在历年考试中，fixed overhead variance的计算以及operating statement利润表的调节一直都是ACCA(MA)科目考试的难点，对此，深空网选取了一些历年的经典真题，着重为大家详解这个考点以及解题思路。

【第一题】

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)

考察知识点：AC,MC的概念与理解，variance的概念与理解。

【第二题】

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

考察知识点：variance的计算与理解，operating statement利润表的调节。

【第三题】

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

考察知识点：variance的计算与理解，operating statement利润表的调节。

【第四题】

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?

考察知识点：variance的计算与理解，operating statement利润表的调节。