BA2 試験問題を無料オンラインアクセス

Relevant costs for decision making are.

• A.Future costs which will be affected by the decision
• B.Unavoidable costs
• C.Past costs incurred
• D.Variable costs only

Refer to the exhibit.

A company has the following budget information for next year:
The raw materials usage budget for the years is:

The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
The 10% increase in production was required to meet unexpected additional sales demand.
The production manager is responsible for negotiating the price of materials with suppliers.
The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

• A.The basic pay hours should not be flexed; they should remain at 1,000 hours.
• B.The fixed costs should be flexed to $40,000 + 10% = $44,000.
• C.The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
• D.The material price should be flexed to the actual figure of $3.10 per kg.
• E.The material quantity should be flexed to 60,000 + 10% = 66,000 kg.

Which one of the following is NOT one of the main roles of the management accountant?

• A.Implement corporate governance procedures and internal controls
• B.Plan short-run operations
• C.Control operations and ensure the efficient use of resources
• D.Prepare statutory financial information such as the cash flow statement

Which THREE of the following are parts of the master budget? (Choose three.)

• A.Budgeted statement of financial position.
• B.Finished goods inventory budget.
• C.Budgeted statement of profit or loss.
• D.Cash flow budget.
• E.Sales budget.
• F.Administration overhead budget.