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ACCA(MA)科目历年真题练习,附解题思路

发布时间:2021-01-06 15:00 责编:小会
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  在历年考试中,fixed overhead variance的计算以及operating statement利润表的调节一直都是ACCA(MA)科目考试的难点,对此,会计网选取了一些历年的经典真题,着重为大家详解这个考点以及解题思路。

ACCA(MA)科目历年真题练习

  【第一题】

  A company calculates the following under a standard absorption costing system.

  (i) The sales volume margin variance

  (ii) The total fixed overhead variance

  (iii) The total variable overhead variance.

  If a company changed to a standard marginal costing, which variances could change in value?

  A. (i) only

  B. (ii) only

  C. (i) and (ii) only

  D. (i) and (ii) and (iii)

  题目来源:December 2011 past exam paper

  考察知识点:AC,MC的概念与理解,variance的概念与理解。

ACCA(MA)科目历年真题练习

  【第二题】

  A company uses a standard absorption costing system. The following figures are available for the last accounting period in which actual profit was $108000.

ACCA(MA)科目历年真题练习

  What was the standard profit for actual sales in the last accounting period?

  A. $101000

  B. $107000

  C. $109000

  D. $115000

  题目来源:December 2012 past exam paper

  考察知识点:variance的计算与理解,operating statement利润表的调节。

ACCA(MA)科目历年真题练习

  【第三题】

  A company uses standard marginal costing. Last period the following results were recorded

ACCA(MA)科目历年真题练习

  What was the actual contribution for the period?

  A. $295000

  B. $305000

  C. $303000

  D. $297000

  题目来源:June 2017 past exam paper

  考察知识点:variance的计算与理解,operating statement利润表的调节。

ACCA(MA)科目历年真题练习

  【第四题】

  A company uses a standard absorption costing system. Actual profit last period was $25000, which was $5000 less than budgeted profit.The standard profit on actual sales for the period was $15000. Only three variances occured in the period: sales volume profit variance, sale price variance and a direct material price variance.

  Which of the following is a valid combination of the three variances?

ACCA(MA)科目历年真题练习

  题目来源:June 2014 past exam paper

  考察知识点:variance的计算与理解,operating statement利润表的调节。

ACCA(MA)科目历年真题练习

  来源:ACCA学习帮

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