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2021年acca考试F2科目第七章练习题与解析(34)进入阅读模式

2021年acca考试F2科目第七章练习题与解析(34) 进入阅读模式 点我咨询

2020-12-16 09:25:59| 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~

【单选题】A company had 350 direct production employees at the beginning of last year and 295 direct production employees at the end of the year. During the year, a total of 80 direct production employees had left the company to work for a local competitor.

What is the labour turnover rate for last year?

A. 3.88%

B. 7.75%

C. 17.05%

D. 24.81%

【单选题】 John works as a member of a five-person team in the inspection department of a factory. The team is rewarded by a group bonus scheme whereby the team leader receives 30% of any bonus earned by the team, and one professional in the team also receives 30%, and the remaining bonus is shared evenly between John and the other team members. Details of output for one day are given below.

Hours worked by team 7 hours
Team production achieved 20 units
Standard time allowed to produce one unit 30 minutes
Group bonus payable at $10 per hour 50% of time saved

What is the bonus element of John's pay for this particular day?

A. $2.00

B. $3.50

C. $4.50

D. $15.00

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(责任编辑:张凤娇)
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