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2021年acca考试F2科目第十章练习题与解析(65)进入阅读模式

2021年acca考试F2科目第十章练习题与解析(65) 进入阅读模式 点我咨询

2020-12-24 09:10:14| 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】Amy Co operates a job costing system. Job number X789 requires $50 of direct materials and $45 of direct labour. Direct labour is paid at the rate of $4.50 per hour. Production overheads are absorbed at a rate of $10.25 per direct labour hour and non-production overheads are absorbed at a rate of 50% of prime cost.

What is the total cost of job number X789?

A. $102.50

B. $197.50

C. $245.00

D. $296.25

【单选题】Sprint Air is one airline company in UK. Last year, company carried excess baggage of 356,000 kg over a distance of 7,800 km at a cost of $8,330,400 for the extra fuel. What is the cost per kg-km?

选项:A. $1,068.00 per kg-km

B. $23.40 per kg-km

C. $3.00 per kg-km

D. $0.003 per kg-km

【单选题】A truck delivered cement to three clients in a week. The following information are available.

The truck cost $13,230 to operate in the week. Each client deliver was carried out separately, and the truck made no other deliveries in the week.

What is the cost per kilogram/kilometre of cement delivered in the week (to the nearest $0.001) ?

A. $0.004

B. $0.015

C. $6.300

D. $8.939

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(责任编辑:张凤娇)
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