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

unit of product or service in relation to which costs are ascertained

the cost per hour of operating a machine

the cost per unit of electricity consumed

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

indirect labour

purchase of raw materials

dividends received

rent paid on a factory

Câu 3: 0.2 điểm

Cau 3 Variable costs are conventionally deemed to

be constant in total when production volume changes

be constant per unit of output

vary per unit of output as production volume changes

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?

Material costs

Labour costs

Maintenance costs for a machine

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?

£0.20

£2.50

£5.00

£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?

£13,920

£33,960

£36,744

£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 semi-variable cost

a fixed cost

a variable cost

a production cost

Câu 8: 0.2 điểm

Prime cost is

the total of all direct costs

the total of all costs incurred in manufacturing a product

the same as the fixed cost of a cost unit

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 direct cost

a variable cost

an indirect cost

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?

Variable costs

Direct costs

Fixed costs

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 semi-variable cost

a fixed cost

a variable cost

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 step cost

A variable cost

A fixed cost

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 variable administrative cost

a fixed production cost

part of prime cost

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?

C = 480 + 0.01T

C = 40 + 0.01T

C = 480 + 0.12T

C = 40 + 0.01T/12

Câu 15: 0.2 điểm

Which of the following statements is correct?

The use of cost accounting is restricted to manufacturing operations.

The format of management accounts is regulated by Financial Reporting Standards.

Management accounts are usually prepared for internal use by an organisation's managers.

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?

Cost per tonne carried

Cost per kilometre travelled

Cost per driver hour

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”

Item (1) only

Item (2) only

Item (3) only

Items (2) and (3) only

Câu 18: 0.2 điểm

What is the correct description of the following graph?

Total fixed costs fall after production reaches Q, but variable costs per unit increase.

Fixed costs are constant until production reaches Q after which fixed costs step up to a higher level.

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.

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”

Fixed

Variable

Semi-variable

Câu 20: 0.2 điểm

Select the cost classification that best describes each of the following: “Rent of a factory”

Fixed

Variable

Semi-variable

Câu 21: 0.2 điểm

Select the cost classification that best describes each of the following: “Salary plus profit-related pay”

Fixed

Variable

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?

Familiarity

Self-interest

Intimidation

Self-review

Câu 23: 0.2 điểm

Which of the following statements is correct?

Objectivity means being straightforward in all professional relationships

Valuing inventory so as to maximise a period's profit is ethical

ICAEW's ethical guidance applies to members working in practice only

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?

Objectivity

Competence

Integrity

Professional behaviour

Câu 25: 0.2 điểm

Which of the following would normally be classified as a direct labour cost?

The basic pay of production line staff

Overtime premiums paid – if the overtime is not worked at the specific request of a customer

The basic pay of production line supervisors

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

factory overheads

part of prime cost

direct labour costs

administrative overheads

Câu 27: 0.2 điểm

Wage payments for idle time of direct workers within a production department are classified as

direct labour cost

prime cost

administration overhead

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

£20

£50

£70

£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”

1 only

2 and 3 only

All of them

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?

Variable production overheads

Fixed production overheads

Indirect expenses

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.”

1 and 2 only

1 and 3 only

1, 2 and 4 only

All of them

Câu 32: 0.2 điểm

Which of the statements is true?

Total direct costs are always greater than total indirect costs.

Indirect costs are alternatively called overheads.

Fixed costs per unit are the same at all levels of production.

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”

Direct and variable

Direct and fixed

Indirect and fixed

Câu 34: 0.2 điểm

Direct and variable

Direct and fixed

Indirect and fixed

Câu 35: 0.2 điểm

Direct and variable

Direct and fixed

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

direct expense

production overhead

administrative overhead

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

£220,000

£225,000

£230,000

£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?

£68,160

£68,670

£69,960

£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?

£17,040

£23,760

£69,960

£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?

£33,696

£34,560

£35,280

£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?

£566.25

£590.85

£593.25

£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?

£585

£594

£3,596

£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?

Student A

Student B

Student C

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.”

1 and 2 only

1, 2 and 4 only

1 and 3 only

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

higher cost of sales and lower inventory value

higher cost of sales and higher inventory value

lower cost of sales and lower inventory value

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?

£8,000

£7,500

£7,000

£6,500

Câu 47: 0.2 điểm

£6,500

£7,000

£7,500

£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

each time an issue is made

each accounting period

each time a purchase is made

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”

£780

£960

£840

£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”

£840

£720

£780

£1,620

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Đề thi Trắc nghiệm Kế toán Quản trị - Đại học Kinh doanh và Công nghệ Hà Nội HUBT (Miễn phí, có đáp án)Đại học - Cao đẳng

Đề thi trắc nghiệm Kế toán Quản trị miễn phí của Đại học Kinh doanh và Công nghệ Hà Nội (HUBT), kèm theo đáp án chi tiết. Đề thi bao gồm các câu hỏi xoay quanh các chủ đề chính trong kế toán quản trị, như lập kế hoạch tài chính, phân tích chi phí, kiểm soát ngân sách và ra quyết định tài chính. Đây là tài liệu lý tưởng cho sinh viên ôn tập và chuẩn bị cho kỳ thi môn Kế toán Quản trị tại HUBT, giúp củng cố kiến thức và nâng cao kỹ năng giải quyết các bài toán thực tiễn trong lĩnh vực kế toán.

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