2021年acca考试F2科目练习题与解析(19)
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】 The following information for discounts and sales has been established over the past four months:
| Month | Discounts given ($’000) | Sales revenue ($’000) |
| 1 | 3 | 155 |
| 2 | 2.5 | 140 |
| 3 | 4 | 167 |
| 4 | 5.5 | 164 |
Using the high-low method, which of the following is the correct equation for linking discounts and sales from the above data?
选项:
A. Sales revenue = 95,000 + (18×discounts given)
B. Sales revenue = 120,000 + (8×discounts given)
C. Discounts given = -15,000 + (0.125×sales revenue)
D. Discounts given = -5,900 + (0.06×sales revenue)
2.【单选题】 A total cost is described as staying the same over a certain activity range and then increasing or decreasing but remaining stable over a revised activity range in the short term.
What type of cost is this?
选项:
A. A semi-fixed cost
B. A fixed cost
C. A variable cost
D. A step cost
1.【答案】B。
解析:通常,销售量会随着折扣力度的增加而增加。所以折扣力度是因变量,是我们找高低点的依据。
Variable cost = (164-140)/(5.5-2.5)=8
Fixed cost = 164-8×5.5=120
知识点:Determining the fixed and variable elements of semi-variable costs (Chapter 4 Cost behaviour)
2.【答案】D。
解析:在一定活动量范围内,总成本保持不变;超出这个范围,总成本整体变动,但在新范围内依旧保持不变。这些都是step cost的特征。
知识点:Cost behaviour patterns (Chapter 4 Cost behaviour)
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