2021年acca考试F2科目练习题与解析(36)
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】Which is the best description of below labour cost graph?
选项:A. A straight time rate scheme with a guaranteed minimum wage
B. A straight piece rate scheme with a guaranteed minimum wage
C. A differential time rate scheme with a guaranteed minimum wage
D. A differential piece rate scheme with a guaranteed minimum wage
2.【单选题】A packing department of a certain factory shows the following data.
Normal working day 8 hours
Basic rate of pay per hour $7
Standard time allowed to produce 1 unit 3 minutes
Premium bonus payable at the basic rate 50% of time saved
On a particular day Rose finishes 200 units. What is her gross pay for the day?
选项:A. $35
B. $56
C. $63
D. $70
1.【答案】B。
解析:横轴是Output,上图表示的是Labour cost 和Output的关系, 所以是piece work scheme,且两者呈现线性相关,没有波动。“横线”不变部分表示a guaranteed minimum wage。
知识点:Remuneration methods (Chapter 7 Accounting for labour)
2.【答案】C。
解析:完成200 units标准花600 minutes (10 hours),实际Rose 8 hours就完成了,所以节省的时间是2 hours。
Basic salary (8 hours×$7 per hour): $56
Premium bonus (2 hours×50%×$7 per hour): $7
Gross pay = 56+7 = $63
知识点:Remuneration methods (Chapter 7 Accounting for labour)
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