Ans 哈工大ACCA F2 test1ZBG|Harbin 教务部-调查问卷模板-问卷网

A company wishes to carry out a survey of adults’ reading habits of ZBCT country. It randomly selects a number of locations from around the ZBCT country and then interviews everyone who lives in these locations.What is this approach to sampling known as?

A.Cluster sampling

B.Quota sampling

C.Multistage sampling

D.Systematic sampling

Which TWO of the following are best shown using a bar chart?

1 The nature of activities within an action plan

2 A sequence of activities within a project

3 The time required for different activities

4 Quantitative relationships between activities

A.1 and 2

B.2 and 3

C.2 and 4

D.3 and 4

Which of the following best describes tactical information?

A.Mainly qualitative with some numerical analysis

B.Sourced largely from external and informal sources

C.Mainly quantitative, internal and generated frequently

D.Based on operational information with some interpretation applied

Which of the following statements relating to management information are true?

1. It is produced for parties external to the organisation

2. There is usually a legal requirement for the information to be produced

3. No strict rules govern the way in which the information is presented

4. It may be presented in monetary or non monetary terms

A.1 and 2

B.3 and 4

C.1 and 3

D.2 and 4

The purpose of management accounting is to provide:

A.Financial information to government authorities

B.Financial and non-financial information to management and employeeswithin the organization

C.Financial information to customers

D.Financial information to shareholders

The following statement refers to a quality of good information:The cost of producing information should be greater than the value of the benefits of that information to management.Is this statement true or false?

A.True

B.False

The following diagram represents the behavior of one element of cost:

Which ONE of the following statements is consistent with the above diagram?

A.Annual factory power cost where the electricity supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption but subject to a maximum annual charge.

B.Weekly total labour cost when there is a fixed wage for a standard 40 hour week but overtime is paid at a premium rate.

C.Total direct material cost for a period if the supplier charges a lower unit cost on all units once a certain quantity has been purchased in that period.

D.Total direct material cost for a period where the supplier charges a constant amount per unit for all units supplied up to a maximum charge for the period.

Calculate the expected cost of producing 2,125 units of product, given the information shown in the table below.

Month Cost Production

$ Units

1 41,588 2,575

2 33,125 1,250

3 39,763 2,725

4 39,563 2,125

A.A 37,063B.

B.B 38,713

C.C 39,563

D.D 41,213

A company has guaranteed to the inventor of the toy to pay $2.00 per toy which it manufactures and sells. How would the royalty charge be classified in the company’s accounts?

A.Administrative overhead

B.Selling expense

C.Direct expense

D.Production overhead

ABC Co has a manufacturing capacity of 10,000 units. The flexed production cost budget of the company is as follows:

Capacity 60% 100%

Total production costs $11,280 $15,120

What is the budgeted total production cost if it operates at 85% capacity?

A.$13,680

B.$12,852

C.$14,025

D.$12,340

Which one of the following would be classified as indirect labour?

A.Assembly workers on a car production line

B.Bricklayers in a house building company

C.Forklift truck drivers in the stores of an engineering company

D.Tutors in a private education business

Fixed costs are conventionally deemed to be:

A.Constant per unit no change

B.Constant in total no change

C.Controllable cost

D.Uncontrollable cost

A business has previously ascertained that its total costs ( TC ) can be estimated for any level of production ( P ) and sales ( S ) according to the following equation:TC = ($9 x P + $2,000) + ($4 x S + $500)If the production level was 500 units and sales were 400 units, what would be the company’s fixed costs?

A.$4,800

B.$2,500

C.$3,300

D.$1,500

A cost center is

A.A center for which an individual budget is drawn up

B.A measure of work output in a standard hour

C.A unit of product or service in relation to which costs are ascertained

D.A production or service location, function, activity or item of equipmentfor which costs are accumulated

Which of the following statements are ture?

i. Correlation is defined as two variables are to be correlated if a change in the value of one variable is accompanied by a change in the value of another variable.

ii Two variables might be perfectly correlated, partly correlated or uncorrelated.

iii Correlation can be positive or negative.

A.i and ii

B.only i

C.only ii

D.i,ii and iii

When the correlation coefficient (r) = -0.25, which of the following is correct?

A.the two variables’ relationship is strong positive correlation

B.the two variables’ relationship is weak positive correlation

C.the two variables’ relationship is strong negative correlation

D.the two variables’ relationship is weak negative correlation

A co uses regression analysis to forecast future costs. Using historic information for the last 12 months the company has forecast that average monthly fixed costs are $1000 and average variable costs are $30 per unit.Which of the following formulae should be used to predict the total costs where Q is the quantity of units?

A.TC = 30 + 1000Q

B.TC = 12000 + 30Q

C.TC = 1000 + 30Q

D.TC = 1000 + 360 Q

A cost center is

A.a center for which an individual budget is drawn up

B.a measure of work output in a standard hour

C.a unit of product or service in relation to which costs are ascertained

D.a production or service location, function, activity or item of equipment for which costs are accumulated

The correlation coefficient (r) for measuring the connection between two variables (x and y) has been calculated as 0.6.How much of the variation in the dependent variable (y) is explained by the variation in the independent variable (x)?

A.36%

B.40%

C.60%

D.64%

The following statements relate to the advantages that linear regression analysis has over the high low method in the analysis of cost behaviour:

1. the reliability of the analysis can be statistically tested

2. it takes into account all of the data

3. it assumes linear cost behaviourWhich statements are true?

A.1 only

B.1 and 2 only

C.2 and 3 only

D.1, 2 and 3

Which of the following are feasible values for the correlation coefficient?

1 +1·40

2 +1·04

3 0

4 –0·94

A.1 and 2 only

B.3 and 4 only

C.1, 2 and 4 only

D.1, 2, 3 and 4

FC Co. forecasts costs using the model y =a x +b. The gradient is $10. When x = 50, y =$700. What is the value of the intercept?

A.13.8

B.200

C.40

D.49

According to the diagram above, which of the following is correct?

A.1 Positive partial correlation, 2 No correlation

B.1 Positive perfect correlation, 2 Negative partial correlation

C.1 Negative partial correlation, 2 Negative perfect correlation

D.1 No correlation, 2 Positive partial correlation

Ans 哈工大ACCA F2 test1ZBG|Harbin 教务部

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