2021年acca考试F2科目练习题与解析(11)
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 is the manager of a profit centre likely to have control?
选项:
A. Apportioned head office costs
B. Controllable costs
C. Capital investment in the centre
D. Selling prices
2.【单选题】Which of the following best describes a controllable cost?
选项:
A. A cost which can be influenced by its budget holder.
B. A specific cost of an activity or business which would be avoided if the activity or business did not exist.
C. A cost for which the behaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.
D. A cost which arises from a decision already taken, which cannot, in the short run, be changed.
1.【答案】BD。
解析:利润中心的管理者通常对收入的产生有控制权,比如销售价格和可以控制的产品成本。 从head office分摊来的成本是利润中心管理者无法控制的。一个部门的负责人对这个部门的资本投入是没有控制权的,除非这是一个investment centre。
知识点:Responsibility centres (Chapter 3 Cost classification)
2.【答案】A。
解析:Controllable cost指的是在一定的时间范围内,能够直接受到给定管理者影响的支出项目。
知识点:Responsibility centres (Chapter 3 Cost classification)
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