您现在的位置:首页 > 会计考试 > acca > 考试题库 > 题库 >

2021年acca考试F2科目第九章练习题与解析(50)进入阅读模式

2021年acca考试F2科目第九章练习题与解析(50) 进入阅读模式 点我咨询

2020-12-21 09:20:02| 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】In a period where opening inventories were 26,000 units and closing inventories were 30,000 units, a company had a profit of $95,000 using marginal costing. If the fixed overhead absorption rate was $6 per unit, the profit using absorption costing would be which of the following?

A. $71,000

B. $95,000

C. $119,000

D. Impossible to calculate without more information

【单选题】Cost and selling prices details for product A are as follows.

Direct materials $10.20 per unit
Direct labour $12.00 per unit
Variable overhead $5.80 per unit
Fixed overhead absorption rate $8.00 per unit
Profit $14.00 per unit
Selling price $50.00 per unit

Budgeted production for the month was 6,200 units although the company managed to produce 7,000 units, selling 6,500 of them and incurring fixed overhead costs of $64,000. What is the absorption costing profit for the month?

A. $75,000

B. $79,000

C. $83,000

D. $87,000

1 2

(责任编辑:张凤娇)
THE END  

声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。

返回顶部

免责声明:本站所提供试题均来源于网友提供或网络搜集,由本站编辑整理,仅供个人研究、交流学习使用,不涉及商业盈利目的。如涉及版权问题,请联系本站管理员予以更改或删除。

中公教育

回复“2022”领取备考大礼包

点我咨询

热门招聘关注查看备考干货关注查看实时互动关注查看

猜你喜欢 换一换  

微信公众号
微博二维码
咨询电话

400 6300 999

在线客服 点击咨询

投诉建议:400 6300 999