Ans 哈工大ACCA F2 test1ZBG|Harbin 教务部

Q1:A company wishes to carry out a survey of adults’ reading habits of ZBCTcountry. It randomly selects a number of locations from around the ZBCTcountry and then interviews everyone who lives in these locations.What is this approach to sampling known as?

Q2:Which TWO of the following are best shown using a bar chart?1 The nature of activities within an action plan2 A sequence of activities within a project3 The time required for different activities4 Quantitative relationships between activities

Q3:Which of the following best describes tactical information?

Q4:Which of the following statements relating to management information are true?1. It is produced for parties external to the organisation2. There is usually a legal requirement for the information to be produced3. No strict rules govern the way in which the information is presented4. It may be presented in monetary or non monetary terms

Q5:The purpose of management accounting is to provide:

Q6:The following statement refers to a quality of good information:The cost ofproducing information should be greater than the value of the benefits ofthat information to management.Is this statement true or false?

Q7:The following diagram represents the behavior of one element of cost:[图片]Which ONE of the following statements is consistent with the above diagram?

Q8:Calculate the expected cost of producing 2,125 units of product, given the information shown in the table below.Month CostProduction $Units141,5882,575233,1251,250339,7632,725439,5632,125

Q9:A company has guaranteed to the inventor of the toy to pay $2.00 per toy which it manufactures and sells. How would the royalty charge be classified in the company’s accounts?

Q10:ABC Co has a manufacturing capacity of 10,000 units. The flexed production cost budget of the company is asfollows:Capacity 60% 100%Total production costs $11,280 $15,120What is the budgeted total production cost if it operates at 85% capacity?

Q11:Which one of the following would be classified as indirect labour?

Q12:Fixed costs are conventionally deemed to be:

Q13:A business has previously ascertained that its total costs ( TC ) can beestimated for any level of production ( P ) and sales ( S ) according to thefollowing equation:TC = ($9 x P + $2,000) + ($4 x S + $500)If the production level was 500 units and sales were 400 units, whatwould be the company’s fixed costs?

Q14:A cost center is

Q15:Which of the following statements are ture?i.Correlation is defined as two variables are to be correlated if a change in the value of one variable is accompanied by a change in the value of another variable.iiTwo variables might be perfectly correlated, partly correlated or uncorrelated.iiiCorrelation can be positive or negative.

Q16:When the correlation coefficient (r) = -0.25, which of the following is correct?

Q17:A co uses regression analysis to forecast future costs. Using historic information for the last 12 months the company has forecast that average monthly fixed costs are $1000 and average variable costs are $30 per unit.Which of the following formulae should be used to predict the total costs where Q is the quantity of units?

Q18:A cost center is

Q19:The correlation coefficient (r) for measuring the connection between two variables (x and y) has beencalculated as 0.6.How much of the variation in the dependent variable (y) is explained by the variation in the independentvariable (x)?

Q20:The following statements relate to the advantages that linear regression analysis has over the high low method in theanalysis of cost behaviour:1. the reliability of the analysis can be statistically tested2. it takes into account all of the data3. it assumes linear cost behaviourWhich statements are true?

Q21:Which of the following are feasible values for the correlation coefficient?1 +1·402 +1·043 04 –0·94

Q22:FC Co. forecasts costs using the model y =a x +b. The gradient is $10. Whenx = 50, y =$700. What is the value of the intercept?

Q23:[图片]Accordingtothediagramabove,whichofthefollowingiscorrect?