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2021年acca考试F2科目第十一章练习题与解析(71)进入阅读模式

2021年acca考试F2科目第十一章练习题与解析(71) 进入阅读模式 点我咨询

2020-12-25 09:57:48| 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 uses process costing to establish the cost per unit of its output.

The following information was available for the last month:

Input units 24,000
Output units 22,000
Opening inventory 1,000 units, 100% complete for materials and
70% complete for conversion costs
Closing inventory 3,000 units, 100% complete for materials and
30% complete for conversion costs

The company uses the weighted average method of valuing inventory.

What were the equivalent units for conversion costs?

A. 20,400 units

B. 21,100 units

C. 21,600 units

D. 22,900 units

【单选题】A company uses process costing to value its output. The following was recorded for the period:

Input materials 7,200 units at $8 per unit
Conversion costs $46,500
Normal loss 8% of input valued at $5 per unit
Actual loss 600 units

There were no opening or closing inventories.

What was the valuation of one unit of output to one decimal place?

A. $15.7

B. $15.3

C. $14.5

D. $14.1

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(责任编辑:张凤娇)
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