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ACCA考试 F5科目习题与解析
文章来源：网络
发布时间：2021-10-27 13:36
阅读：846次
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1.【单选题】A company manufactures and sells a single product.For this month the budgeted fixed production overheads are$48,000,budgeted production is 12,000 units and budgeted sales are 11,720 units.
The company currently uses absorption costing.
If the company used marginal costing principles instead of absorption costing for this month,what would be the effect on the budgeted profit?
A$1,120 higher
B$1,120 lower
C$3,920 higher
D$3,920 lower
【答案】B
Fixed production overhead absorption rate=$48,000/(12,000 units)=$4 per unit
Increased in inventory levels=(12,000–11,720)units=280 units
Therefore,difference in profit=280 units x$4 per unit=$1,120
Marginal costing profits are lower than absorption costing profits when inventory levels increase in a period,therefore marginal costing profit will be$1,120 lower than absorption costing profits for the same period.
2.【单选题】Which of the following statements about activity based costing are true?
A The cost driver for quality inspection is likely to be batch size.
B The cost driver for materials handling and despatch costs is likely to be the number of orders handled.
C In the short run,all the overhead costs for an activity vary with the amount of the cost driver for the activity.
D A cost driver is an activity based cost.
【答案】B
A is incorrect.The cost driver for quality inspection costs is likely to be either the number of units produced or the number of batches produced,depending on whether quality inspection is linked to batches produced or total production output.The batch size is not a factor that drives total inspection costs.
C is incorrect.Some costs of activities may vary with the volume of the activity,but other costs of the activity will be fixed costs.D is incorrect.A cost driver is not the cost itself;it is a measure of the volume or quantity of an activity.
3.【单选题】A company had opening inventory of 48,500 units and closing inventory of 45,500 units.Profits based on marginal costing were$315,250 and on absorption costing were$288,250.What is the fixed overhead absorption rate per unit?
A$5.94
B$6.34
C$6.50
D$9.00
【答案】D
Decrease in inventory levels=48,500–45,500=3,000 units
Difference in profits=$315,250–$288,250=$27,000
Fixed overhead per unit=$27,000/3,000=$9 per unit
If you selected one of the other options you attempted various divisions of all the data available in the question!
4.【单选题】A company has established a marginal costing profit of$72,300.Opening inventory was 300 units and closing inventory is 750 units.The fixed production overhead absorption rate has been calculated as$5/unit.
What was the profit under absorption costing?
A$67,050
B$70,050
C$74,550
D$77,550
【答案】C
If inventory levels increase in a period,absorption costing will show a higher profit than marginal costing.
Difference in profit=change in inventory levels×overhead absorption rate per unit
=(750 units–300 units)×$5 per unit
=450 units×$5
=$2,250
Marginal costing profit 72,300$
Increase in profit 2,250$
Absorption costing profit 74,550$
相关阅读：【ACCA考试 F3科目习题与解析】
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