備考ACCA考試，好的學習方法很重要，但是練習也很重要，下面幫考網就給大家分享一些，ACCA考試F2考試試題練，備考的小伙伴趕緊來練練手吧。

1.T Co usually has a quarterly labour costof $2,500,000. Material costs (mainly copper) were $3,000,000 in January toMarch. The worldwide cost of copper has increased in the second quarter by 15%.Overheads were $45,000,000 in January to March.Which TWO of the followingvariances fｏｒApril to June are worth investigating as the reasons fｏｒthevariance are unknown?

A.Total direct labour variance of $400adverse

B.Materials price variance of $450,000adverse

C.Overhead expenditure variance of $4,000,000 adverse

D.Sales volume variance of $3,000,000favourable

答案：Overhead expenditure variance of$4,000,000 adverse ａｎｄ Sales volume variance of $3,000,000 favourable

The direct labour variance is too small tobe material ａｎｄ is therefore not worth investigating.

The materials price variance can beexplained by the worldwide increase of 15% ａｎｄ so it is not worthy ofinvestigation.

The overhead variance is large ａｎｄ there isno obvious explanation so this should be investigated.

The sales volume variance is large andshould be investigated even thoughit is favourable. Managers need to plan forthe future ａｎｄ need to know whether the increase in sales is a one off orlikely to continue into the next quarter.

2.Which TWO ofthe following statements relating to value analysis are true?

A.Value analysis is a planned, scientificapproach to cost reduction

B.Cost value is the market value of theproduct ｏｒservice

C.Value analysis attempts to enhance theesteem value of a product at the lowest cost

D.One of the problems with value analysisis that it discourages innovation

答案：Value analysis is a planned, scientificapproach to cost reduction ａｎｄ Value analysis attempts to enhance the esteemvalue of a product at the lowest cost

Value analysis is a planned, scientificapproach to cost reduction. It considers four aspects of value: cost, exchange,use ａｎｄ esteem.

Market value of the product ｏｒservicerefers to exchange value, not cost value. Cost value is the cost of producingａｎｄ selling an item.

Value analysis is different from other costreduction approaches because it encourages innovation ａｎｄ a more radicaloutlook fｏｒways of reducing costs.

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