2020年F5考试选择题：有关松弛资源的相关考题
来源：长理培训发布时间：2020-03-06 18:44:26
【Questions】
7 Which of the following techniques is NOT relevant to target costing?
A Value analysis
B Variance analysis
C Functional analysis
D Activity analysis
8 A government department generates information which should not be disclosed to anyone who works outside of the
department. There are many other government departments working within the same building.
Which of the following would NOT be an effective control procedure for the generation and distribution of the
information within the government department?
A If working from home, departmental employees must use a memory stick to transfer data, as laptop computers
are not allowed to leave the department
B All departmental employees must enter non-disclosed and regularly updated passwords to access their computers
C All authorised employees must swipe an officially issued, personal identity card at the entrance to the department
before they can gain access
D All hard copies of confidential information must be shredded at the end of each day or locked overnight in a safe
if needed again
3 [P.T.O.
9 A jewellery company makes rings (R) and necklaces (N).
The resources available to the company have been analysed and two constraints have been identified:
Labour time 3R + 2N ≤ 2,400 hours
Machine time 0·5R + 0·4N ≤ 410 hours
The management accountant has used linear programming to determine that R = 500 and N = 400.
Which of the following is/are slack resources?
(1) Labour time available
(2) Machine time available
A 1 only
B 2 only
C Both 1 and 2
D Neither 1 nor 2
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