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2021年acca考试F2科目第七章练习题与解析(33)进入阅读模式

2021年acca考试F2科目第七章练习题与解析(33) 进入阅读模式 点我咨询

2020-12-16 09:26:02| 来源:中公财经

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

【多选题】Which TWO of the following statements about group bonus schemes are true?

A. Group bonus schemes are difficult to administer comparing with individual schemes.

B. It is easier to award each individual's performance within a group bonus scheme.

C. Both production and non-production employees can be rewarded as part of a group incentive scheme

D. When increased output depends on a number of people all making extra effort, group bonus schemes are more appropriate than individual schemes.

【单选题】X Co has recorded the following wages costs for direct production workers for November.

Basic pay $89,500
Overtime premium $3,500
Sick pay $400
Idle time pay $800
Total wages incurred $94,200

The overtime was worked for customer’s special request.

What are the accounting entries for above wages costs?

选项:

    Debit ($) Credit ($)
A. Work in progress account
Overtime control account
Wages control account
93,000
1,200
 
 
 
94,200
B. Work in progress account
Overtime control account
Wages control account
89,500
4,700
 
 
94,200
C. Wages control account
Work in progress account
Overtime control account
94,200  
93,000
1,200
D. Wages control account
Work in progress account
Overtime control account
94,200  
89,500
4,700

1 2

(责任编辑:张凤娇)
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