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英国特许公认会计师学习:ACCA F2每日一练

2013-06-14 15:57来源:打印订阅
[导读]英国特许公认会计师:ACCA F2每日一练

  A company uses absorption costing with
  a predetermined hourly overhead absorption rate.
  The following situations arose last month:
  (i) Actual hours worked exceeded planned hours.
  (ii) Actual overhead expenditure exceeded planned expenditure.
  Which of the following statements is correct?
  A.Situation (i) would cause overheads to be
  over absorbed and situation (ii) would cause overheads to be
  under absorbed.
  B.Situation (i) would cause overheads to be under
  absorbed and situation (ii) would cause overheads to be over
  absorbed.
  C.Both situations would cause overheads to be over absorbed.
  D.Both situations would cause overheads to be under absorbed.

  答案:A

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