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ACCA考试F2测试题:Alternativecostingprinciples

考试网  [ 2017年6月22日 ] 【

  Question:Which of the following would be appropriate cost units for a passenger coach company?

  A. (i) Vehicle cost per passenger-kilometre

  B. (ii) Fuel cost for each vehicle per kilometre

  C. (iii) Fixed cost per kilometre

  The correct answer is: (i) and (ii)

  The vehicle cost per passenger-kilometre (i) is appropriate for cost control purposes because it combines the distance travelled and the number of passengers carried, both of which affect cost.

  The fuel cost for each vehicle per kilometre (ii) can be useful for control purposes because it focuses on a particular aspect of the cost of operating each vehicle.

  The fixed cost per kilometre (iii) is not particularly useful for control purposes because it varies with the number of kilometres travelled.

  Question:Which stage of the product life cycle do the following characteristics refer to?

  New competitors

  Customer feedback received

  New distribution outlets being found

  Product quality improvements made

  A. Introduction

  B. Maturity

  C. Decline

  D. Growth

  The correct answer is: Growth

  The product life cycle stages can be summarised as follows:

  Introduction: Basic quality, few competitors, high promotion costs

  Growth: As stated in question

  Maturity: Most competitive stage, product extension strategies, for example, new markets

  Decline: Exit strategy needs to be identified.

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