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ACCA考试F2考前模拟练习题

2013-08-28 15:01来源:会计师网打印订阅
[导读]ACCA考试中F阶段F2的两个练习题,希望各位ACCA学员掌握其中的知识点,积极备考。

  1、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

  2、A company manufactures a single product which it sells for £15 per unit.

  The product has a contribution to sales ratio of 40%. The company’s weekly break-even point is sales of £18,000.

  What would be the profit in a week when 1,500 units are sold?

  A £900

  B £1,800

  C £2,700

  D £4,500

  答案:B

( 责编:金木木 )
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