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2021年acca考试F2科目第八章练习题与解析(37)进入阅读模式

2021年acca考试F2科目第八章练习题与解析(37) 进入阅读模式 点我咨询

2020-12-17 09:44:45| 来源:中公财经

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【单选题】Budgeted information relating to two departments in a company for the next period is as follows.

Individual direct labour employees within each department earn differing rates of pay, according to their skills, grade and experience. What is the most appropriate production overhead absorption rate for department B?

A. $50 per machine hour

B. 10% of direct labour cost

C. 43% of direct material cost

D. $0.8 per direct labour hour

【多选题】Which TWO of the following statements about predetermined overhead absorption rates are true?

A. Using a predetermined absorption rate offers the administrative convenience of being able to record full production costs sooner

B. Using a predetermined absorption rate avoids problems of under/over absorption of overheads because a constant overhead rate is available

C. Using a predetermined absorption rate avoids the problems associated with choosing an appropriate absorption base

D. Using a predetermined absorption rate avoids fluctuations in unit costs caused by abnormally high or low overhead expenditure or activity levels

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