ACCA-F2-近年真题练习总结

1ExercisesandPracticesforPaperF2Editedby:Dr.OuPeiyuFeb，2011Part1ThenatureandpurposeofmanagementaccountingQuestion1.1(Dec,2003,9)Whichofthefollowingwouldbebestdescribedasashorttermtacticalplan?AReviewingcostvariancesandinvestigateasappropriateBComparingactualmarketsharetobudgetCLoweringthesellingpriceby15%DMonitoringactualsalestobudgetQuestion1.2(Dec,2002,15)Thefollowingstatementsrelatetobusinessobjectives:(i)Theshort-termobjectivesofanorganisationaredescribedinverygeneralterms.(ii)Corporateobjectivesrelatetotheorganisationasawhole.(iii)Itispossibleforadivisionofanorganisationtohaveitsownspecificobjectives.Whichoftheabovearecorrect?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)Question1.3(Dec,2001,23)Whichofthefollowingcouldbecarriedoutbyhigherlevelmanagement?(i)makingshorttermdecisions(ii)definingtheobjectivesofthebusiness(iii)makinglongrundecisionsA(i),(ii)and(iii)B(i)and(ii)onlyC(i)and(iii)onlyD(ii)and(iii)only.Question1.4（Jun,2006,14）Thefollowingstatementsrefertostrategicplanning:(i)Itisconcernedwithquantifiableandqualitativematters.(ii)Itismainlyundertakenbymiddlemanagementinanorganisation.(iii)Itisconcernedpredominantlywiththelongterm.2Whichofthestatementsarecorrect?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)Question1.5（Dec,2006,5）Thefollowingstatementsrefertoqualitiesofgoodinformation:(i)Itshouldbecommunicatedtotherightperson.(ii)Itshouldalwaysbecompletelyaccuratebeforeitisused.(iii)Itshouldbeunderstandablebytherecipient.Whichoftheabovestatementsarecorrect?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)Question1.6（Jun,2003,3）Whichofthefollowingiscorrect?AQualitativedataisnumericalinformationonly.BInformationcanonlybeextractedfromexternalsources.COperationalinformationgivesdetailsoflong-termplansonly.DDatacanbeeitherdiscreteorcontinuous.Question1.7(Jun,2005,9)Whichofthefollowingstatementsarecorrect?(i)Strategicinformationismainlyusedbyseniormanagementinanorganisation.(ii)Productivitymeasurementsareexamplesoftacticalinformation.(iii)Operationalinformationisrequiredfrequentlybyitsmainusers.A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)Question1.8（Dec,2004,6）Monthlyvariancereportsareanexampleofwhichoneofthefollowingtypesofmanagementinformation?ATacticalBStrategicCPlanningDOperationalQuestion1.9(Dec,2005,16)3Whichofthefollowingisaninitialrequirementofamanagementcontrolsystem?AEstablishingthestandardtobeachievedBMeasuringtheactualperformanceCSettingorganisationalobjectivesDTakingappropriatecorrectiveactionQuestion1.10(Dec,2005,5)Thefollowingstatementsrelatetofinancialaccountingortocostandmanagementaccounting:(i)Themainusersoffinancialaccountinginformationareexternaltoanorganisation.(ii)Costaccountingispartoffinancialaccountingandestablishescostsincurredbyanorganisation.(iii)Managementaccountingisusedtoaidplanning,controlanddecisionmaking.Whichofthestatementsarecorrect?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)Question1.11（Dec,2001,5）WhichofthefollowingisNOTCORRECT?ACostaccountingcanbeusedforstockvaluationtomeettherequirementsofinternalreportingonly.BManagementaccountingprovidesappropriateinformationfordecision-making,planning,controlandperformanceevaluation.CRoutineinformationcanbeusedforbothshort-termandlongrundecisions.DFinancialaccountinginformationcanbeusedforinternalreportingpurposes.4Part2Costclassification,behaviourandpurposeQuestion2.1(Jun,2004,1)Thefollowingdiagramrepresentsthebehaviourofoneelementofcost:WhichONEofthefollowingstatementsisconsistentwiththeabovediagram?AAnnualfactorypowercostwheretheelectricitysuppliersetsatariffbasedonafixedchargeplusaconstantunitcostforconsumptionbutsubjecttoamaximumannualcharge.BWeeklytotallabourcostwhenthereisafixedwageforastandard40hourweekbutovertimeispaidatapremiumrate.CTotaldirectmaterialcostforaperiodifthesupplierchargesalowerunitcostonallunitsonceacertainquantityhasbeenpurchasedinthatperiod.DTotaldirectmaterialcostforaperiodwherethesupplierchargesaconstantamountperunitforallunitssupplieduptoamaximumchargefortheperiod.Question2.2(Dec,2004,1)Whentotalpurchasesofrawmaterialexceed30,000unitsinanyoneperiodthenallunitspurchased,includingtheinitial30,000,areinvoicedatalowercostperunit.Whichofthefollowinggraphsisconsistentwiththebehaviourofthetotalmaterialscostinaperiod?5Question2.3(Dec,2003,1)Acostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstableoverarevisedactivityrangeintheshortterm.Whattypeofcostisthis?AAfixedcostBAvariablecostCAsemi-variablecostDAsteppedfixedcostQuestion2.4(Dec,2005,1)Uptoagivenlevelofactivityineachperiodthepurchasepriceperunitofarawmaterialisconstant.Afterthatpointalowerpriceperunitappliesbothtofurtherunitspurchasedandalsoretrospectivelytoallunitsalreadypurchased.Whichofthefollowinggraphsdepictsthetotalcostoftherawmaterialsforaperiod?6Question2.5（Jun,2006,1）Asupplieroftelephoneserviceschargesafixedlinerentalperperiod.Thefirst10hoursoftelephonecallsbythecustomerarefree,afterthatallcallsarechargedataconstant