大学MOOC 绩效管理(黄淮学院)1451637184 最新慕课完整章节测试答案
Chapter12StandardCostsandVariances标准成本及差异分析
ACCAF5Test3
1、单选题：
Fowell O'Durr plc manufactures an industrial insect repellent Wingblitz. Standard data for budgeted monthly production of 1,000 litres is as follows. Material$ Chemical W – 700 litres 1,400 Chemical P – 400 litres600 2,000 Material inventories are valued at standard price, and inventories for the month of June were as follows. Chemical WChemical P litreslitres1 June65038030 June680295 During June, 670 litres of Chemical W were purchased for $1,474 and 320 litres of Chemical P at a price of $1.60 per litre. 900 litres of repellent were produced in June.What is the total direct materials price variance for June?
选项：
A: $162 Adverse
B: $163 Adverse
C: $166 Adverse
D: $180 Adverse
答案: 【 $166 Adverse】
2、单选题：
Fowell O'Durr plc manufactures an industrial insect repellent Wingblitz. Standard data for budgeted monthly production of 1,000 litres is as follows. Material$ Chemical W – 700 litres 1,400 Chemical P – 400 litres600 2,000 Material inventories are valued at standard price, and inventories for the month of June were as follows. Chemical WChemical P litreslitres1 June65038030 June680295 During June, 670 litres of Chemical W were purchased for $1,474 and 320 litres of Chemical P at a price of $1.60 per litre. 900 litres of repellent were produced in June.What is the total direct materials usage variance for June?
选项：
A: $20 Adverse
B: $87.50 Adverse
C: $112.50 Favourable
D: $180 Favourable
答案: 【 $87.50 Adverse】
3、单选题：
Fowell O'Durr plc manufactures an industrial insect repellent Wingblitz. Standard data for budgeted monthly production of 1,000 litres is as follows. Material$ Chemical W – 700 litres 1,400 Chemical P – 400 litres600 2,000 Material inventories are valued at standard price, and inventories for the month of June were as follows. Chemical WChemical P litreslitres1 June65038030 June680295 During June, 670 litres of Chemical W were purchased for $1,474 and 320 litres of Chemical P at a price of $1.60 per litre. 900 litres of repellent were produced in June.What is the total direct materials mix variance for June?
选项：
A: $12.50 Favourable
B: $15 Favourable
C: $20 Adverse
D: $180 Favourable
答案: 【 $12.50 Favourable】
4、单选题：
Fowell O'Durr plc manufactures an industrial insect repellent Wingblitz. Standard data for budgeted monthly production of 1,000 litres is as follows. Material$ Chemical W – 700 litres 1,400 Chemical P – 400 litres600 2,000 Material inventories are valued at standard price, and inventories for the month of June were as follows. Chemical WChemical P litreslitres1 June65038030 June680295 During June, 670 litres of Chemical W were purchased for $1,474 and 320 litres of Chemical P at a price of $1.60 per litre. 900 litres of repellent were produced in June.What is the direct materials yield variance for June?
选项：
A: $nil
B: $90 Adverse
C: $100 Adverse
D: $200 Adverse
答案: 【 $100 Adverse】
5、单选题：
Bacon and Higgs Limited set a monthly direct labour budget for their single product as follows. Budgeted production270 unitsDirect labour hours810Wages cost$4,050 During the year it was realised that due to certain planning errors, the original standard cost was unrealistic and was not useful for cost control. Accordingly, the standard was revised for variance analysis purposes to: Four direct labour hours at $4 per hour = $16 per unit produced Actual results for August were: Production300 unitsDirect labour hours1,140Wages cost$5,586What is the total planning variance for August?
选项：
A: $228 Favourable
B: $300 Adverse
C: $930 Adverse
D: $900 Adverse
答案: 【 $300 Adverse】
6、单选题：
Bacon and Higgs Limited set a monthly direct labour budget for their single product as follows. Budgeted production270 unitsDirect labour hours810Wages cost$4,050 During the year it was realised that due to certain planning errors, the original standard cost was unrealistic and was not useful for cost control. Accordingly, the standard was revised for variance analysis purposes to: Four direct labour hours at $4 per hour = $16 per unit produced Actual results for August were: Production300 unitsDirect labour hours1,140Wages cost$5,586What is the total operational variance for August?
选项：
A: $114 Favourable
B: $186 Adverse
C: $156 Adverse
D: $786 Adverse
答案: 【 $786 Adverse】
7、单选题：
Division X of Tina Pease Co produced the following results in the last financial year: $'000Net profit360Capital employed: non-current assets1,500net current assets100 For evaluation purposes all divisional assets are valued at original cost. The division is considering a project which will increase annual net profit by $25,000 but will require average inventory levels to increase by $30,000 and non-current assets to increase by $100,000. Tina Pease Co imposes an 18% capital charge on its divisions. Given these circumstances, will the evaluation criteria of Return on Investment (ROI) and Residual Income (RI) motivate Division X management to accept the project?
选项：
A: ROI RIYes Yes
B: ROI RIYes No
C: ROI RINo Yes
D: ROI RINo No
答案: 【 ROI RINo Yes】
8、单选题：
Which of the following definitions best describes the responsibility of an investment centre in a decentralised organisation?
选项：
A: Responsibility for the level of sales, production costs, collection of debts and payment of suppliers
B: Responsibility for the level of sales, production costs and treasury functions
C: Responsibility for the level of sales, production costs and purchase of new fixed assets
D: Responsibility for the level of production costs, treasury functions and collection of debtors and payment of suppliers
答案: 【 Responsibility for the level of sales, production costs and purchase of new fixed assets】
9、单选题：
A division currently has an annual return of 20% with an investment base of $2,400,000 and annual profits of $480,000. The following additional projects are being considered. InvestmentAnnualAnnual return outlayprofiton investment $'000$'000%R60020033SR