2021年acca考试F2科目第八章练习题与解析(46)
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【多选题】Consider the following statements, regarding the reapportionment of service cost centre overheads to production cost centres, where reciprocal services exist.
Which TWO statements are correct?
A. The step down method results in costs being reapportioned between service cost centres
B. The direct method results in costs being reapportioned between service cost centres
C. If the step down method is used, the order in which the service cost centre overheads are reapportioned is irrelevant
D. If the direct method is used, the order in which the service cost centre overheads are reapportioned is irrelevant
【单选题】X Co has two service centres serving two production departments. Overhead costs apportioned to each department are as follows.
| Production departments | Service centres | |||
| A | B | Stores | Canteen | |
| $ | $ | $ | $ | |
| Allocated and apportioned overheads | 560,400 | 180,600 | 265,300 | 66,500 |
| Estimated work done by the service centres for other departments | ||||
| Stores | 40% | 40% | --- | 20% |
| Canteen | 50% | 30% | 20% | --- |
The business uses the direct method of apportionment.
After the apportionment of the service centres to the production departments, what will the total overhead cost be for the A department?
A. $699,770
B. $712,081
C. $741,245
D. $734,613
【答案】AD。
解析:The step down method 考虑了两个服务部门overhead 的互相分配,A正确。The direct method 忽略两个服务部门overhead的互相分配,B错误。如果使用step down method, reapportioned服务成本考虑再分配的顺序,是相关的,C错误。相反D正确。
知识点:Overhead apportionment-Reapportionment service department overheads(Chapter 8 Accounting for overheads)
【答案】D。
解析:
| Production departments | Service centres | |||
| A | B | Stores | Canteen | |
| Overhead | 560,400 | 180,600 | 265,300 | 66,500 |
| Reapportion stores(40:40) | 132,650 | 132,650 | (265,300) | --- |
| Reapportion canteen(50:30) | 41,563 | 24,937 | --- | (66,500) |
| 734,613 | 338,187 | |||
知识点:Overhead apportionment-Reapportionment service department overheads(Chapter 8 Accounting for overheads)
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