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ACCA考试F2考试试题练习及答案（1）
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1.Which of the following statements, relating to performance measurement, are true?
(1) External data are never required to assess the performance of an organisation
(2) The degree of government regulation should be considered when comparing the performance of public sector and private sector organisations
(3) Financial performance indicators are only relevant to private sector organisations
A.1only
B.2only
C.3only
D.2and3
答案：B
2. Three activities associated with budgeting are as follows：
(1) Preparing the master budget
(2) Determining the principal budget factor
(3) Flexing the budget in line with the actual
What is the correct sequence for these activities?
A.2,then1,then3
B.1, then 2, then 3
C.1,then3,then2
D.2, then 3, then 1
答案：A
3. A company used government produced data that showed the economy grew by 4.6% in the last year.Which of the following describes the data used by the company?
A.Secondary and continuous
B.Primary and continuous
C.Secondary and discrete
D.Primary and discrete
答案： C
Secondary data are data which have been collected elsewhere for another purpose, but can be adapted. Economic growth can take on any value and therefore is continuous.
4. .A company manufactures two main products, J and K, and the by-product L. The by-product has a net realisable value of $2 per litre. The following information relates to last month, when there were no opening inventories.
Joint costs last month were $290,000. Company policy is to apportion joint costs on a physical measure basis and to treat the net realisable value of the by-product as a deduction from the cost of the main products.What was the cost value of last month\'s closing inventory of product J?
A.$13, 500
B.$15,000
C.$16,200
D.$16,400
答案：B
Net realisable value of by-product L = $20,000 (10,000 X $2)
Joint costs of products J and K = $270,000 (290,000 - 20,000)
Costs allocated to product J = $150,000 (270,000 x (50,000/ (50,000 +40,000)))
Production of J = 50,000 litres
Costs allocated toJ = $150,000 = $3 per litre ($150,000 / 50,000)
Cost value in product J inventory at the end of the month = $ 15,000 ($3 x5,000)
5. Which of the following is NOT a dimension which is used to measure performance in service organisations?
A.Innovation
B.Quality inspection in advance
C.Resource utilisation
D.Financial performance
答案：B
One of the problems with services is that the production and consumption are simultaneous and so it cannot be inspected for quality in advance.
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