2021年acca考试F2科目练习题与解析(13)
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 company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to these supervisors be classified?
选项:
A. As an administration overhead
B. As a direct labour cost
C. As a direct production expense
D. As a production overhead
2.【多选题】A company manufactures and sells toys. Which TWO of these costs are classified as distribution costs?
选项:
A. Commission paid to sales staff
B. Depreciation of its own fleet of delivery vehicles
C. Rental of the finished goods warehouse
D. Costs associated with a marketing campaign
1.【答案】D。
解析: Supervisors从事生产活动,因此可以排除管理费用(administration overhead)。他们监管了所有产品的生产,因此他们的工资无法全部追溯到单一产品上,所有是indirect cost,排除direct labour cost和direct production expense。他们的工资应该归类于indirect production overhead costs。
知识点:Direct costs and indirect costs (Chapter 3 Cost classification)
2.【答案】BC。
解析:Distribution costs指与将成品(finished goods)从生产线送到客户手中直接相关的成本。在送到customer手中之前,finished goods可能会储存在仓库中一段时间,因此这段时间的仓库租金也会被视作distribution costs。此外,还需要vehicles进行配送产品,与这些vehicles相关的费用都被视作distribution costs。销售人员的佣金和营销费用都属于selling costs。
知识点:Total product/service costs (Chapter 3 Cost classification)
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