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2021年acca考试F2科目第八章练习题与解析(43)进入阅读模式

2021年acca考试F2科目第八章练习题与解析(43) 进入阅读模式 点我咨询

2020-12-18 08:59:04| 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 factory consists of two production cost centres (A and B) and two service cost centres (M and N). The total allocated and apportioned overhead for each is as follows:

A B M N
$86,000 $79,000 $47,000 $27,500

It has been estimated that each service cost centre does work for the other cost centres in the following proportions:

  A B M N
Percentage of service cost centre M to 50 45   5
Percentage of service cost centre N to 40 50 10  

After the reapportionment of service cost centre costs has been carried out using a method that fully recognises the reciprocal service arrangements in the factory, what is the total overhead for production cost centre A?

A. $120,500

B. $120,986

C. $121,000

D. $123,000

【单选题】The following data is available for a paint department for the latest period.

Budgeted production overhead $240,000
Actual production overhead $240,000
Budgeted machine hours 80,000
Actual machine hours 70,000

Which of the following statements is correct?

A. There was no under or over absorption of overhead

B. Overhead was $34,286 over absorbed

C. Overhead was $30,000 under absorbed

D. Overhead was $30,000 over absorbed

1 2

(责任编辑:张凤娇)
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