2021年acca考试F5科目练习题与解析(2)
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~
1.【单选题】A company had opening inventory of 48,500 units and closing inventory of 45,500 units. Profits based on marginal costing were $315,250 and on absorption costing were $288,250. What is the fixed overhead absorption rate per unit?
A $5.94
B $6.34
C $6.50
D $9.00
2.【单选题】A company has established a marginal costing profit of $72,300. Opening inventory was 300 units and closing inventory is 750 units. The fixed production overhead absorption rate has been calculated as $5/unit.
What was the profit under absorption costing?
A $67,050
B $70,050
C $74,550
D $77,550
1.【答案】D
Decrease in inventory levels = 48,500 – 45,500 = 3,000 units
Difference in profits = $315,250 – $288,250 = $27,000
Fixed overhead per unit = $27,000/3,000 = $9 per unit
If you selected one of the other options you attempted various divisions of all the data available in the question!
2.【答案】C
If inventory levels increase in a period, absorption costing will show a higher profit than marginal costing.
Difference in profit = change in inventory levels × overhead absorption rate per unit
= (750 units – 300 units) × $5 per unit
= 450 units × $5
= $2,250
Marginal costing profit 72,300$
Increase in profit 2,250$
Absorption costing profit 74,550$
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