2021年acca考试F2科目练习题与解析(14)
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 describes a cost centre?
选项:
A. An amount of expenditure attributable to a particular activity
B. A unit of output or service for which costs are ascertained
C. A function or location for which costs are ascertained
D. A segment of the organisation for which budgets are prepared
2.【单选题】The overhead expenses of a company are coded using a four digit coding system, an extract from which is as follows:
The coding for the hire costs of a packing machine is 2395.
Which is the coding for the issue of indirect materials issued from stores to the machining department?
选项:
A. 2494
B. 2491
C. 2194
D. 2191
1.【答案】C。
解析:Cost centre是收集cost的地方,比如:一个职能部门就可以看作一个成本中心。
知识点:Responsibility centres (Chapter 3 Cost classification)
2.【答案】D。
解析:(21)指machine department,(91)指indirect material。
知识点:Cost codes, cost units and cost objects (Chapter 3 Cost classification)
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