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1、精品资料6月accaf2考试真题........................................精品资料FundamentalsLevel–KnowledgeModuleManagementAccountingSpecimenExamapplicablefromJune2014Timeallowed:2hoursThispaperisdividedintotwosections:SectionA–ALL35questionsarecompulsoryandMUSTbeattemptedSect
2、ionB–ALLTHREEquestionsarecompulsoryandMUSTbeattemptedFormulaeSheet,PresentValueandAnnuityTablesareonpages16,17and18.DoNOTopenthispaperuntilinstructedbythesupervisor.Thisquestionpapermustnotberemovedfromtheexaminationhall.TheAssociationofCharteredCertifiedAc
3、countantsSectionA–ALL35questionsarecompulsoryandMUSTbeattemptedPleaseusethespaceprovidedontheinsidecoveroftheCandidateAnswerBooklettoindicateyourchosenanswertoeachmultiplechoicequestion.Eachquestionisworth2marks.1Amanufacturingcompanybenchmarkstheperformanc
4、eofitsaccountsreceivabledepartmentwiththatofaleadingcreditcardcompany.Whattypeofbenchmarkingisthecompanyusing?ABCDInternalbenchmarkingCompetitivebenchmarkingFunctionalbenchmarkingStrategicbenchmarking23WhichofthefollowingBESTdescribestargetcosting?ABCDSetti
5、ngacostbysubtractingadesiredprofitmarginfromacompetitivemarketpriceSettingapricebyaddingadesiredprofitmargintoaproductioncostSettingacostfortheuseinthecalculationofvariancesSettingasellingpriceforthecompanytoaimforinthelongrunInformationrelatingtotwoprocess
6、es(FandG)wasasfollows:ProcessNormallossas%ofinputInput(litres)Output(litres)FG8565,00037,50058,90035,700Foreachprocess,wasthereanabnormallossoranabnormalgain?ProcessFProcessGABCDAbnormalgainAbnormalgainAbnormallossAbnormallossAbnormalgainAbnormallossAbnorma
7、lgainAbnormalloss4Thefollowingbudgetedinformationrelatestoamanufacturingcompanyfornextperiod:Units$ProductionSales14,00012,000FixedproductioncostsFixedsellingcosts63,00012,000Thenormallevelofactivityis14,000unitsperperiod.Usingabsorptioncostingtheprofitforn
8、extperiodhasbeencalculatedas$36,000.Whatwouldbetheprofitfornextperiodusingmarginalcosting?ABCD$25,000$27,000$45,000$47,0002........................................精品资料5TheEastlandPostalServiceisgovernm
