2021年acca考试F2科目练习题与解析(12)
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.【多选题】Which TWO of the following items might be a suitable cost unit within
the credit control department of a company?
选项:
A. Telephone bill
B. Cheque received and processed
C. Customer account
D. Stationery cost
2.【单选题】Which of the following best describes a period cost?
选项:
A. A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.
B. A cost that is incurred regularly every period, eg. every month or quarter.
C. A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.
D. A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treated as an expense for the period when the inventory is actually sold.
1.【答案】BC。
解析:Stationary cost和telephone bill属于部门的expense,它们不是合适的cost units。
知识点:Cost codes, cost units and cost objects (Chapter 3 Cost classification)
2.【答案】C。
解析:期间费用当期全部扣除,不会随着inventory结转到下一个会计期间。
知识点:Cost codes, cost units and cost objects (Chapter 3 Cost classification)
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!





