ACCA(MA)科目经典考题练习,附答案解析
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发布时间：2023-05-15 12:50
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时间：2024-12-15 03:51
在ACCA考试当中，MA科目有不少计算考题会难倒很多考生，对此深空网今天为大家带来有关MA科目几道经典考题，各位考生在作答完后可以看看答案解析进行加以理解。
第一题
A company has the following budgeted costs and revenues:($ per unit)
Sales price 50
Variable proction cost 18
Fixed proction cost 10
In the most recent period, 2,000 units were proced and 1,000 units were sold. Actual sales price, variable proction cost per unit and total fixed proction costs were all as budgeted. Fixed proction costs were over-absorbed by $4,000. There was no opening inventory for the period.
What would be the rection in profit for the period if the company has used marginal costing rather than absorption costing?
A. 4,000
B. 6,000
C. 10,000
D. 14,000
答案：C
解析：考察AC和MC下利润调整公式AC=MC+OAR*(Closing inventory-Opening inventory); Opening inventory + Proction-Sales = Closing inventory;
得出Closing inventory- Opening inventory= Proction-Sales=2000-1000=1000;最终AC-MC= OAR*(Closing inventory-Opening inventory)=10*1000=10000。MC= AC-OAR*(Closing inventory-Opening inventory)=26000-10*1000=16000
第二题
The following data relates to a company’s overhead cost.
Using the high low technique, what is the variable cost per unit (to the nearest $ 0.01) expressed in current year price?
A. $3.22
B. $4.13
C. $4.65
D. $5.06
答案：B
解析：将两年前的Overhead costs调整到现在的价格水平下，即=3700*(155/121)=4739.67。高低点求出y=a+bx中的b，即=(13000-4739.67)/(3000-1000)=4.13
第三题
An investment centre earns a return on investment of 18% and a resial income of $300000. The cost of capital is 15%. A new project offers a return on capital employed of 17%.
If the new project were adopted, what would happen to the investment centre’s return on investment and resial income?
Return on investment Resial income
A Increase Decrease
B Increase Decrease
C Decrease Decrease
D Decrease Increase
答案：D
解析：新项目的ROCE 17%<投资中心的ROCE 18%，则投资新项目会造成投资中心部门整体ROCE的下降;但新项目的ROCE 17%>The cost of capital 15%;RI=Controllable profit-Controllable interest=Capital employed*17%- Capital employed*15%>0;则投资新项目会造成投资中心部门整体RI的上升。
第四题
A company calculates the following under a standard absorption costing system.
(i) The sales volume margin variance
(ii) The total fixed overhead variance
(iii) The total variable overhead variance
If a company changed to a standard marginal costing system, which variances could change in value?
A. (i) only
B. (ii) only
C. (i) and (ii) only
D. (i), (ii) and (iii)
答案：C
解析：(i)在AC下是Sales volume profit variance，在MC下是Sales volume contribution variance;(ii)在AC下是等于Fixed OH expenditure variance加上Fixed OH volume variance，在MC下只有Fixed OH expenditure variance。
