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ACCA考试 F2考试试题每日一练（3）
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1. In the last period an organisation budgeted to work 116,000 hours manufacturing 29,000 units. Actual output last period was 26 ,000 units which took 108,000 hours to manufacture. What was the labour efficiency ratio for the last period (expressed as a % correct to one decimal place)?
A.103 .3%
B.93.1%
C.89.7%
D.96.3%
答案：96.3%
Budgeted hours per unit = 4 (116,000 / 29,000)
Actual hours per unit = 4.15 (108,000 / 26,000)
Labour efficiency ratio= 96.3% (4/ 4.15)
2. Which of the following about mission statements are true?
(1) They are stated in a standard format
(2) They play an important role in the planning process
(3) They help ensure consistency in decision making
A.2and3only
B.1,2and3
C.1 only
D.2 only
答案：2 and 3 only
Mission statements do not have a standard format. Statement 1 is therefore false. They do play an important role in the planning process. They can be used to help evaluate and implement plans. They help to ensure consistency in decision making and goal congruence.
3. Which TWO of the following are true of imposed budgeting?
A.It is most effective in large organisations
B.It reduces deliberate overestimation of costs and underestimation of revenues in a budget
C.It increases operational managers\' commitment to organisational objectives
D.Top management prepare a budget with lttle or no input from operating staff
答案：Top management prepare a budget with little or no input from operating staff and It reduces deliberate overestimation of costs and underestimation of revenues in a budget
Imposed budgets are prepared with insignificant input from operational levels. This way the management is able to prevent intentional creation of cost buffers or power revenue target setting at operational level.
One of the disadvantages of imposed budgeting is that it may hinder motivation so it will not increase operational managers\' commitment.
Imposed budgets are most effective in small organisations, not large organisations.
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