2021年acca考试F2科目练习题与解析(21)
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 factory manufactures a single product. The total cost of making 60,000 units is $105,670 and the total cost of making 87,500 units is $146,920. Within this range of activity the total fixed costs remain unchanged.
What is the fixed cost of the product (to 2 dp)?
选项:
A. $15,670
B. $15,920
C. $16,570
D. $16,920
2.【单选题】 The supplier gives 10% discount when total purchases of raw material exceed 30,000 units in any one period, but only extra units purchased, are invoiced at a lower cost per unit.
Which of the following graphs describe the behaviour of the total material cost above?
选项:
A. Graph A
B. Graph B
C. Graph C
D. Graph D
1.【答案】A。
解析:Variable cost = (146,920-105,670)/(87,500-60,000)=1.5
Fixed cost = 146,920-87,500×1.5=15,670
知识点:Determining the fixed and variable elements of semi-variable costs (Chapter 4 Cost behaviour)
2.【答案】D。
解析:超过30,000 units,超额的采购量才打九折,所以不会出现“断崖式”地下跌,只是超额采购之后,采购总价上升变缓慢了。
知识点:Introduction to cost behaviour (Chapter 4 Cost behaviour)
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