ACCA考试 F2考试试题每日一练（2）
【摘要】 考必过小编为大家整理了关于ACCA考试 F2考试试题每日一练（2）的信息，希望可以帮助到大家，下面我们就一起来看下ACCA考试 F2考试试题每日一练（2）的具体内容吧！
ACCA考试 F2考试试题每日一练（2）
备考ACCA考试，好的学习方法很重要，但是练习也很重要，下面考必过就给大家分享一些，ACCA考试F2考试试题，备考的小伙伴赶紧来练练手吧。
1. A company operates a job costing system. Job number 1207 requires $80 of direct materials and $120 of direct labour. Direct labour is paid at a rate of $12 per hour. Direct expenses for the job are $50. Production overheads are absorbed at a rate of $40 per direct labour hour and non-production overheads are absorbed at a rate of 110% of prime cost.
What is the total cost of job number 1207?
$()
答案:$925
Prime cost= $250 (80 + 120 + 50)
Overheads = $675 ((120/ 12)x40) + (1.1 X 250)
Total cost= $925 (250 + 675)
2. Which TWO of the following problems are associated with performance measurement in public sector organisations?
A.The profit is difficult to measure
B.Unable to compare with the competition
C.Performance measures are difficult to define
D.Regional benchmarking cannot be carried out
答案： Unable to compare with the competition and Performance measures are difficult to define
It is not possible to compare with the competition. With public sector services there is rarely any market competition. This makes it difficult to know whether they are performing well.
Performance measures are difficult to define. Measures of output quantity and output quality provide insufficient evidence of, for example, a local authority\'s success in serving the community.
Regional benchmarking is a useful way of overcoming performance measurement problems in the public sector.
Public sector organisations rarely exist to make a profit so attempts to measure profit are invalid.
3. A company manufactures and sells a single product. Next year the budgeted total fixed production costs are $480,000, budgeted sales are 24,000 units and budgeted production is 25,000 units. The budgeted profit for next year using absorption costing principles is $57,500.What is the budgeted profit for next year using marginal costing principles?
A.$76,700
B.$77,500
C.$38,300
D.$37,500
答案：$38,300
Budgeted fixed production cost per unit = $19.2 (480,000 125,000)
Marginal costing profit = $38,300 (57 ,500 - (25,000 - 24,000)x 19.2)
以上就是考必过分享给大家的ACCA考试F2考试试题的内容，希望可以帮助到大家。如果想要了解更多关于ACCA考试的试题，敬请关注考必过！
以上就是考必过小编为大家整理的关于ACCA考试 F2考试试题每日一练（2）的相关信息，想了解更多考试最新资讯可以关注考必过。