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CIMA考试真题选择题

2013-06-14 16:43来源:互联网打印订阅
[导读]Question On 1.1 Which ONE of the following would be classified as direct labour? APersonnel manager in a company servicing cars. BBricklayer in a construction company. CGeneral manager in a DIY shop. DMaintenance manager in a company producing cameras 1.2The principal budget factor is the Afactor which limits the activities of the organisation and is often the starting point in budget preparation. Bbudgeted revenue expected in a forthcoming period. Cmain budget into which all subsidiary budgets are consolidated. Doverestimation of revenue budgets and underestimation of cost budgets, which operates as a safetyfactor against risk 1.3R Ltd absorbs overheads based on units produced. In one period 110,000 units were produced andthe actual overheads were 500,000. Overheads were 50,000 over-absor

Question On
1.1 Which ONE of the following would be classified as direct labour?
APersonnel manager in a company servicing cars.
BBricklayer in a construction company.
CGeneral manager in a DIY shop.
DMaintenance manager in a company producing cameras
 

1.2The principal budget factor is the
Afactor which limits the activities of the organisation and is often the starting point in budget preparation.
Bbudgeted revenue expected in a forthcoming period.
Cmain budget into which all subsidiary budgets are consolidated.
Doverestimation of revenue budgets and underestimation of cost budgets, which operates as a safetyfactor against risk

1.3R Ltd absorbs overheads based on units produced. In one period 110,000 units were produced andthe actual overheads were £500,000. Overheads were £50,000 over-absorbed in the period.
The overhead absorption rate was
A£4?00 per unit.
B£4?50 per unit.
C£5?00 per unit.
D£5?50 per unit

The following information is required for Questions 1.19 and 1.20X Ltd is preparing its budgets for the forthcoming year.The estimated sales for the first four months of the forthcoming year are as follows:
Month 1    6,000 units
Month 2    7,000 units
Month 3    5,500 units
Month 4    6,000 units
40% of each month’s sales units are to be produced in the month of sale and the balance is to be producedin the previous month.
50% of the direct materials required for each month’s production will be purchased in the previous monthand the balance in the month of production.The direct material cost is budgeted to be £5 per unit.Space for workings to 1.19 and 1.201.
19The production budget in units for Month 1 will be
A2,400 units.
B5,200 units.
C6,000 units.
D6,600 units.
1.20 The material cost budget for Month 2 will be
A£29,750
B£30,500
C£31,750
D£35,00

1.21When calculating the material purchases budget, the quantity to be purchased equals
Amaterial usage + materials closing stock – materials opening stock
Bmaterial usage – materials closing stock + materials opening stock
Cmaterial usage – materials closing stock – materials opening stock
Dmaterial usage + materials closing stock + materials opening stock

 
 



 

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