2021年acca考试F2科目第八章练习题与解析(41)
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【单选题】Which of the following is correct when considering the allocation, apportionment and reapportionment of overheads in an absorption costing situation?
A. Allocation is the situation where part of an overhead is assigned to a cost centre
B. Costs may only be reapportioned from production centres to service centres
C. Any overheads assigned to a single department should be ignored
D. Only production related costs should be considered
【单选题】A company has over-absorbed fixed production overheads for the period by $3,600. The fixed production overhead absorption rate was $9 per unit and is based on the normal level of activity of 6,000 units. Actual production was 5,100 units.
What was the actual fixed production overheads incurred for the period?
A. $42,300
B. $45,900
C. $49,500
D. $54,000
【答案】D。
解析:在吸收成本法下,在分配、分摊和重新分配间接费用时,只应考虑与生产有关的费用。
知识点:Introduction to absorption costing (Chapter 8 Accounting for overheads)
【答案】A。
解析:
| $ | |
| Actual fixed production overheads | X |
| Absorbed fixed production overheads (5,100 x $9) | 45,900 |
| Over-absorbed fixed production overheads | 3,600 |
知识点:Over and under absorption of overheads (Chapter 8 Accounting for overheads)
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