2021年acca考试F2科目练习题与解析(15)
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】Which of the following is concerned about fixed costs?
选项:
A. Constant per unit of output
B. Variable in total when production volume changes within an activity level
C. Constant in total when production volume changes within an activity level
D. Easily controlled by management
2.【单选题】The following data relate to the overhead expenditure of a contract plasterers at two activity levels.
Square metres plastered 6,800 7,500
Overheads $37,575 $40,935
What is the estimate of the overheads if 9,870 square metres are to be plastered?
选项:
A. $47,376
B. $52,311
C. $53,870
D. $54,539
1.【答案】C。
解析:在一定产量范围内,产量增加,总成本不变的部分是固定成本。产量增加,总成本随之成比例增加的部分是变动成本。车间经理比较容易通过控制产量控制变动成本,固定成本短期内较难改变。
知识点:Cost behaviour patterns (Chapter 4 Cost behaviour)
2.【答案】B。
解析:用High-low method把variable and fixed element拆分出来。
Variable cost = (40,935-37,575)/(7,500-6,800)=$4.8 per unit
Fixed cost = $37,575-4.8×6,800=$4,935
If 9,870 square metres, 9,870×4.8+4,935 = $52,311.
知识点:Determining the fixed and variable elements of semi-variable costs (Chapter 4 Cost behaviour)
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