ACCA F2 练习题（2012版）

(iv) Purchases of materials during March were $49,000 A (i) and (iv) only B (ii) and (iv) only C (ii),(iii) and (iv) only D All of them Answer：C

6.12 A manufacturing company uses 25,000 components at an even rate during a year. Each order

placed with the supplier of the components is for 2,000 components, which is the econmic order quantity. The company holds a buffer inventory of 500 components.The annual cost of holding one component in inventory is $2.

What is the total annual cost of holding inventory of the component ? A $2,000 B $2,500 C $3,000 D $4,000 Answer：C

6.13 A company wishes to minmise its inventory costs.Order costs are $10 per order and holding

costs are $0.10 per unit per month. Fall Co estimates annual demand to be 5,400 units.

The economic order quantity is units. A 949 B 90,000 C 1,039 D 300 Answer：D

6.14 For a particular component, the re-order quantity is 6,000 units and the inventory holding is

3,400 units.

The level of safety inventory is (in whole units) A 400 B 3,400 C 3,000 D 6,400 Answer：A

6.15 The following data relates to component L512: Ordering costs $100 per order Inventory holding costs $8 per unit per annum Annual demand 1,225 units The economic order quantity is units (to the nearest whole unit) A 175 B 62 C 44 D 124 Answer：A

6.16 The following data relate to inventory item A452 Average usage 100 units per day Minimum usage 60 units per day Maximum usage 130 units per day Lead time 20-26 days EOQ 4,000 units The maximum inventory level was units A 3,380 B 6,180 C 7,380 D 8,580 Answer：B

6.17 ACB Co gradually receives its re-supply of inventory at a rate of 10,000 units a week.Other

information is available as follows. Weekly demand 5,000 units Set-up costs for each production run $125 Weekly cost of holding one unit $0.0025 What is the economic production run ? A 1,577 units B 7.071 units C 31,623 units D 894,427 units Answer：C 7、Labour

The following information ralates to questions 7.1 and 7.2

Budgeted and actual production data for the year that just ended are as follows. Product Budgeted production Actual production Units Standard machine hours Units W 15,000 3,000 12,000 X 20,000 8,000 25,000 Y 14,000 7,000 16,000 Z 6,000 9,000 5,000 Total machine hours wroked in the period amounted to 29,000 hours. 7.1 What was the capacity ratio in the year, as a percentage to one decimal place ? A 93.2% B 103.3% C 105.5% D 107.4% Answer：D

7.2 What was the efficiency ratio in the year, as a percentage to one decimai place ? A 96.2% B 103.3% C 103.5% D 107.4% Answer：A

7.3 The labour cost graph below depicts: $

0 Output

A A piece rate scheme with a minimum guaranteed wage B A straight piece rate scheme C A straight time rate scheme

D A differential piece rate scheme Answer：A

7.4 The following data relate to work in the finishing department of a certain factory. Normal working day 7 hours Basic rate of pay per hour $5 Standard time allowed to produce 1 unit 4 minutes Premium bonus payable at the basic rate 60% of time saved On a particular day one employee finishes 180 units.His gross pay for the day will be A $35 B $50 C $56 D $60 Answer：B

7.5 An employee is paid on a piecework basis. The basis of the piecework scheme is as follows: 1 to 100 units — $0.20 per units 101 to 200 units — $0.30 per units 201 to 299 units — $0.40 per units With only the additional units qualifying for the higher rates. Rejected units do not qualify for payment. During a particular day the employee produced 210 units of which 17 were rejected as faulty.

What did the employee earn for their day?s work ? A $47.90

B $54.00 C $57.90 D $63.00 Answer：A

7.6 Employee A is a carpenter and normally works 36 hours per week. The standard rate of pay is

$3.60 per hour. A premium of 50% of the basic hourly rate is paid for all overtime hours worked. During the last week of October, Employee A worked for 42 hours. The overtime hours worked were for the following reasons:

Maching breakdown: 4 hours To complete a special job at the request of a customer 2 hours

How much of Employee A?s earnings for the last week of October would have been treated as

direct wages ?

A $162.00 B $129.60 C $140.40 D $151.20 Answer：C

7.7 Which of the following statements is/are true about group bonus schemes ?

(i) Group bonus schemes are approprtate when increased output depends on a number of

people all making extra effort

(ii) With a group bonus scheme, it is easier to award each individual?s performance (iii) Non-production employees can be rewarded as part of a group incentive scheme A (i) only

B (i) and (ii) only C (i) and (iii) only D (ii) and (iii) only Answer：C

7.8 X Co has record the following wages costs for direct production workers for November. $ Basic pay 70,800 Overtime premium 2,000 Holiday pay 500 Gross wages incurred 73,300 The overtime was not worked for any specific job. The accounting entries for these wages costs would be:

Debit Credit $ $ A Work in progress account 72,800 Overhead control account 500

Wages control account 73,300 B Work in progress account 70,800 Overhead control account 2,500

Wages control account 73,300 C Wages control account 73,300

Work in progress account 70,800 Overhead control account 2,500

D Wages control account 73,300

Work in progress account 72,800 Overhead control account 500 Answer：B

7.9 A company had 30 direct production employees at the beginning of last year and 20 direct

production employees at the end of the year. During the year, a total of 15 direct production has left the company to work for a local competitor. The labour turnover rate for last year was:

A 16.7% B 20.0% C 25.0% D 60.0% Answer：B

7.10 Jane works as a menber of a three-person tearn in the assembly department of a factory. The

team is rewarded by a group bonus scheme whereby the team leader receives 40 per cent of any bonus earned by the team, and the ramaining bonus is shared evenly between Jane and the other team member.

Detail of output for one day are given below. Hours worked by team 8 hours Team production achieved 80 units Standard time allowed to produce one unti 9 minutes