以下是高顿网校小编为学员整理的：2014年ACCA考试考前每日一练集锦(1)
1.A manufacturing company operates a standard absorption costing system. Last month 25,000 production hours werebudgeted and the budgeted fixed production cost was $125,000. Last month the actual hours worked were 24,000and standard hours for actual production were 27,000.
What was the fixed production overhead capacity variance for last month?
A $5,000 Adverse
B $5,000 Favourable
C $10,000 Adverse
D $10,000 Favourable
【参考答案】：A
2.A company which operates a process costing system had work-in-progress at the start of last month of 300 units(valued at $1,710) which were 60% complete in respect of all costs. Last month a total of 2,000 units werecompleted and transferred to the finished goods warehouse. The cost per equivalent unit for costs arising last monthwas $10. The company uses the FIFO method of cost allocation.What was the total value of the 2,000 units transferred to the finished goods warehouse last month?
A $19,910
B $20,000
C $20,510
D $21,710
【参考答案】：A
3.The following statements have been made about value analysis.
(1) It seeks the lowest cost method of achieving a desired function
(2) It always results in inferior products
(3) It ignores esteem value
(4) It is applicable to both physical products and services
Which TWO of the above statements are true?
A 1 and 4
B 1 and 2
C 3 and 4
D 2 and 3
【参考答案】：A
高顿网校小编寄语：羡慕别人得到的，不如珍惜自己拥有的。
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