F2试卷试题库题集.docxVIP

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F2试卷试题库题集 F2试卷试题库题集 PAGE PAGE39 F2试卷试题库题集 PAGE Choicetwoortwoabovetrueanswerfrom mutipleanswer 1、Whichofthefollowingsatementsaboutmanagement accountsarefalse? ( ) Theymustbestatedinpurelymonearyterms Limitedcompaniesmust,bylaw,preparemangementaccounts Theyserveasafutureplanningtoolandarenotused anhistoricalrecord. 2 whichofthefollowingisthemanagerofaprofitcentre likelytohavecontrol? ( ) A Sellingprices B Controllablecosts Apportionedheadofficecosts Capitalinvestmentinthecentre 3 Whichofthefollowingitemsmightbeasuitablecostunit withinthecreditcontroldepartment? ( ) Stationerycost Customeraccount Chequereceivedandprocessed Whichofthefollowingfunctionsarefulfilledbyagoods receivednote(GRN)? ( ) Providesinformationtoupdatetheinventoryrecordsonreceiptofgoods Providesinformationtocheckthequantityonthesupplier’sinvoice Providesinformationtocheckthepriceonthe supplier ’sinvoice. Whichofthefollowingiscorrectwithregardtoinventories? ( ) Stock-outsarisewhentoolittleinventoryisheld. Safetyinventoriesarethelevelofunitsmaintainedincasethereisunexpecteddemand. Are-orderlevelcanbeestablishedbylookingatthemaximumusageandthemaximumlead-time. whichofthefollowingstatementsaretrueaboutgroup bonusschemes? ( ) AGroupbonusschemesareappropriatewhenincreasedoutputdependsonanumberofpeopleallmakingexraeffort. B Withagroupbonusscheme,itiseasiertoawardeach individual ’sperformance Non-productionemployeescanberewardedaspartofagroupincenivescheme. 10 whichofthefollowingstatementsaboutpredeermined overheadabsorptionratesaretrue? ( A Usingapredeteriminkedabsorptionrateavoids fluctuationsinunitcostscausedbyabnormally highorlowoverhead expenditureoractivity levels  ) Usingapredeterminedabsorptionrateofferstheadministraiveconvenienceofbeingabletorecord fullproducioncostssooner. C Usingapredeerminedabsorptionrateavoids problemsofunder/overabsorptionofoverheadsbecauseaconstantrateisavailable. 11 Factoryoverheadscanbeabsorbedbywhichofthe followingmehods? ( ) A Directlabourhours B Machinehours C Asapercen

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