2021年acca考试F2科目练习题与解析(29)
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1.【单选题】The material stores control account for a company for August looks like this:
Which of the following statements are correct?
(1) Issues of direct materials during August were $13,000
(2) Issues of direct materials during August were $55,000
(3) Issues of indirect materials during August were $22,000
(4) Purchases of materials during August were $70,000
选项:
A. (1) and (4) only
B. (2) and (4) only
C. (2), (3) and (4) only
D. All of them
2.【单选题】A manufacturing company uses 100,000 components at an even rate during a year. Each order placed with the supplier of the components is for 9,000 components, which is the economic order quantity. The company holds a buffer inventory of 600 components. The annual cost of holding one component in inventory is $1.5. What is the total annual cost of holding inventory of the component?
选项:
A. $7,650
B. $6,750
C. $13,500
D. $8,000
1.【答案】C。
解析:Material stores control account账户左边为流进账户的项目,右边为从账户流出的项目。(1)应该改为direct materials returned from production were $13,000。
知识点:Accounting for material costs (Chapter 6 Accounting for material)
2.【答案】A。
解析:Annual holding cost = (EOQ/2 + buffer inventory)×Ch
= (9,000/2 + 600) × 1.5
= $7,650
知识点:EOQ (with bulk discount) (Chapter 6 Accounting for material)
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