslack(alsoknownasbudgetbias)21.WhichTWOoffollowingarefeaturesoftopdownbudgeting?A.lotsofinitialconsultationofandparticipationby,employeesatalllevelsofthecompany.B.Seniormanagementproducingthefirstdraftofacompany'sbudgetsbythemselvesC.DivisionproducingbudgetsthataresenttoheadofficeandconsolidatedcentrallyD.Reductioninbudgetaryslack(alsoknownasbudgetbias)答案：BD, 由上往下制定預(yù)算22.whichofthefollowingfixedoverheadvariancearecalculatedunderstandardmarginalcosting?(1)Expenditure(2)Volume(3)Capacity(4)EfficiencyA.2onlyB.2,3and4onlyC.1,2,3and4D.1only22.whichofthefollowingfixedoverheadvariancearecalculatedunderstandardmarginalcosting?(1)Expenditure(2)Volume(3)Capacity(4)EfficiencyA.2onlyB.2,3and4onlyC.1,2,3and4D.1only24.Atthebeginningoftheyearacompanyemployed3,600employees.Duringtheyear960employeeschosetoleaveand280newemployeesjoinedthecompany.Whatwasthelabourturnoverratefortheyear?A.8.6%B.32.9%C.7.8%D.9.6%24.Atthebeginningoftheyearacompanyemployed3,600employees.Duringtheyear960employeeschosetoleaveand280newemployeesjoinedthecompany.Whatwasthelabourturnoverratefortheyear?A.8.6%B.32.9%C.7.8%D.9.6%答案：期初人口3600,期末人口3600-960+280=2920,平均人口=3260280/3260=8.6%24.WhichTWOofthefollowingaretheMOSTappropriatetechniquestoclosethetargetcostgapbetweenacurrentlyattainablecostandatargetcost?A.usingalternativematerialsofthesamequalityB.IncreasingthesellingpriceC.ReducingthequalityoftheendproductD.Usingasmanystandardcomponentsaspossible24.WhichTWOofthefollowingaretheMOSTappropriatetechniquestoclosethetargetcostgapbetweenacurrentlyattainablecostandatargetcost?A.usingalternativematerialsofthesamequalityB.IncreasingthesellingpriceC.ReducingthequalityoftheendproductD.Usingasmanystandardcomponentsaspossible25.ThefollowingvaluesandformulaeareenteredintothecellswithinaspreadsheetCellInputvalue/formulaA410A5 20A6 30AB =SUM(A4:A6)B10 6B12 =(A8*B10)/3B14 =B12-10What valuewillbedisplayedincellB14?25.ThefollowingvaluesandformulaeareenteredintothecellswithinaspreadsheetCellInputvalue/formulaA410A5 20A6 30AB =SUM(A4:A6)B10 6B12 =(A8*B10)/3B14 =B12-10What valuewillbedisplayedincellB14?答案：110A8=10+20+30=60B12=60*6/3=120B14=120-10=11026.whichofthefollowingtypesofbusinesswouldMOSTlikelyuseservicecosting?(1)transportbusiness(2)Hospital(3)RoadconstructionA.2and3onlyB.1,2and3C.1onlyD.1and2only26.whichofthefollowingtypesofbusinesswouldMOSTlikelyuseservicecosting?(1)transportbusiness(2)Hospital(3)RoadconstructionA.2and3onlyB.1,2and3C.1onlyD.1and2only27.WhichTWOofthefollowingaremostlikelytobeclassifiesasmeasuresofprocessefficiencywithinabalancedscorecardapproachtotheperformancemeasurementofamanufacturingcompany?A.trainingdaysperemployeesB.QualityrejectsasapercentageoftotalproductionC.StandardhoursofoutputcomparedwithactualhoursworkedD.Percentageofturnoverattributabletonewproducts27.WhichTWOofthefollowingaremostlikelytobeclassifiesasmeasuresofprocessefficiencywithinabalancedscorecardapproachtotheperformancemeasurementofamanufacturingcompany?A.trainingdaysperemployeesB.QualityrejectsasapercentageoftotalproductionC.StandardhoursofoutputcomparedwithactualhoursworkedD.Percentageofturnoverattributabletonewproducts答案：BC,AD屬于innovationandlearning28.WhichofthefollowingisNOTadutyofbudgetcommittee?A.CalculationofvariancesbetweenactualandbudgetedresultsB.ProducingthebudgetmanualC.ProvisionofinformationtoassistinthepreparationofbudgetsD.Settingtimetablesforthepreparationoffunctionalbudgets28.WhichofthefollowingisNOTadutyofbudgetcommittee?A.CalculationofvariancesbetweenactualandbudgetedresultsB.ProducingthebudgetmanualC.Provisionofinformationtoassisti