更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

ACCA知识点：直接人工　　

来源：高顿网校 2015-04-22

　Direct Labour

　　1 Direct labour is one of the key areas of the syllabus and you can therefore expect to see it in the exam that you will be facing.

　　2 Direct wages are all wages paid for labour(either as basic hours or as overtime) expended on work on the product itself.

　　3 Direct wages costs are charged to the product as part of the prime cost.

　　4 Examples of groups of labour receiving payment as direct wages are as follows.

　　a) Workers engaged in altering the condition or composition of the product.

　　b) Inspectors,analysts and testers specifically required for such production.

　　c) Foremen,shop clerks and anyone else whose wages are specifically identified.

　　5 Two trends may be identified in direct labour costs.

　　a) The ratio of direct labour costs to total product cost is falling as the use of machinery increases,and hence depreciation charges increase.

　　b) Skilled labour costs and sub-contractors' costs are increasing as direct labour costs decrease.

　　【Question】A direct labour employee's wage in week 5 consists of the following.

　　（1）Basic pay for normal hours worked,36 hours at $4 per hour＝$144

　　（2）Pay at the basic rate for overtime,6 hours at $4 per hour＝$24

　　（3）Overtime shift premium,with overtime paid at time-and-a-quarter 1/4×6 hours×$4 per hour＝$6

　　（4）A bonus payment under a group bonus(or 'incentive')scheme-bonus for the month＝$30

　　（5）Total gross wages in week 5 for 42 hours of work＝$204

　　What is the direct labour cost for this employee in week 5?（）

　　A．$144

　　B．$168

　　C．$198

　　D．$204

　　【Answer】B

　　【Explanation】Let's start by considering a general approach to answering multiple choice questions(MCQs).In a numerical question like this,the best way to begin is to ignore the available options and work out your own answer from the available data.If your solution correstonds to one of the four options them mark this as your chosen answer and move on.Don't waste time working out whether any of the other options might be correct.If your answer does not appear among the available options them check your workings.If it still does not correspond to any of the options them you need to take a calculated guess.

　　Do not make the common error of simply selecting the answer which is closest to yours.The best thing to do is to first eliminate any answers which you know or suspect are incorrect,For example you could eliminate C and D because you know that group bonus schemes are usually indirect costs.You are then left with a choice between A and B,and at least you have now improved your

　　chances if you really are guessing,

　　The correct answer is B because the basic rate for overtime is a part of direct wages cost,It is only the overtime premium that is usually regarded as an overhead or indirect cost.

　　高顿网校温馨提醒

　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

ACCA网络课程	课程专业名称	讲师	试听
85%的人正在学习该课程	ACCA 全维度网课体验课程实景课堂与独立录制覆盖所有知识点，根据学习计划推进学习进度	高顿名师
70%的人正在学习该课程	ACCA网课全科卡（8.2折）为零基础刚开始学习ACCA的学员特别定制	高顿名师

　　ACCA考试免费题库【手机题库下载】| 在线直播

　　ACCA高清网课免费体验 ACCA名师精品班免费试听

　　精彩推荐：

ACCA到底是什么意思？

ACCA特许公认会计师职业发展与分析

2015年6月ACCA考试常见问题解析

2015年6月ACCA备考辅导专题　　2014年ACCA考试真题和答案汇总

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。