2021年acca考试F2科目练习题与解析(9)
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 firm has to pay a 50c per unit royalty to the inventor of a device which it manufactures and sells.
选项:
A. Administrative overhead
B. Production overhead
C. Direct expense
D. Selling expense
2.【多选题】Which TWO of the following would be classed as indirect labour?
选项:
A. A stores assistant in a factory store
B. Assembly workers in a company manufacturing televisions
C. Plasterers in a construction company
D. A consultant in a firm of management consultants
E. Factory cleaning staff
1.【答案】C。
解析:Royalty cost 可以全部追溯到产品上,它是作为生产该产品的直接后果而产生的。因此它被归类于direct expense。Administrative overhead、production overhead、Selling expense均不可全部追溯到单一产品或服务上,属于indirect cost或overheads。
知识点:Direct costs and indirect costs (Chapter 3 Cost classification)
2.【答案】AE。
解析:付给工厂商店店员的工资以及付给清洁工人的工资都不能完全追溯到单一产品或服务上,因此这些属于间接人工成本。
知识点:Direct costs and indirect costs (Chapter 3 Cost classification)
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