2021年acca考试F2科目练习题与解析(33)
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 uses an item of inventory as follows.
| Purchase price | $18 per unit |
| Annual demand | 2,000 units |
| Annually cost of holding one unit | $0.4 |
| Ordering cost | $16 |
| EOQ | 400 units |
What is the minimum total cost assuming a discount of 2% applies to the purchase price and to holding costs on orders of 500 and over?
选项:
A. 35,442
B. 36,160
C. 35,000
D. 36,960
2.【单选题】A company makes the following purchases and sales.
| 5 June | Purchases | 6,000 units for $12,000 |
| 30 June | Sales | 1,000 units for $3,000 |
| 18 July | Sales | 2,000 units for $7,000 |
| 31 July | Purchases | 500 units for $1,200 |
| 8 August | Sales | 1,500 units for $3,200 |
At 31 August which of the following closing inventory valuations using LIFO is correct?
选项:
A. $4,320
B. $4,200
C. $4,120
D. $4,000
1.【答案】A。
解析:
没有折扣:Total cost=Purchase cost+Ordering cost+Holding cost
=18×2,000 + D/Q ×Co + Q/2 ×Ch
=36,000+2,000/400×16+400/2×0.4
=36,160
有2%折扣:Total cost=Purchase cost+Ordering cost+Holding cost
=18×2,000×98% + D/Q ×Co + Q/2 ×Ch
=36,000×98%+2,000/500 ×16+500/2 × 0.4×98%
=35,442
因此当订购数量为500时,总成本最低为$35,442。
知识点:EOQ (with bulk discount) (Chapter 6 Accounting for material)
2.【答案】D。
解析:LIFO: 后进来的存货先卖出
| 18/7 | Closing inventory | 3,000 units for $6,000 |
| 31/7 | Closing inventory | 3,000 units for $6,000 500 units for $1,200 |
| 8/8 | Closing inventory | 2,000 units for $4,000 |
知识点:Inventory valuation (FIFO, LIFO,AVCO) (Chapter 6 Accounting for material)
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