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2021年acca考试F2科目第十一章练习题与解析(67)进入阅读模式

2021年acca考试F2科目第十一章练习题与解析(67) 进入阅读模式 点我咨询

2020-12-25 09:00:40| 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 company manufactures Chemical P, in a single process. At the start of the month there was no work-in- progress. During the month 500 litres of raw material were input into the process at a total cost of $10,000. Conversion costs during the month amounted to $5,000. At the end of the month 400 litres of Chemical X were transferred to finished goods inventory. The remaining work-in-progress was 100% complete with respect to materials and 80% complete with respect to conversion costs. There were no losses in the process and there is no scrap value available during months when losses occur.

If there had been a normal process loss of 10% of input during the month what would the value of this loss have been?

A. Nil

B. $750

C. $1,500

D. $2,250

【单选题】In a particular process, the input for the period was 5,000 units. There were no inventories at the beginning or end of the process. Normal loss is 10% of input. In which of the following circumstances is there an abnormal gain?

(1)Actual output = 4,000 units

(2)Actual output = 4,650 units

(3)Actual output = 5,000 units

A. 1 only

B. 2 only

C. 1 and 2 only

D. 2 and 3 only

1 2

(责任编辑:张凤娇)
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