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Aprocessoperateswithanormallossof5%ofinput.Alllosseshavearealisablevalueof

A、USD11,400

B、USD13,440

C、USD13,800

D、USD14,400

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Ashworthmakesgrommitsandispreparingitsbudgetsforthenextyear.Eachgrommitrequires

A、9,900

B、10,100

C、19,900

D、20,100

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Whichofthefollowingmeasurescouldmostsuitablybeusedtoassessthecustomerperspective

A、1and2only

B、2and3only

C、3and4only

D、1and4only

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答案解析：(1)and(2)aremeasuresofthelearningandinnovationperspectives.

Whichofthefollowingbestdescribesthemattersforwhichmanagersareheldtobeaccountable

A、Onlyforcosts

B、Onlyforfinancialoutputsintheformofgeneratingsalesrevenue

C、orprofit

D、orprofitandcurrentandnon-currentassets

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答案解析：Arelatestoacostcentre,BtoarevenuecentreandCacostcentre.

Acompanyusesabsorptioncostingwithapredeterminedhourlyfixedoverheadabsorptionrate.

A、othsituationswouldcausetheoverheadstobeunderabsorbed

B、othsituationswouldcausetheoverheadstobeoverabsorbed

C、Situation(i)wouldcausetheoverheadstobeunderabsorbedandsituation(ii)wouldcausetheoverheadstobeoverabsorbed

D、Situation(i)wouldcausetheoverheadstobeoverabsorbedandsituation(ii)wouldcausetheoverheadstobeunderabsorbed.

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答案解析：(i)Leadstooverabsorption.(ii)Ifactualhoursworkedarebelowbudgetthenbyapplyingthepre-determinedabsorptionrate(whichisbasedonbudgetedhours)tothislowernumberofactualhoursleadstounderabsorption.

ThenatureofprocessXissuchthatthereisneveranyworkinprogressattheendofthemonth.

A、USD4.25

B、USD4.60

C、USD8.50

D、USD9.20

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Whenusinglinearregressiontoestimatetherelationshipbetweentotalcostandactivitylevel,

A、Thefixedcostperunit

B、Thevariablecostperunit

C、Totalcostperunit

D、Totalvariablecost

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答案解析：Theslopeistheamountbywhichtotalcostsincreaseforoneextraunitproduced.

Tramlawmanufacturespottery.WorkersatTramlawarepaidUSD0.4peritemthattheymake.

A、Pieceworkrate

B、Overtimepremium

C、Timerate

D、Premiumbonus

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Whichofthefollowingwouldbeincludedinthelifecyclecostsofaproduct?

A、1,2,3and4

B、2,3and4only

C、1,2and4only

D、1,3and4only

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答案解析：Lifecyclecostingaccumulatesallactualcosts(andrevenues)attributabletoaproductfromdevelopmentthroughtoabandonment.

Acompanywhichoperatesaprocesscostingsystemhadwork-in-progressatthestartoflast

A、USD26,800

B、USD28,200

C、USD29,800

D、USD30,000

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