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1、2022年ACCA英国注册会计师考前密押冲刺卷1. 材料题 Calculate labour rate and efficiency variances.考点 考点：Chapter11Varianceanalysis解析 Labour rate varianceTake the number of labour hours worked and paid for, and compare the actual amount paid withthe standard rate for the hours worked. $4,200 hours should have cost ( $6) 2
2、5,200 but did cost 24,150Rate variance (actual cost less than the standard rate) 1,050 (F)Labour efficiency varianceTake the actual quantity of units produced and compare the actual time to produce them with thestandard time. The variance is converted into a monetary value at the standard rate per l
3、abourhour.800 units should have taken ( five hrs) 4,000 hrs but did take 4,200 hrsEfficiency variance in hours (actual time longer than standard) 200 (A) standard rate per hour $6Efficiency variance in $ $1,200 (A)2. 单选题 Caroline has recently developed a new product. The nature of Carolines work is
4、repetitive,and it is usual for there to be an 80% learning effect when a new product is developed. Thetime taken for the first unit was 22 minutes. An 80% learning effect applies. What is the time to be taken for the fourth unit in minutes? A 17.6 minutesB 14.08 minutesC 15.45 minutesD 9.98 minutes考
5、点 Chapter9Quantitativeanalysisinbudgeting解析 3. 单选题 Cleverclogs is short of labour for a new one-off project needing 600 hours of labour and haschoices as to where to source this. He could hire new people temporarily from an agencyat a cost of $9 per hour. Alternatively he could recruit new temporary
6、 staff at a fixed costof advertising of $1,200 but then only pay $6 per hour for the time. He could also redirectsome staff from existing work who are currently paid $7 per hour and who make sandalsthat generate a contribution of $3 per hour after all variable costs. Sandals are a goodselling produc
7、t and Cleverclogs will lose the production and the related sales whilst staff isworking on the new one-off project. What is the relevant cash flow? A $1,800B $3,600C $4,200D $4,800考点 Chapter6Short-termdecisions解析 The options are:Agency 600 $9/hr = $5,400Internal transfer 600 (7 + 3) = $6,000Hire new
8、 $1,200 + (600 $6/hr) $4,800Cleverclogs would select the lower of the costs and so this is the relevant cash flow.4. 单选题 Which of the following organisations might benefit from a period of high price inflation?A An organisation which has a large number of long-term payablesB An exporter of goods to
9、a country with relatively low inflationC A large retailer with a high level of inventory on display and low rate of inventory turnover考点 Chapter3Themacroeconomicenvironment解析 Rationale: Debts lose real value with inflation: a company that owes a lot of money would effectively pay less (in real terms
10、) over time. The other organisations would suffer because: inflation would make exports relatively expensive andimportsrelatively cheap； business might be lost due to price rises； and the cost of implementing price changes would be high.Rationale: The four main objectives of macroeconomic policy rel
11、ate to economic growth, stable (not zero) inflation,unemployment and the balance of payments (balance between exports and imports).5. 材料题 Determine the optimal production plan for the four-week period ending 30 June 20X0, assumingthat RAB is seeking to maximise the profit earned. You should use a li
12、near programming graph,identify the feasible region and the optimal point and accurately calculate the maximum profit thatcould be earned using whichever equations you need.考点 考点：Chapter4Limitingfactoranalysis解析 Step 1 Define variables Let a = number of type A projects Let b = number of type B projectsStep 2 Establish objective function Maximise contribution (C) = 580a + 620b, subject to the constraints below.Step 3 Establish constraints Qualified researchers time: 20a + 12b 1,344 Junior researchers time: 8a + 15b 1,120 Agreement for t
