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2015年12月份ACCA考试科目F5真题练习及答案解析

发表时间:2015-10-24 来源:aimeetao
【编者按】为了帮助考生加强训练,扎实掌握ACCA考试科目F5的重要考点,小编为考生分享F5真题及答案解析,帮助考生备考2015年12月份ACCA考试。

备考ACCA考试科目F5时,练习真题是很重要的,熟悉掌握考试知识点,做到充分的准备迎接考试。在考生备考ACCA中,小编为大家整理了ACCA考试真题和答案解析,希望能帮助大家备考ACCA考试F6科目,下面跟随小编一起练习真题吧!

1.VPS Is a large manufacturing business that Is Introducing an activity based costing system into its business. VPS ships components via 1ts own logistics operation to its central manufacturing center In Glasgow from a wide variety of locations. It is attempting to identify the correct cost driver for the cost pool called 'component handling'.
Which of the following would be the correct figure to use?
A.Average components per unit
B.Total number of components shipped
C.Average distance travelled by a component
D.Total components-distance travelled

Answer:D
A total figure is needed and assuming distance travelled increases the costs of handling, then the correct answer is D.

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2015年12月份ACCA考试科目F5真题

2.Weaver ltd prints two weekly newspapers: the Crystal Courier (40,000 copies In one weekly production run) and the Palace Bugle (25,000 copies in total, split over two production runs every week.) Production run set-up costs amount to $2,150 every week. Weaver uses Activity Based Costing and the number of production runs as a cost driver.   1 
What is the set-up cost for each copy of the Pa lace Bugle?
A. $0.018 per copy
B. $0.033 per copy
C. $0.043 per copy
D. $0.057 per copy

Answer:D
The overhead absorption rate per production run is calculated as
OAR = (Production set-up costs, in)/ (Number of production runs)
OAR = $2,150/ (3 production runs every week)
OAR = $716.67 per production run.
For the Palace Bugle, 2 set-up runs* $716.67 per run = $1,433.33. Spread over 25,000
H $1,433.33 $ copies, t is amounts to _ 0.057 per copy. 25,000 papers

3.The following statements have been made about ABC and cost drivers.
(1) A cost driver is any factor that causes a change in the cost of an activity.
(2) For long-term variable overhead costs, the cost driver will be the volume of activity.
(3) Traditional absorption costing tends to under-allocate overhead costs to low-volume products.
Which of the above statements is/are true?
A.and (3) only
B.and (3) only
C.and (2) only
D.(1), (2) and (3)

Answer:D
Statement (1) provides a definition of a cost driver. Cost drivers for long-term variable overhead costs will be the volume of a particular activity to which the cost driver relates, so Statement (2) is correct. Statement (3) is also correct. In traditional absorption costing, standard high -volume products receive a higher amount of overhead costs than with ABC. ABC allows for the unusually high costs of support activities for low-volume products (such as relatively higher set-up costs, order processing costs and so on).

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