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2015年12月份ACCA考试真题模拟练习,想要通过考试一定要看!

发表时间:2015-08-20 来源:
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1 Which of the following would help to explain a favourable direct labour efficiency variance?
A. Better quality material was easier to process 
B. Suggestions for improved working methods were implemented during the period
C. Employees were of a lower skill level than specified in the standard

Answer A B
Employees were of a lower skill level than specified in the standard is not consistent with a favourable labour efficiency variance. Employees of a lower skill level are likely to work less efficiently, resulting in an adverse efficiency variance.

Better quality material was easier to process is consistent with a favourable labour efficiency variance. Time would be saved in processing if the material was easier to process.

Suggestions for improved working methods were implemented during the period is consistent with a favourable labour efficiency variance. Time would be saved in processing if working methods were improved.
Therefore the correct answer is better quality material was easier to process and suggestions for improved working methods were implemented during the period.

2 Which of the following best describes a controllable cost? 
A. A cost which can be specifically identified with a particular cost object
B. A cost which can be influenced by its budget holder 
C. A cost which is easily controlled because it is not affected by fluctuations in the level of activity 
D. A cost which can be easily forecast and is therefore readily controllable using budgetary control techniques
Answer B

3 A spreadsheet is unlikely to be used for which of the following tasks?
A. Cash flow forecasting
B. Writing a memo
C. Calculation of depreciation
D. Monthly sales analysis by market
Answer B
      
上面三道试题是小编在ACCA历年真题中挑选出来的,希望能帮助大家解决所涉及到的知识,祝愿大家取得优异的ACCA考试成绩,如果你还有其他的疑问请及时关注金程网校。

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