在歷年考試中，fixed overhead variance的計算以及operating statement利潤表的調(diào)節(jié)一直都是ACCA(MA)科目考試的難點，對此，會計網(wǎng)選取了一些歷年的經(jīng)典真題，著重為大家詳解這個考點以及解題思路。

　　【第一題】

　　A company calculates the following under a standard absorption costing system.

　　(i) The sales volume margin variance

　　(ii) The total fixed overhead variance

　　(iii) The total variable overhead variance.

　　If a company changed to a standard marginal costing, which variances could change in value?

　　A. (i) only

　　B. (ii) only

　　C. (i) and (ii) only

　　D. (i) and (ii) and (iii)

　　題目來源：December 2011 past exam paper

　　考察知識點：AC,MC的概念與理解，variance的概念與理解。

　　【第二題】

　　A company uses a standard absorption costing system. The following figures are available for the last accounting period in which actual profit was $108000.

　　What was the standard profit for actual sales in the last accounting period?

　　A. $101000

　　B. $107000

　　C. $109000

　　D. $115000

　　題目來源：December 2012 past exam paper

　　考察知識點：variance的計算與理解，operating statement利潤表的調(diào)節(jié)。

　　【第三題】

　　A company uses standard marginal costing. Last period the following results were recorded

　　What was the actual contribution for the period?

　　A. $295000

　　B. $305000

　　C. $303000

　　D. $297000

　　題目來源：June 2017 past exam paper

　　考察知識點：variance的計算與理解，operating statement利潤表的調(diào)節(jié)。

　　【第四題】

　　A company uses a standard absorption costing system. Actual profit last period was $25000, which was $5000 less than budgeted profit.The standard profit on actual sales for the period was $15000. Only three variances occured in the period: sales volume profit variance, sale price variance and a direct material price variance.

　　Which of the following is a valid combination of the three variances?

　　題目來源：June 2014 past exam paper

　　考察知識點：variance的計算與理解，operating statement利潤表的調(diào)節(jié)。

　　來源：ACCA學(xué)習(xí)幫