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Exam 2
KẾ TOÁN QUẢN TRỊ 2 (HỌC KỲ 3 / 2023 - 2024) Exam 2
Bắt đầu vào lúc Friday, 5 July 2024, 8:54 PM
Trạng thái Đã xong
Kết thúc lúc Friday, 5 July 2024, 9:31 PM
Thời gian thực hiện 36 phút 6 giây
Điểm 20,00/20,00
Điểm 10,00 trên 10,00 (100%)
Câu Hỏi 1 Đúng Đạt điểm 1,00 trên 1,00
Which of the following expressions is correct?
Select one:
a. Production (in units) = Opening inventory + sales + closing inventory
b. Production (in units) = Closing inventory – sales – opening inventory
c. Production (in units) = Opening inventory + sales – closing inventory
d. Production (in units) = Closing inventory + sales – opening inventory
Câu Hỏi 2 Đúng Đạt điểm 1,00 trên 1,00
A company is preparing its production budget for product B for the forthcoming year. Budgeted sales
of product B are 2,000 units. Opening inventory is 160 units and the company wants to raise
inventories at the end of the year by 20%.
The budgeted number of units of product A to be produced is
Select one:
a. 2,160
b. 2,000
c. 2,192
d. 2,032
Câu Hỏi 3 Đúng Đạt điểm 1,00 trên 1,00
Mango Ltd purchases a chemical and refines it before onward sale. Budgeted sales of the refines
chemical are as follows.
Litres
January 60,000
February 30,000
March 40,000
(1) The target month - end inventory of unrefined chemical is 20% of the chemical needed for
the following month's budget production.
(2) The targeted month - end inventory of refined chemical is 40% of next month's budgeted
sales.
Calculate the budgeted purchase of unrefined chemical for January.
Select one:
a. 49,750 liters
b. 48,250 liters
c. 45,200 liters
d. 54,200 liters
Câu Hỏi 4 Đúng Đạt điểm 1,00 trên 1,00
A company is preparing its production budget for product B for the forthcoming year. Budgeted sales
of product B are 2,000 units. Opening inventory is 160 units and the company wants to raise
inventories at the end of the year by 20%.
The budgeted number of units of product A to be produced is
Select one:
a. 2,000
b. 2,160
c. 2,032
d. 2,192
Câu Hỏi 5 Đúng Đạt điểm 1,00 trên 1,00
A company has recorded the following costs over the last six months
Month Cost Production Units
£
1 25,200 1,200
2 28,400 1,400
3 24,180 1,150
4 22,600 1,020
5 18,200 800
6 20,700 990
Using the high – low method, the expected cost of producing 1,390 units is
Select one:
a. £31,622
b. £26,700
c. £28,230
d. £28,197
Câu Hỏi 6 Đúng Đạt điểm 1,00 trên 1,00
The master budget is not consist of
Select one:
a. Sales budget
b. The cash budget
c. The budgeted income statement
d. The budgeted balance sheet
Câu Hỏi 7 Đúng Đạt điểm 1,00 trên 1,00
At the beginning of March 20X2, a company has an opening balance of £80,000 on its receivables
ledger. Sales of £200,000 have been budgeted for March and it is budgeted that 60% of these will be
settled in March after a cash discount of 2.5%.
If 30% of the opening receivables are still outstanding at the end of March, what will be the
budgeted receivables figure at that date?
Select one:
a. £104,000
b. £106,000
c. £108,200
d. £110,200
Câu Hỏi 8 Đúng Đạt điểm 1,00 trên 1,00
A company’s weekly costs (£ C) were plotted against production level (P) for the last 50 weeks and
regression line calculated to be C = 500 + 100 P.
Which of the following statements about the breakdown of weekly costs is true?
Select one:
a. Fixed costs are £10. Variable costs per unit are £2.
b. Fixed costs are £500. Variable costs per unit are £100.
c. Fixed costs are £100. Variable costs per unit are £2.
d. Fixed costs are £100. Variable costs per unit are £500.
Câu Hỏi 9 Đúng Đạt điểm 1,00 trên 1,00
ABC company makes a gross profit of 20% on sales. The company plans to increase inventory by 20%
in June. The budgeted sales revenue for June is £30,000. Opening inventory on 1 June is valued at
£5,000.
What are the budgeted inventory purchases for June?
Select one:
a. £25,500
b. £23,000
c. £29,000
d. £25,000
Câu Hỏi 10 Đúng Đạt điểm 1,00 trên 1,00
A company’s master budget contains the following budgeted income statement.
£ £
Sales revenue (5,000 units) 200,000
Variable materials cost 30,000
Variable labor cost 42,500
Variable overhead 15,000
Fixed overhead 70,000
Budgeted net profit 42,500
The company’s management are considering a change in the materials specification. This would
reduce the materials cost per unit by 10%. The reduced product quality would necessitate a 2%
reduction in the selling price and the sales volume would fall by 5%.
The revised budgeted net profit for the period would be
Select one:
a. £34,920
b. £35,925
c. £53,025
d. £32,920
Câu Hỏi 11 Đúng Đạt điểm 1,00 trên 1,00
A retailing company makes a gross profit of 28% on sales. The company plans to increase inventory by
10% in March. The budgeted sales revenue for March is £50,000. Opening inventory on 1 March is
valued at £6,000.
What are the budgeted inventory purchases for March?
Select one:
a. £56,600
b. £50,600
c. £36,600
d. £49,400
Câu Hỏi 12 Đúng Đạt điểm 1,00 trên 1,00
A company has recorded the following costs over the last four months
Month Cost £ Production Units
1 40,300 1,150
2 41,000 1,500
3 41,520 1,760
4 41,300 1,650
Using the high – low method, the expected cost of producing 1,260 units is
Select one:
a. £40,540
b. £40,520
c. £17,030
d. £40,450
Câu Hỏi 13 Đúng Đạt điểm 1,00 trên 1,00
You are given the following budgeted cost information for Queen plc for January.
Sales £300,000
Unit selling price £5
Gross profit 30% margin sales
Opening inventory 6,000 units
Sales volumes are increasing at 20% per month and company policy is to maintain 10% of next
month’s sales volume as closing inventory.
The budgeted cost of production for January is
Select one:
a. £214,200
b. £306,000
c. £210,000
d. £300,000
Câu Hỏi 14 Đúng Đạt điểm 1,00 trên 1,00
A retailing company makes a gross profit of 35% on sales. The company plans to decrease inventory
by 20% in April. The budgeted sales revenue for April is £60,000. Opening inventory on 1 April is
valued at £4,000.
What are the budgeted inventory purchases for April?
Select one:
a. £59,200
b. £39,800
c. £38,200
d. £60,800
Câu Hỏi 15 Đúng Đạt điểm 1,00 trên 1,00
A company’s master budget contains the following budgeted income statement.
£ £
Sales revenue (5,000 units) 200,000
Variable materials cost 30,000
Variable labor cost 42,500
Variable overhead 15,000
Fixed overhead 70,000
Budgeted net profit 42,500
The company’s management are considering a change in the materials specification. This would
reduce the materials cost per unit by 10%. The reduced product quality would necessitate a 2%
reduction in the selling price and the sales volume would fall by 5%.
The revised budgeted net profit for the period would be
Select one:
a. £35,925
b. £53,025
c. £32,920
d. £34,920
Câu Hỏi 16 Đúng Đạt điểm 1,00 trên 1,00
A retailing company makes a gross profit of 28% on sales. The company plans to increase inventory by
10% in March. The budgeted sales revenue for March is £50,000. Opening inventory on 1 March is
valued at £6,000.
What are the budgeted inventory purchases for March?
Select one:
a. £56,600
b. £50,600
c. £36,600
d. £49,400
Câu Hỏi 17 Đúng Đạt điểm 1,00 trên 1,00
Budgeted sales of X December are 20,000 units. At the end of the production process for X, 10% of
production units are scrapped as defective. Opening inventories of X for December are budgeted to
be 21,000 units and closing inventories will be 10,000 units. All inventories of finished goods must
have successfully passed the quality control check.
The production budget for X fox December, in units, is
Select one:
a. 31,900
b. 10,000
c. 9,900
d. 31,000
Câu Hỏi 18 Đúng Đạt điểm 1,00 trên 1,00
An extract from next year’s budget for a manufacturing company is shown below.
Month 5 Month 6
Closing inventory of raw materials £25,000 £45,000
The manufacturing cost of production is £462,000 in both Month 5 and Month 6. Materials costs
represent 60% of manufacturing cost.
The budgeted material purchases for Month 6 are
Select one:
a. £257,200
b. £277,200
c. £297,200
d. £322,200
Câu Hỏi 19 Đúng Đạt điểm 1,00 trên 1,00
Mango Ltd purchases a chemical and refines it before onward sale. Budgeted sales of the refines
chemical are as follows.
Litres
January 60,000
February 30,000
March 40,000
(1) The target month - end inventory of unrefined chemical is 20% of the chemical needed for
the following month's budget production.
(2) The targeted month - end inventory of refined chemical is 40% of next month's budgeted
sales.
Calculate the budgeted purchase of unrefined chemical for January.
Select one:
a. 48,250 liters
b. 49,750 liters
c. 45,200 liters
d. 54,200 liters
Câu Hỏi 20 Đúng Đạt điểm 1,00 trên 1,00
Budgeted sales of X December are 20,000 units. At the end of the production process for X, 10% of
production units are scrapped as defective. Opening inventories of X for December are budgeted to
be 21,000 units and closing inventories will be 10,000 units. All inventories of finished goods must
have successfully passed the quality control check.
The production budget for X fox December, in units, is
Select one:
a. 31,000
b. 9,900
c. 10,000
d. 31,900
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