ACCA考试 F2考试试题每日一练(2020-08-15)

发布时间：2020-08-15

报考2020年ACCA考试的小伙伴们，大家都有在认真备考吗？为了帮助大家更好的备考，下面51题库考试学习网就给大家分享一些ACCA考试F2考试试题，备考的小伙伴赶紧来练练吧。

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.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：$15,000

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)

3. 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：Quality inspection in advance

One of the problems with services is that the production and consumption are simultaneous and so it cannot be inspected for quality in advance.

以上就是51题库考试学习网分享给大家的ACCA考试F2考试试题的内容，希望可以帮助到大家。如果想要了解更多关于ACCA考试的试题，敬请关注51题库考试学习网！

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

19 What is the company’s return on shareholders’ equity?

A 15/40 = 37·5%

B 20/100 = 20%

C 15/100 = 15%

D 20/150 = 13·3%

正确答案：C

(ii) evaluates the relative performance of the four depots as indicated by the analysis in the summary table

prepared in (i); (5 marks)

正确答案：
(ii) The summary analysis in (a)(i) shows that using overall points gained, Michaelangelotown has achieved the best
performance with 12 points. Donatellotown and Leonardotown have achieved a reasonable level of performance with
eight points each. Raphaeltown has under performed, however, gaining only four out of the available 12 points.
Michaelangelotown is the only depot to have achieved both an increase in revenue over budget and an increased
profit:revenue percentage.
In the customer care and service delivery statistics, Michaelangelotown has achieved all six of the target standards,
Donatellotown four; Leonardotown three. The Raphaeltown statistic of achieving only one out of six targets indicates the
need for investigation.
With regard to the credit control and administrative efficiency statistics, Leonardotown and Michaelangelotown achieved
all four standards and Donatellotown achieved three of the four standards. Once again, Raphaeltown is the ‘poor
performer’ achieving only two of the four standards.

A new internal auditor, Daisy Rosepetal, has recently joined Bluebell Co. She has been asked by management to

establish and to monitor a variety of social and environmental Key Performance Indicators (KPIs). Daisy has no

experience in this area, and has asked you for some advice. It has been agreed with Bluebell Co’s audit committee

that you are to provide guidance to Daisy to help her in this part of her role, and that this does not impair the

objectivity of the audit.

(c) Recommend EIGHT KPIs which could be used to monitor Bluebell Co’s social and environmental

performance, and outline the nature of evidence that should be available to provide assurance on the

accuracy of the KPIs recommended. Your answer should be in the form. of briefing notes to be used at a

meeting with Daisy Rosepetal. (10 marks)

Note: requirement (c) includes 2 professional marks.

正确答案：

 

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签