F2题库_2019年acca考试F2第12章模拟练习题(3)
小伙伴们,acca考试题库来啦!很多想要报考acca考试的考生,不知道该如何准备全英文考试,中公小编为大家收集的关于accaF2科目第十一章练习题及模拟题,帮助大家更好学习acca,早日拿下acca证书。
1.In a process account, how are abnormal losses valued?
A. At their scrap value
B. The same as good production
C. At the cost of raw materials
D.The same as normal losses
2.Which TWO of the following are necessary if forecasts obtained from a time series analysis are to be reliable?
A. The trend must not be increasing or decreasing
B. The trend must continue as in the past
C.Extrapolation must not be used
D.The same pattern of seasonal variation must continue as in the past
1.The correct answer is : The same as good production
Abnormal losses are valued at the same unit rate as good production, so that their occurrence does not affect the cost of good production.
2.The correct answers are :The trend must continue as in the past and The same pattern of seasonal variation must continue as in the past
Provided the multiplicative model is used, it does not matter if the trend is increasing or decreasing.
Forecasts are made on the assumption that the previous trend will continue.
In general, extrapolation does not produce reliable estimates but in forecasting the future using time series analysis we have no option but to extrapolate.
Forecasts are made on the assumption that previous seasonal variations will continue.
以上就是acca F2练习题,多多练习才能拿下acca!如果想要了解更多acca相关信息,请关注中公财经网。
欢迎关注(中公教育会计考试频道)
及时掌握会计考试信息
回复“2022”领取备考大礼包
声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。
如果对你有帮助的话,就点个赞吧!





