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ACCA考试F2考试试题每日一练（9）
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1. Which TWO of the following statements relating to value analysis are true?
A.Value analysis is a planned, scientific approach to cost reduction
B.Cost value is the market value of the product or service
C.Value analysis attempts to enhance the esteem value of a product at the lowest cost
D.One of the problems with value analysis is that it discourages innovation
答案：Value analysis is a planned, scientific approach to cost reduction and Value analysis attempts to enhance the esteem value of a product at the lowest cost
Value analysis is a planned, scientific approach to cost reduction. It considers four aspects of value: cost, exchange, use and esteem.
Market value of the product or service refers to exchange value, not cost value. Cost value is the cost of producing and selling an item.
Value analysis is different from other cost reduction approaches because it encourages innovation and a more radical outlook for ways of reducing costs.
2. One material is used in the manufacture of product X. The total cost of the material(purchased and used) in a period was $4,000. In the period the direct material price and usage variances were $200 adverse and $300 favourable respectively and 1 ,000 units were manufactured.What is the standard direct material cost per unit for product X?
A.$3.80
B.$3.90
C.$4.10
D.$4.30
答案：$4.10
Total cost = $4 ,000
L ess the adverse direct material price variance $200 plus the favourable direct material usage variance = $4, 100 (total standard material cost)
Total standard cost per unit = $4.10 (4,100/ 1,000)
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： Secondary and continuous
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.
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