发布时间 : 星期五 文章ACCA F2 练习题（2012版）更新完毕开始阅读
A (i) and (ii) only B (i) and (iii) only C (ii) and (iii) only D (i),(ii) and (iii) Answer：A
3.11 Which of the following describes a cost centre ?
A A unit of output or service for which costs are ascertained B A function or location for which costs are ascertained
C A segment of the organisation for which budgets are prepared D An amount of expenditure attributable to a particular activity Answer：B 4、Cost behavior
4.1 Fixed costs are conventionally deemed to be: A Constant per unit of output
B Constant in total when production volume changes C Outside the control of management D Easily controlled Answer：B
4.2 The following data relate to the overhead expenditure of a contract cleaners at two activity
levels. Square metres cleaned 13,500 15,950 Overheads $84,865 $97,850
What is the estimate of the overheads if 18,300 square metres are to be cleaned ? A $96,990 B $110,305 C $112,267 D $115,039
Answer：B
The following information relates to questions 4.3 to 4.7 $ $ $
Level of activity Level of activity Level of activity Graph 1 Graph 2 Graph 3
$ $ $
Level of activity Level of activity Level of activity Graph 4 Graph 5 Graph 6
Which one of the above graphs illstrates the costs described in questions 4.3 to 4.7 ? 4.3 A linear variable cost—when the vertical axis represents cost incurred. A Graph 1 B Graph 2 C Graph 4 D Graph 5 Answer：B
4.4 A fixed cost—when the vertical axis represents cost incurred. A Graph 1 B Graph 2 C Graph 3 D Graph 6 Answer：A
4.5 A linear variable cost—when the vertical axis represents cost per unit. A Graph 1 B Graph 2 C Graph 3 D Graph 6 Answer：A
4.6 A semi—variable cost—when the vertical axis represents cost incurred. A Graph 1 B Graph 2 C Graph 4 D Graph 5 Answer：C
4.7 A step fixed cost—when the vertical axis represents cost incurred. A Graph 3 B Graph 4 C Graph 5 D Graph 6 Answer：A
4.8 A company has recorded the following data in the two most recent periods. Total costs of production Volume of production $ Units 13,500 700 18,300 1,100
What is the best estimate of the company?s fixed costs of period ? A $13,500 B $13,200 C $5,100 D $4,800 Answer：C
4.9 A production worker is paid a salary of $650 per month, plus an extra 5 pence for each unit
produced during the month. How is this type of labour cost best described ? A A variable cost B A fixed cost C A step cost
D A semi-variable cost Answer：D
4.10 What type of cost is supervisor salary costs, where one supervisor is needed for every ten
employees added to the staff ? A A fixed cost
B A variable cost C A mixed cost D A step cost Answer：D
4.11 The following information for advertising and sales has been established over the past six
months: Month Sales revenue Advertising expenditure $?000 $?000 1 155 3 2 125 2.5 3 200 6 4 175 5.5 5 150 4.5 6 225 6.5
Using the high-low method which of the following is the control equation for linking advertising and sales from the above data ?
A Sales revenue = 62,500 + (25 * advertising expenditure) B Advertising expenditure = -2,500 + (0.04* sales revenue) C Sales revenue = 95,000 + (20* advertising expenditure) D Advertising expenditure = -4,750 + (0.05 * sales revenue) Answer：A
4.12 A tatol cost is described as staying the same over a certain activity range and then increasing
but remaining stable over a revised activity range in the short term. What type of cost is this ? A A fixed cost B A varibale cost
C A semi-variable cost D A stepped fixed cost Answer：D
4.13 A company incurs the following costs at various activity levels: Total cost Activity level $ units 250,000 5,000 312,500 7,500 400,000 10,000
Using the high-low method what is the variable cost per unit ?
A $25 B $30 C $35 D $40 Answer：B
4.14 The following diagram repesents the behaviour of one element of cost: $ Total cost
0 Volume of activity Which ONE of the following statements is consistent with the above diagram ?
A Annual factory power cost where the electricity supplier sets a tariff based on a fixed
charge plus a constant unit cost for consumption but subject to a maximum annual charge.
B Weekly total labour cost when there is a fixed wage for a standard 40 hour week but
overtime is paid at a premium rate.
C Total direct material cost for a period if the supplier charges a lower unit cost on all
units once a certain quantity has been purchased in that period.
D Total direct material cost for a period where the supplier charges a constant amount
per unit for all units supplied up to a maximum charge for the period.
Answer：A
4.15 An organisation manufactures a single product. The total cost of making 4,000 units is
$20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity the total fixed costs ramain unchanged.
What is the variable cost per unit of the product ? A $0.80 B $1.20 C $1.25 D $2.00 Answer：C
4.16 When total purchases of raw material exceed 30,000 units in any one period then all units
purchased, including the initial 30,000, are invoiced at a lower cost per unit.
Which of the following graphs is consistent with the behaviour of the total material cost in a
period ?
$ A $ B