Đề Thi Kế Toán Quản Trị Tiếng Anh – Đại Học Nguyễn Tất Thành (NTTU) (Miễn Phí, Có Đáp Án)
Ôn luyện với đề thi Kế Toán Quản Trị Tiếng Anh từ Đại học Nguyễn Tất Thành (NTTU). Đề thi bao gồm các câu hỏi bằng tiếng Anh về các khái niệm và kỹ năng kế toán quản trị, như phân tích chi phí, lập ngân sách, và ra quyết định tài chính, kèm theo đáp án chi tiết. Đây là tài liệu hữu ích giúp sinh viên nắm vững kiến thức và chuẩn bị tốt cho kỳ thi.
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Câu 1: 0.2 điểm
A cost unit is
A.
unit of product or service in relation to which costs are ascertained
B.
the cost per hour of operating a machine
C.
the cost per unit of electricity consumed
D.
measure of output of work in a standard hour
Câu 2: 0.2 điểm
Certain types of income and cost are of no interest to the cost accountant. Requirement: An example off such income or cost is
A.
indirect labour
B.
purchase of raw materials
C.
dividends received
D.
rent paid on a factory
Câu 3: 0.2 điểm
Cau 3 Variable costs are conventionally deemed to
A.
be constant in total when production volume changes
B.
be constant per unit of output
C.
vary per unit of output as production volume changes
D.
vary, in total, from period to period when production is constant
Câu 4: 0.2 điểm
Which of the following costs would not be the concern of the supervisor of a production department?
A.
Material costs
B.
Labour costs
C.
Maintenance costs for a machine
D.
Lease payments on a machine
Câu 5: 0.2 điểm
A hospital has total costs of £1 million for 20X1. During 20X1, 200,000 patients were treated and doctors were paid £500,000. Requirement: What is the most appropriate cost per patient for the hospital to use?
A.
£0.20
B.
£2.50
C.
£5.00
D.
£7.50
Câu 6: 0.2 điểm
Bo Feeters Shoes Ltd manufactures two types of shoe in its factory.A typical monthly budget is as follows: Shoe Type A _ Shoe Type B; Monthly output ( 2,100 units ; 4,400 units ); Time per unit ( 24 minutes ; 36 minutes ). Unavoidable non-productive time is 20% of productive time, and is paid £4 per hour. Operatives are paid £3.60 per unit of shoe Type A produced and £6 per unit of shoe Type B. Requirement: What is the monthly cost of operatives' wages in the factory?
A.
£13,920
B.
£33,960
C.
£36,744
D.
£50,664
Câu 7: 0.2 điểm
If a sales representative is paid a basic salary plus commission for each sale made, this wage cost is best described as
A.
a semi-variable cost
B.
a fixed cost
C.
a variable cost
D.
a production cost
Câu 8: 0.2 điểm
Prime cost is
A.
the total of all direct costs
B.
the total of all costs incurred in manufacturing a product
C.
the same as the fixed cost of a cost unit
D.
any cost which does not vary with changes in output levels
Câu 9: 0.2 điểm
A cost which contains both fixed and variable components, and so is partly affected by changes in the level of activity is known as
A.
a direct cost
B.
a variable cost
C.
an indirect cost
D.
a semi-variable cost
Câu 10: 0.2 điểm
Which of the following costs are fixed per unit, but change in total, as production levels change?
A.
Variable costs
B.
Direct costs
C.
Fixed costs
D.
Step costs
Câu 11: 0.2 điểm
If an assembly line supervisor is paid a salary of £100 each week and an additional £0.10 for every unit of production made in the week, this wage could be described as
A.
a semi-variable cost
B.
a fixed cost
C.
a variable cost
D.
a step cost
Câu 12: 0.2 điểm
A factory making soft toys uses a particular machine on each production line. Each machine costs £1,000 per month to hire. Each production line can make up to 100 toys per month. Requirement: Which of the following best describes the cost of hiring the machines?
A.
A step cost
B.
A variable cost
C.
A fixed cost
D.
A semi-variable cost
Câu 13: 0.2 điểm
The annual salary paid to a business's financial accountant would best be described as
A.
a variable administrative cost
B.
a fixed production cost
C.
part of prime cost
D.
a fixed administrative cost
Câu 14: 0.2 điểm
A company's telephone bill consists of two parts: “a charge of £40 per month for line rental” ; “a charge of £0.01 per minute of call time”. Requirement: Which of the following equations describes the total annual telephone cost, C, if the company uses T minutes of call time in a year?
A.
C = 480 + 0.01T
B.
C = 40 + 0.01T
C.
C = 480 + 0.12T
D.
C = 40 + 0.01T/12
Câu 15: 0.2 điểm
Which of the following statements is correct?
A.
The use of cost accounting is restricted to manufacturing operations.
B.
The format of management accounts is regulated by Financial Reporting Standards.
C.
Management accounts are usually prepared for internal use by an organisation's managers.
D.
Financial accounts and management accounts are each prepared from completely different sets of basic data.
Câu 16: 0.2 điểm
Which of the following would be most useful for monitoring and controlling the costs incurred by a freight transport organisation?
A.
Cost per tonne carried
B.
Cost per kilometre travelled
C.
Cost per driver hour
D.
Cost per tonne-kilometre
Câu 17: 0.2 điểm
Which of the following items might be a suitable cost unit within the accounts payable department? “Postage cost” ; “Invoice processed” ; “Supplier account”
A.
Item (1) only
B.
Item (2) only
C.
Item (3) only
D.
Items (2) and (3) only
Câu 18: 0.2 điểm
What is the correct description of the following graph?
A.
Total fixed costs fall after production reaches Q, but variable costs per unit increase.
B.
Fixed costs are constant until production reaches Q after which fixed costs step up to a higher level.
C.
Variable costs per unit are constant until output reaches Q after which all production (from the first unit onwards) incurs higher variable costs per unit.
D.
Variable costs per unit are constant until output reaches Q after which further production incurs higher variable costs per unit.
Câu 19: 0.2 điểm
Select the cost classification that best describes each of the following: “Labour paid per hour worked”
A.
Fixed
B.
Variable
C.
Semi-variable
Câu 20: 0.2 điểm
Select the cost classification that best describes each of the following: “Rent of a factory”
A.
Fixed
B.
Variable
C.
Semi-variable
Câu 21: 0.2 điểm
Select the cost classification that best describes each of the following: “Salary plus profit-related pay”
A.
Fixed
B.
Variable
C.
I Semi-variable
Câu 22: 0.2 điểm
Adam is responsible for preparing a monthly analysis of total department costs for the Managing Director of XYZ. Adam's boss, the Department Manager, has asked Adam to exclude a number of costs from the monthly analysis to 'give a better impression' of the department, and has threatened to start disciplinary proceedings against Adam for poor work if he fails to do so. Requirement: Which threat does this represent?
A.
Familiarity
B.
Self-interest
C.
Intimidation
D.
Self-review
Câu 23: 0.2 điểm
Which of the following statements is correct?
A.
Objectivity means being straightforward in all professional relationships
B.
Valuing inventory so as to maximise a period's profit is ethical
C.
ICAEW's ethical guidance applies to members working in practice only
D.
The principle of professional behaviour means complying with relevant laws and regulations
Câu 24: 0.2 điểm
Which of the following ICAEW fundamental principles means not allowing bias or conflict of interest?
A.
Objectivity
B.
Competence
C.
Integrity
D.
Professional behaviour
Câu 25: 0.2 điểm
Which of the following would normally be classified as a direct labour cost?
A.
The basic pay of production line staff
B.
Overtime premiums paid – if the overtime is not worked at the specific request of a customer
C.
The basic pay of production line supervisors
D.
Idle time payments to production line staff
Câu 26: 0.2 điểm
A manufacturing firm is very busy and overtime is being worked. Requirement: The amount of overtime premium paid to production line workers would normally be classed as
A.
factory overheads
B.
part of prime cost
C.
direct labour costs
D.
administrative overheads
Câu 27: 0.2 điểm
Wage payments for idle time of direct workers within a production department are classified as
A.
direct labour cost
B.
prime cost
C.
administration overhead
D.
factory overhead
Câu 28: 0.2 điểm
Grant Leeve is an assembly worker in the main assembly plant of Gonnaway Co. Details of his gross pay for the week are as follows ; Basic pay for normal hours worked: 38 hours at £5 per hour “ £190 “ ; Overtime: 8 hours at time and a half “ £60 “ ; Gross pay “ £250 “ ; Although he is paid for normal hours in full, Grant had been idle for 10 hours during the week because of the absence of any output from the machining department. Requirement: The indirect labour costs that are included in his total gross pay of £250 are
A.
£20
B.
£50
C.
£70
D.
£110
Câu 29: 0.2 điểm
Which of the following would be classified as indirect costs for a food product manufacturer? “Food label on a tin of beans” ; “Maintenance materials used to repair production machinery” ; “Cleaner's wages in the factory”
A.
1 only
B.
2 and 3 only
C.
All of them
D.
None of them
Câu 30: 0.2 điểm
A small engineering company that makes generators specifically to customers' own designs has had to purchase some special tools for a particular job. The tools will have no further use after the work has been completed and will be scrapped. Requirement: Which of the following options is the correct cost classification for these tools?
A.
Variable production overheads
B.
Fixed production overheads
C.
Indirect expenses
D.
Direct expenses
Câu 31: 0.2 điểm
Which of the following statements about a direct cost are correct? 1 “A direct cost can be traced in full to the product, service or department that is being costed.” ; 2 “A cost that is a direct cost of one cost object might be an indirect cost of a different cost object.” ; 3 “A direct cost might also be referred to as an overhead cost.” ; 4 “Expenditure on direct costs will probably vary every period.”
A.
1 and 2 only
B.
1 and 3 only
C.
1, 2 and 4 only
D.
All of them
Câu 32: 0.2 điểm
Which of the statements is true?
A.
Total direct costs are always greater than total indirect costs.
B.
Indirect costs are alternatively called overheads.
C.
Fixed costs per unit are the same at all levels of production.
D.
A direct cost will always be a variable cost.
Câu 33: 0.2 điểm
A shop carries out repairs on customers' electrical items, eg, televisions, DVD players. Requirements: From the point of view of costing individual repair jobs, identify the most appropriate description for each cost. “Repair person paid a fixed wage per week”
A.
Direct and variable
B.
Direct and fixed
C.
Indirect and fixed
Câu 34: 0.2 điểm
A shop carries out repairs on customers' electrical items, eg, televisions, DVD players. Requirements: From the point of view of costing individual repair jobs, identify the most appropriate description for each cost. “Replacement electrical components”
A.
Direct and variable
B.
Direct and fixed
C.
Indirect and fixed
Câu 35: 0.2 điểm
A shop carries out repairs on customers' electrical items, eg, televisions, DVD players. Requirements: From the point of view of costing individual repair jobs, identify the most appropriate description for each cost. “Rent of the repair shop”
A.
Direct and variable
B.
Direct and fixed
C.
I Indirect and fixed
Câu 36: 0.2 điểm
A company pays £1 per unit as a royalty to the designer of a product which it manufactures and sells. Requirement: When costing units of the company's product, the royalty charge is classified as a
A.
direct expense
B.
production overhead
C.
administrative overhead
D.
selling overhead
Câu 37: 0.2 điểm
Cigar Co had the following entries in its materials control account: Opening inventory “£13,000” ; Closing inventory “£18,000” ; Deliveries from suppliers “£250,000” ; Returns to suppliers “£25,000”. Requirement: The value of the issue of materials to production is
A.
£220,000
B.
£225,000
C.
£230,000
D.
£270,000
Câu 38: 0.2 điểm
A wholesaler had an opening inventory of 750 units of geronimo valued at £80 each on 1 February. The following receipts and sales were recorded during February. (4 February ; 18 February ; 24 February) , (Received 180 units at a cost of ; Received 90 units at a cost of ; Sold 852 units at a price of) , (£85 per unit ; £90 per unit ; £110 per unit). Requirement: Using the FIFO valuation method, what was the cost of the units of geronimo sold on 24 February?
A.
£68,160
B.
£68,670
C.
£69,960
D.
£93,720
Câu 39: 0.2 điểm
A wholesaler had an opening inventory of 750 units of product A valued at £80 each on 1 February. The following receipts and sales were recorded during February. (4 February ; 18 February ; 24 February) , (Received 180 units at a cost of ; Received 90 units at a cost of ; Sold 852 units at a price of) , (£85 per unit ; £90 per unit ; £110 per unit). Requirement: Using the LIFO valuation method (to the nearest £), what was the gross profit earned from the product A sold on 24 February?
A.
£17,040
B.
£23,760
C.
£69,960
D.
£93,720
Câu 40: 0.2 điểm
A wholesaler had an opening inventory of 330 units of mavis valued at £75 each on 1 February. The following receipts and sales were recorded during February. (4 February ; 18 February ; 24 February) , (Received 180 units at a cost of ; Received 90 units at a cost of ; Sold 432 units at a price of) , (£80 per unit ; £85 per unit ; £90 per unit). Requirement: Using the cumulative weighted average cost method of valuation, what was the cost of the mavis sold on 24 February?
A.
£33,696
B.
£34,560
C.
£35,280
D.
£38,880
Câu 41: 0.2 điểm
At the beginning of week 15 there were 200 units of pixie held in the stores. 80 of these had been purchased for £7.55 each in week 14 and 120 had been purchased for £7.91 each in week 13. On day 3 of week 15 a further 60 pixies were received into stores at a purchase cost of £7.96 each. The only issue of pixies occurred on day 4 of week 15, when 75 pixies were issued to production. Requirement: Using the LIFO valuation method, what was the total cost of the pixies issued on day 4?
A.
£566.25
B.
£590.85
C.
£593.25
D.
£597.00
Câu 42: 0.2 điểm
At the beginning of week 12 there were 500 units of component J held in the stores. 200 of these components had been purchased for £6.25 each in week 11 and 300 had been purchased for £6.50 each in week 10. On day 3 of week 12 a further 150 components were received into stores at a purchase cost of £6.60 each. The only issue of component J occurred on day 4 of week 12, when 90 units were issued to production. Requirement: Using the FIFO valuation method, what was the value of the closing inventory of component J at the end of week 12?
A.
£585
B.
£594
C.
£3,596
D.
£3,605
Câu 43: 0.2 điểm
In a period of falling prices, four students have recorded the cost of sales of commodity X. One student has used the FIFO method of inventory valuation and one has used the LIFO method. The other two students have used an average cost method, using the periodic and cumulative weighted average basis respectively. The gross profits recorded by the students were as follows: Student (A ; B ; C ; D) , Recorded gross profit £ (12,600 ; 13,400 ; 14,500 ; 15,230). Requirement: Which student was using the LIFO method of inventory valuation?
A.
Student A
B.
Student B
C.
Student C
D.
Student D
Câu 44: 0.2 điểm
Which of the following are true? “(1) With FIFO, the inventory valuation will be close to replacement cost.” ; “(2) With LIFO, inventories are issued at a price which is close to the current market value.” ; “(3) Decision-making can be difficult with both FIFO and LIFO because of the variations in prices.” ; “(4) A disadvantage of the weighted average method of inventory valuation is that the resulting issue price is rarely an actual price that has been paid and it may be calculated to several decimal places.”
A.
1 and 2 only
B.
1, 2 and 4 only
C.
1 and 3 only
D.
1, 2, 3 and 4
Câu 45: 0.2 điểm
For many years Sunny has faced rising prices on his main raw material. He maintains inventories of this material at a constant volume. He uses the FIFO method of inventory valuation. Requirement: If he had used the LIFO method this would have resulted in
A.
higher cost of sales and lower inventory value
B.
higher cost of sales and higher inventory value
C.
lower cost of sales and lower inventory value
D.
lower cost of sales and higher inventory value
Câu 46: 0.2 điểm
G Ltd makes the following purchases and sales: (1 January ; 31 January ; 15 February ; 28 February ; 14 March), (Purchases ; Purchases ; Sales ; Purchases ; Sales), (4,000 units for £10,000 ; 1,000 units for £2,000 ; 3,000 units for £13,000 ; 1,500 units for £3,750 ; 500 units for £1,200). Requirements: At 31 March which of the following closing inventory valuations using FIFO is correct?
A.
£8,000
B.
£7,500
C.
£7,000
D.
£6,500
Câu 47: 0.2 điểm
G Ltd makes the following purchases and sales: (1 January ; 31 January ; 15 February ; 28 February ; 14 March), (Purchases ; Purchases ; Sales ; Purchases ; Sales), (4,000 units for £10,000 ; 1,000 units for £2,000 ; 3,000 units for £13,000 ; 1,500 units for £3,750 ; 500 units for £1,200). Requirements: At 31 March which of the following closing inventory valuations using LIFO is correct?
A.
£6,500
B.
£7,000
C.
£7,500
D.
£8,000
Câu 48: 0.2 điểm
With all average price systems where it is required to keep prices up to date, the average price must be re calculated
A.
each time an issue is made
B.
each accounting period
C.
each time a purchase is made
D.
each time an inventory count is carried out
Câu 49: 0.2 điểm
A wholesaler buys and resells a range of items, one of which is the Kay. Each Kay is resold for £3 per unit and opening inventory for June was 400 units valued at £1.80 per unit. The wholesaler purchased a further 600 units on 10 June for £2.10 per unit, and sold 800 units on 25 June. Requirements: What gross profit would be recorded for the sale of Kays during June, using the FIFO method of inventory valuation? “FIFO gross profit”
A.
£780
B.
£960
C.
£840
D.
£1,560
Câu 50: 0.2 điểm
A wholesaler buys and resells a range of items, one of which is the Kay. Each Kay is resold for £3 per unit and opening inventory for June was 400 units valued at £1.80 per unit. The wholesaler purchased a further 600 units on 10 June for £2.10 per unit, and sold 800 units on 25 June. Requirements: What gross profit would be recorded for the sale of Kays during June, using the LIFO method of inventory valuation? “LIFO gross profit”
A.
£840
B.
£720
C.
£780
D.
£1,620
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