2014年ACCA考试考前每日一练集锦(7)-高顿教育

　　2014年12月ACCA考试备考已经开始，为了让大家更好更快地进入到复习的a1状态，高顿网校小编为大家整理了：2014年ACCA考试考前每日一练集锦(7)

　　1.An organisation operates a piecework system of remuneration, but also guarantees its employees 80% of a time-based rate of pay which is based on $20 per hour for an eight hour working day. Three minutes is the standard time allowed per unit of output. Piecework is paid at the rate of $18 per standard hour.

　　If an employee produces 200 units in eight hours on a particular day, what is the employee’s gross pay for that

　　day?

　　A $128

　　B $144

　　C $160

　　D $180

　　【参考答案】：D

　　2.A company uses an overhead absorption rate of $3·50 per machine hour, based on 32,000 budgeted machine hours for the period. During the same period the actual total overhead expenditure amounted to $108,875 and 30,000 machine hours were recorded on actual production.

　　By how much was the total overhead under or over absorbed for the period?

　　A Under absorbed by $3,875

　　B Under absorbed by $7,000

　　C Over absorbed by $3,875

　　D Over absorbed by $7,000

　　【参考答案】：A

　　3.Q’s trial balance failed to agree and a suspense account was opened for the difference. Q does not keep receivables and payables control accounts. The following errors were found in Q’s accounting records:

　　(1) In recording an issue of shares at par, cash received of $333,000 was credited to the ordinary share capital account as $330,000

　　(2) Cash of $2,800 paid for plant repairs was correctly accounted for in the cash book but was credited to the plant asset account

　　(3) The petty cash book balance of $500 had been omitted from the trial balance

　　(4) A cheque for $78,400 paid for the purchase of a motor car was debited to the motor vehicles account as $87,400.

　　Which of the errors will require an entry to the suspense account to correct them?

　　A 1, 2 and 4 only

　　B 1, 2, 3 and 4

　　C 1 and 4 only

　　D 2 and 3 only

　　【参考答案】：B

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