Question：Consider the following statements, regarding the reapportionment of service cost centre overheads to production cost centres, where reciprocal services exist:
The direct method results in costs being reapportioned between service cost centres
If the direct method is used, the order in which the service cost centre overheads are reapportioned is irrelevant
The step down method results in costs being reapportioned between service cost centres
If the step down method is used, the order in which the service cost centre overheads are reapportioned is irrelevant
Which statement(s) is/are correct?
A. 2 only
B. 1, 3 and 4
C. 2 and 3
D. 1, 2 and 4
The correct answer is:2 and 3.
解析：The direct method results in costs being re-apportioned between production centres (not between
service centres) so statement 1 is false. When using the direct method, it doesn't matter in which order the service overheads are re-apportioned so statement 2 is true. Statement 3 is true but statement 4 is false because the order does matter when using the step-down approach.
　　高顿网校温馨提醒
　　各位考生，2016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>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128 

展开全文