2020年全國高頓網(wǎng)校非會計專業(yè)考acca練習題及答案
acca考試的題型一定要熟知，利用平時的學習時間多做幾套題，熟悉題型也很重要。2020年全國
高頓網(wǎng)校非會計專業(yè)考acca練習題及答案。
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題
1. Which of the following would be best described as a short term tactical plan?
A Reviewing cost variances and investigate as appropriate
B Comparing actual market share to budget
C Lowering the selling price by 15%
D Monitoring actual sales to budget
Answer：C
2.The following statements refer to strategic planning:
(i)It is concerned with quantifiable and qualitative matters.
(ii)It is mainly undertaken by middle management in an organization.
(iii)It is concerned predominantly with the long term.
Which of the statements are correct?
A (i) and (ii) only
B (i) and (iii) only
C (ii) and (iii) only
D (i), (ii) and (iii)
Answer：B
3.The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning?
A Strategic planning
B Tactical planning
C Operational planning
D Corporate planning
Answer：B
Tactical planning is used by middle management to decide how the resources of the business should be employed to achieve specific objectives in the most efficient and effective way.
4 Which of the following statements about management accounts is/are true?
i.There is a legal requirement to prepare managements accounts
ii.The format of management accounts is largely determined by law
iii.They serve as a future planning tool and are not used as a historical record
A. (i) and (ii)
B (ii) and (iii)
C (iii) only
D None of the statements are correct
Answer：D
5 Which of the following statements is /are correct?
1. A management control system is a term used to described the hardware and software used to drive a data base system which produces information outputs that are easily assimilated by management
2. An objective is a course of action that an organization might pursue in order to achieve its strategy
3. Information is data that has been processed into a form meaningful to the recipient
A 1,2and 3
B 1 and 3
C 2 and 3
D 3 only
Answer：D
Statement 1 is a description of a management information system, not a management control system. Statement 2 is correct. Data is the 'raw material' which is processed into useful information. Statement 3 is the 'wrong way round'. The strategy is the course of action that a business might pursue in order to achieve its objectives.
6.VPS Is a large manufacturing business that Is Introducing an activity based costing system into its business. VPS ships components via 1ts own logistics operation to its central manufacturing center In Glasgow from a wide variety of locations. It is attempting to identify the correct cost driver for the cost pool called 'component handling'.
Which of the following would be the correct figure to use?
A.Average components per unit
B.Total number of components shipped
C.Average distance travelled by a component
D.Total components-distance travelled
Answer：D
A total figure is needed and assuming distance travelled increases the costs of handling, then the correct answer is D.
7.Weaver ltd prints two weekly newspapers: the Crystal Courier (40,000 copies In one weekly production run) and the Palace Bugle (25,000 copies in total, split over two production runs every week.) Production run set-up costs amount to $2,150 every week. Weaver uses Activity Based Costing and the number of production runs as a cost driver. 1
What is the set-up cost for each copy of the Pa lace Bugle?
A. $0.018 per copy
B. $0.033 per copy
C. $0.043 per copy
D. $0.057 per copy
Answer：D
The overhead a
bsorption rate per production run is calculated as
OAR = (Production set-up costs, in)/ (Number of production runs)
OAR = $2,150/ (3 production runs every week)
OAR = $716.67 per production run.
For the Palace Bugle, 2 set-up runs* $716.67 per run = $1,433.33. Spread over 25,000
H $1,433.33 $ copies, t is amounts to _ 0.057 per copy. 25,000 papers
8.The following statements have been made about ABC and cost drivers.
(1) A cost driver is any factor that causes a change in the cost of an activity.
(2) For long-term variable overhead costs, the cost driver will be the volume of activity.
(3) Traditional absorption costing tends to under-allocate overhead costs to low-volume products.
Which of the above statements is/are true?
A.and (3) only
B.and (3) only
C.and (2) only
D.(1), (2) and (3)
Answer：D
Statement (1) provides a definition of a cost driver. Cost drivers for long-term variable overhead costs will be the volume of a particular activity to which the cost driver relates, so Statement (2) is correct. Statement (3) is also correct. In traditional absorption costing, standard high -volume products receive a higher amount of overhead costs than with ABC. ABC allows for the unusually high costs of support activities for low-volume products (such as relatively higher set-up costs, order processing costs and so on).
9.VPS Is a large manufacturing business that Is Introducing an activity based costing system into its business. VPS ships components via 1ts own logistics operation to its central manufacturing center In Glasgow from a wide variety of locations. It is attempting to identify the correct cost driver for the cost pool called 'component handling'.
Which of the following would be the correct figure to use?
A.Average components per unit
B.Total number of components shipped
C.Average distance travelled by a component
D.Total components-distance travelled
Answer：D
A total figure is needed and assuming distance travelled increases the costs of handling, then the correct answer is D.
10.A __________ establishes a free trade area between member states, and also erects common external tariffs to charge on imports from non-member countries.
What is the missing phrase?
A. Common Market
B. Preferential Trade Area
C. Customs Union
D. Free Trade Area
Answer：C
A Customs Union promotes free trade among member states while acting as a protectionist bloc against non-member states.
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