BA2 試験問題を無料オンラインアクセス

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 fixed costs should be flexed to $40,000 + 10% = $44,000.
• B.The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
• 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 basic pay hours should not be flexed; they should remain at 1,000 hours.

Which one of the following is an advantage of placing the management accounting function within a centralized finance department?

• A.The management accountant obtains better knowledge of specific parts of the business
• B.Communications are improved between the managers and the management accountant
• C.Costs are reduced
• D.The management accounting function is an integral part of the business

A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

• A.$5,000
• B.$20,000
• C.$30,000
• D.$27,500

Refer to the exhibit.

A machine costing $47,000 will generate the following accounting profits:
The annual charge for depreciation is $9,000.
The cost of capital is 12%.
The net present value of the investment in the machine is:

During the completion of Job A, £1,000 worth of material was transferred to it from Job B which had finished ahead of schedule.
How will this be inputted into the Job B account?

• A.Job A, £1,000 debit
• B.Job B, £1,000 debit
• C.Job B, £1,000 credit
• D.Job A, £1,000 credit