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
高顿网校小编寄语：人生终有许多选择。每一步都要慎重。但是一次选择不能决定一切。不要犹豫，作出选择就不要后悔。只要我们能不屈不挠地奋斗，胜利就在前方。
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