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，会计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)
题目来源：December 2011 past exam paper
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
题目来源：December 2012 past exam paper
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
题目来源：June 2017 past exam paper
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?
题目来源：June 2014 past exam paper
考察知识点：variance的计算与理解，operating statement利润表的调节。
来源：ACCA学习帮
