2025年ACCA考试p2历年真题及答案.docVIP

2025年ACCA考试p2历年真题及答案

一、单项选择题（每题2分）

1.Acompanyusesastandardcostingsystem.Thestandardcostforaproductis￡50perunit,madeupof￡30ofdirectmaterialsand￡20ofdirectlabour.Theactualcostforthemonthwas￡1,050,000for42,000unitsproduced.Theactualdirectmaterialscostwas￡1,200,000.Whatwasthedirectmaterialspricevariance?

A.￡30,000adverse

B.￡60,000adverse

C.￡30,000favourable

D.￡60,000favourable

Answer:B.￡60,000adverse

2.Abusinessisconsideringinvestinginanewmachine.Themachinecosts￡100,000andhasausefullifeof5years.Itisexpectedtogenerateannualcashinflowsof￡30,000.Therequiredrateofreturnis10%.Whatisthenetpresentvalue(NPV)oftheinvestment?

A.￡12,690

B.￡15,000

C.￡18,000

D.￡20,000

Answer:A.￡12,690

3.Acompanyhasadebt-to-equityratioof0.6.Itstotalassetsare￡600,000.Whatistheamountofitscurrentliabilities?

A.￡120,000

B.￡180,000

C.￡240,000

D.￡300,000

Answer:B.￡180,000

4.Abusinesshasabreak-evenpointof10,000units.Thesellingpriceperunitis￡50andthevariablecostperunitis￡30.Whatisthetotalfixedcosts?

A.￡200,000

B.￡300,000

C.￡400,000

D.￡500,000

Answer:A.￡200,000

5.Acompanyusestheweightedaveragemethodforinventorycosting.Ithasthefollowinginventorydata:

Beginninginventory:100unitsat￡10

Purchase:200unitsat￡12

Sales:150units

Whatisthecostofgoodssold(COGS)?

A.￡1,500

B.￡1,650

C.￡1,800

D.￡1,950

Answer:B.￡1,650

6.Acompanyhasabudgetedsalesvolumeof10,000unitsatasellingpriceof￡20perunit.Theactualsalesvolumewas12,000unitsatasellingpriceof￡18perunit.Whatisthesalesvolumevariance?

A.￡40,000adverse

B.￡40,000favourable

C.￡20,000adverse

D.￡20,000favourable

Answer:B.￡40,000favourable

7.Acompanyhasastandardlabourcostof￡15perhourandanactuallabourcostof￡14perho