ACCA考试 F2考试试题每日一练(2020-08-15)

发布时间：2020-08-15

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1. Which accounts should be debited and credited to form the correct journal entry to record the direct labour costs charged to production?

答案.Account to be debited Work-in-progress control

Account to be credited Wages control

Direct costs should be recorded in the relevant control accounts, and for direct labour in this scenario this would be wages control and work-in-progress control as the cost is not an overhead.

The cost account is the work-in-progress account and should be debited and therefore the credit should go to the wages control account.

2. A time series model of sales volume has the following trend and additive seasonal variation:Trend:

Y=5,000+4,000X

where Y = quarterly sales volume in units,

X = the quarter number (where the first quarter of 20X1 = quarter 17, the second quarter of 20X1 = quarter 18, etc)

What would be the time series forecast of sales units for the third quarter of 20X2?

A.79,500

B.95,500

C.97,000

D.98, 500

答案：95,500

Quarter number for third quarter of 20X2= 23(18+1+1+1+1+1)

Forecasted sales units for third quarter of 20X2 = 95 ,500 ((5,000 + (4,000 X 23))- 1 ,500)

3. Last month the total sales for XYZ Co were $960,000. A pie chart is used to show the breakdown of sales by region for the month. South region is represented by 60 degrees on the pie chart.

What are the sales for the month for the south region?

$ ()

答案：$1 60,000

The total pie chart is made up of 360 degrees. The south region represents 60/360 of the total.

(60 / 360) x $960,000 = $160,000

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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。

10 Which of the following factors would cause a company’s gearing ratio to fall?

1 A bonus issue of ordinary shares.

2 A rights issue of ordinary shares.

3 An issue of loan notes.

4 An upward revaluation of non-current assets.

A 1 and 3

B 2 and 3

C 1 and 4

D 2 and 4

正确答案：D

4 A properly conducted appraisal interview is fundamental in ensuring the success of an organisation’s performance

appraisal system.

Required:

(a) Describe three approaches to conducting the appraisal interview. (5 marks)

正确答案：
4 Appraisal systems are central to human resource management and understanding the difficulties of such schemes and the correct
approach to them is necessary if the appraisal process is to be successful and worthwhile.
(a) The manager conducting the interview might base it on one of three approaches.
The Tell and Sell Method. The manager explains to the employee being appraised how the appraisal assessment is to be undertaken and gains acceptance of the evaluation and improvement plan from the employee. Human resource skills are important with this approach in order for the manager to be able to provide constructive criticism and to motivate the employee.
The Tell and Listen Method. The manager invites the employee to respond to the way that the interview is to be conducted.This approach requires counselling skills and encouragement to allow the employee to participate fully in the interview. A particular feature of this approach is the encouragment of feedback from the employee.
The Problem Solving Method. With this method the manager takes a more helpful approach and concentrates on the work problems of the employee, who is encouraged to think through his or her problems and to provide their own intrinsic motivation.

5 (a) ‘In the case of an assurance engagement it is in the public interest and, therefore, required by this Code of Ethics,

that members of assurance teams … be independent of assurance clients’.

IFAC Code of Ethics for Professional Accountants

Required:

Define the term ‘assurance team’. (3 marks)

正确答案：
5 ETHICS COLUMN
(a) ‘Assurance team’
■ All members of the engagement team (for the assurance engagement);
■ All others within a firm who can directly influence the outcome of the assurance engagement, for example:
– those who recommend the compensation of, or who provide direct supervisory, management or other oversight of
the assurance engagement partner in connection with the performance of the assurance engagement;
– those who provide consultation regarding technical or industry specific issues, transactions or events for the
assurance engagement; and
– those who provide quality control for the assurance.

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