2021年acca考试F2科目练习题与解析(35)
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1.【单选题】Budgeted and actual production data for the last year has been shown as follows.
| Product | X | Y | Z |
| Budgeted units | 2,000 | 3,400 | 5,500 |
| Budgeted hours | 2,500 | 2,000 | 5,000 |
| Actual units | 2,200 | 5,100 | 4,400 |
Total machine hours worked in the period amounted to 10,000 hours.
What was the efficiency ratio in the year, as a percentage to one demical place?
选项:A. 95%
B. 97.5%
C.102.7%
D.105.3%
2.【单选题】Budgeted and actual production data for the last year has been shown as follows.
| Product | X | Y | Z |
| Budgeted units | 2,000 | 3,400 | 5,500 |
| Budgeted hours | 2,500 | 2,000 | 5,000 |
| Actual units | 2,200 | 5,100 | 4,400 |
Total machine hours worked in the period amounted to 10,000 hours.
What was the capacity ratio in the year, as a percentage to one demical place?
选项:A. 95%
B. 97.5%
C.102.7%
D.105.3%
1.【答案】B。
解析:
| Product | X | Y | Z | Total |
| Budgeted units | 2,000 | 3,400 | 5,500 | - |
| Budgeted hours | 2,500 | 2,000 | 5,000 | 9,500 |
| Standard rate (units/hour) | 0.8 | 1.7 | 1.1 | - |
| Actual units | 2,200 | 5,100 | 4,400 | - |
| Standard hours for actual output (hours) | 2,750 | 3,000 | 4,000 | 9,750 |
Efficiency ratio = Expected hours to make output/ Actual hours taken *100%=9,750/10,000*100%=97.5%
知识点:Efficiency, capacity and production volume ratios (Chapter 7 Accounting for labour)
2.【答案】D。
解析:Total budgeted hours=2,500+2,000+5,000=9,500 hours
Capacity ratio = Actual hours worked/Hours budgeted*100%= 10,000/9,500*100%=105.3%
知识点:Efficiency, capacity and production volume ratios (Chapter 7 Accounting for labour)
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