2021年acca考试F2科目练习题与解析(17)
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 one of the above graphs may illustrate a step fixed cost - when the vertical axis represents cost incurred?
选项:
A. Graph 3
B. Graph 4
C. Graph 5
D. Graph 6
2.【单选题】 Amy company has recorded the following data in the two most recent periods.
| Period | 1 | 2 |
| Total production costs ($) | 28,176 | 31,046 |
| Level of activity (units) | 5,520 | 6,340 |
What is the best estimate of Amy's fixed costs per period?
选项:
A. $8,856
B. $8,556
C. $8,566
D. $8,586
1.【答案】A。
解析:Step fixed cost呈阶梯状上升的固定成本。
知识点:Cost behaviour patterns (Chapter 4 Cost behaviour)
2.【答案】A。
解析:用High-low method把variable and fixed element拆分出来。
Variable cost = (31,046-28,176)/(6,340-5,520)=$3.5 per unit
Fixed cost = $31,046-3.5×6,340=$8,856
知识点:Determining the fixed and variable elements of semi-variable costs (Chapter 4 Cost behaviour)
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