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2021年acca考试F2科目第八章练习题与解析(40)进入阅读模式

2021年acca考试F2科目第八章练习题与解析(40) 进入阅读模式 点我咨询

2020-12-17 11:29:02| 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~

【单选题】Factory overheads can be absorbed by which of the following methods?

(1) $x per unit

(2) Machine hours

(3) Direct labour hours

(4) As a percentage of prime cost

A. 1 only

B. 1, 2 and 3 only

C. 2, 3 and 4 only

D. all of them

【多选题】The production overhead control account for M Co at the end of the period looks like this.

Production overhead control account
  $   $
Stores control 56,000 Work in progress 455,000
Wages control 196,000 Statement of profit or loss 32,000
Expense creditors 235,000    
  487,000   487,000 

Which TWO of the following statements are correct?

A. Indirect wages costs incurred were $196,000

B. Overhead absorbed during the period was $235,000

C. Indirect material issued from inventory was $56,000

D. Overhead for the period was over absorbed by $32,000

1 2

(责任编辑:张凤娇)
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