2021年acca考试F5科目练习题与解析(1)
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】What was the fixed production overhead absorbed amount during year 4?
A $384,000
B $405,000
C $432,000
D $459,000
2.【单选题】By how much was the fixed production overhead under or over absorbed?
A Under absorbed by $27,000
B Under absorbed by $72,000
C Under absorbed by $75,000
D Over absorbed by $27,000
1.【答案】B
Budgeted absorption rate for fixed overhead = $360,000/8,000
= $45 per unit
Fixed overhead absorbed = 9,000 units × $45
= $405,000
2.【答案】A
Actual fixed overhead incurred $432,000
Fixed overhead absorbed $405,000 (from question 6)
Fixed overhead under absorbed $27,000
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