2021年acca考试F2科目练习题与解析(20)
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 incurs the following costs at various activity levels:
| Total costs ($) | 22,650 | 23,750 | 20,600 |
| Activity level (units) | 5,000 | 5,500 | 4,500 |
Using the high-low method, what is the variable cost per unit (to the nearest whole number)?
选项:
A. $ 2 per unit
B. $ 3 per unit
C. $ 4 per unit
D. $ 5 per unit
2.【单选题】The following diagram represents the behaviour of one element of cost:
选项:
A. Weekly total labour cost when there is a fixed wage for a standard 35 hour week but a extra constant unit cost payment for piecework.
B. Annual heating and lighting cost where the electricity supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption but subject to a maximum annual charge.
C. Total direct material cost for a period if the supplier charges a lower unit cost on all units once a certain quantity has been purchased in that period.
D. Total direct material cost for a period where the supplier charges a constant amount per unit for all units supplied up to a maximum charge for the period.
1.【答案】B。
解析:用High-low method找到高低点。
Variable cost = (23,750-20,600)/(5,500-4,500)=$3.15 per unit,要求取整。
知识点:Determining the fixed and variable elements of semi-variable costs (Chapter 4 Cost behaviour)
2.【答案】B。
解析:电暖费基于一个固定值(based on a fixed charge),然后按照一个固定的单位电价收取费用( plus a constant unit cost for consumption),最后又有一个最大值(but subject to a maximum annual charge)。
知识点:Introduction to cost behaviour (Chapter 4 Cost behaviour)
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