题目内容

Which of the following best describes a principal budget factor?

A factor that affects all budget centres
B. A factor that is controllable by a budget centre manager
C. A factor which limits the activities of an organisation
D. A factor that the management accountant builds into all budgets

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Which one of the following is not a functional budget?

A. Marketing budget
B. Sales budget
Cash budget
D. Purchasing budget

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Which of the following best describes a flexible budget?

A budget which shows variable production costs only
B. A monthly budget which is changed to reflect the number of days in the month
C. A budget which shows sales revenue and costs at different levels of activity
D. A budget that is updated halfway through the year to incorporate the actual results for the first half of the year

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Which of the following statements is/are correct?i. Fixed budgets are not useful for control purposesii. A prerequisite of flexible budgeting is a knowledge of cost behaviour patternsiii. The major purpose of a flexible budget is at the planning stage

A. i, ii and iii
B. i, and ii
C. ii and iii
D. ii only

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EF Co. produces a single product, its budgeted production and sales are 25,000 units, variable cost per unit is $9, fixed overhead per unit is $2, selling price per unit is $14. Actual production and sales are 26,000 units and the actual profit is $95,000.What is the variance between actual profit and flexible budget profit?

A. $17,000F
B. $15,000F
C. $17,000A
D. $15,000A

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Which of the following best describes a principal budget factor?

A factor that affects all budget centres B. A factor that is controllable by a budget centre manager C. A factor which limits the activities of an organisation D. A factor that the management accountant builds into all budgets

Which one of the following is not a functional budget?

Which of the following best describes a flexible budget?

Which of the following statements is/are correct?i. Fixed budgets are not useful for control purposesii. A prerequisite of flexible budgeting is a knowledge of cost behaviour patternsiii. The major purpose of a flexible budget is at the planning stage

A factor that affects all budget centres
B. A factor that is controllable by a budget centre manager
C. A factor which limits the activities of an organisation
D. A factor that the management accountant builds into all budgets