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ACCA考试 F2考试试题每日一练（1）
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1.Which TWO of the following statements about fixed and flexible budgets are true?
A.Comparison of a fixed budget with the actual results is useful for budgetary control purposes
B.Flexible budgets are prepared using marginal costing techniques
C.Flexible budgeting assumes that most costs are semi-variable
D.Fixed budgets are useful for monitoring fixed costs
答案：Flexible budgets are prepared using marginal costing techniques and Fixed budgets are useful for monitoring fixed costs
Flexible budgets are prepared using marginal costing techniques and knowledge of cost behaviour. The flexible budget shows the expected cost or revenue for each item for the relevant level of activity.
Fixed budgets are not useful for budgetary control purposes because actual activity levels rarely match budgeted actity levels. Fixed costs should be fixed at any level so a fixed budget is useful for monitoring fixed costs.
2. A company manufactures and sells a single product. At the end of the manufacturing process all units are inspected and 20% are rejected and scrapped. Next year the budgeted sales are 192,000 units and the inventory of finished units will increase by 2,000 units. What is next year\'s budgeted production (in units) which will be subject to inspection?
()
答案：242,500
Total units required for sales and inventory = 194,000 (192,000 + 2,000)
194,000 represents 80% of the total output required (as 20% of output is rejected).
Total output required = 242,500 (194,000/ 0.8)
3. Last month an organisation\'s direct workers were paid $40,000 for normal working. In addition they were paid a total of $ 12,000 for overtime working. Overtime hours which were required due to a general shortage of labour were paid at time and a half.
What was the total direct labour cost for last month?
$()
答案：$48,000
In this particular situation direct labour cost only includes pay at normal rate and not a premium for overtime.
Direct labour cost for normal working = $40,000
Overtime working at normal pay rate = $8,000 (12,000/ 1.5)
Total direct labour cost = $48,000
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