acca串讲知识part d选择题.pdfVIP

ACCA F5 Part D Session A 1. which of the following is not the purpose of identifying manufacturing variances? A. To promote continuous improvement for future operation. B. To punish the managers who missed the standards in the budgeting. C. Identify the areas need to be improved. D Improve the motivation of the staff by applying rewards for favorable variance. 2. Toy budgeted to produce 1000 units toys. The Budget price for 1 kg material A is 5, standard ty used in one unit of product is 10 kg. Actually, the