ACCA F2历年考题大全（2002年-2007年）

ACCA F2历年考题大全（2002年-2007年）

Section A – ALL 25 questions are compulsory and MUST be attempted.
Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question.
Each question within this section is worth 2 marks.
1 Four lines representing expected costs and revenue have been drawn on the following break-even chart:
Which statement is correct?
A Line F represents total variable cost.
B The break-even point occurs at the intersection of lines E and F.
C Line G represents total revenue.
D The break-even point occurs at the intersection of lines G and H.
2 The following diagram depicts a line which relates the quantity demanded (Q) to the selling price (P):
What is the equation of the line?
A P = 25 – 0.000625Q
B P = 25 – 1,600Q
C P = 25 – 1·6Q
D P = 25 – 0·625Q

3 An organisation manufactures a single product which has a variable cost of ￡36 per unit. The organisation’s total
weekly fixed costs are ￡81,000 and it has a contribution to sales ratio of 40%. This week it plans to manufacture
and sell 5,000 units.
What is the organisation’s margin of safety this week (in units)?
A 1,625
B 2,750
C 3,375
D 3,500
4 An organisation has the following total costs at two activity levels:
Activity level (units) 15,000 24,000
Total costs ￡380,000 ￡470,000
Variable cost per unit is constant in this activity range but there is a step up of
￡18,000 in the total fixed costs when the activity exceeds 20,000 units.
What are the total costs at an activity level of 18,000 units?
A ￡404,000
B ￡410,000
C ￡422,000
D ￡428,000
5 The following statements refer to different types of planning within a manufacturing organisation:
(i) Operational planning includes the scheduling of work to be done in the short term.
(ii) Tactical planning includes consideration of ways in which the productivity of the factory workforce could be
improved.
(iii) Strategic planning includes the setting of the organisation’s long term objectives.
Which of the statements are correct?
A (i) and (ii) only
B (i) and (iii) only
C (ii) and (iii) only
D (i), (ii) and (iii)
6 The following statements relate to spreadsheets:
(i) A spreadsheet is the most suitable software for the storage of large amounts of data.
(ii) A spreadsheet consists of rows, columns and cells.
(iii) A forecast profit and loss account could be prepared using a spreadsheet.
Which of the statements are correct?
A (i) and (ii) only
B (i) and (iii) only
C (ii) and (iii) only
D (i), (ii) and (iii)
3 [P.T.O.