Question：Which of the following statements about predetermined overhead absorption rates are true?
A. (i) Using a predetermined absorption rate avoids fluctuations in unit costs caused by abnormally high or low overhead expenditure or activity levels
B. (ii) Using a predetermined absorption rate offers the administrative convenience of being able to record full production costs sooner
C. (iii) Using a predetermined absorption rate avoids problems of under/over absorption of overheads because a constant overhead rate is available
The correct answer is: (i) and (ii)
解析：Statement (i) is correct because a constant unit absorption rate is used throughout the period.
Statement (ii) is correct because 'actual' overhead costs, based on actual overhead expenditure and actual activity for the period, cannot be determined until after the end of the period.
Statement (iii) is incorrect because under/over absorption of overheads is caused by the use of predetermined overhead absorption rates.
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>>>
写评论
