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2021年acca考试F2科目练习题与解析(29)
2021-02-23 09:24:44 来源: 中公财经 浏览量:

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

accaF2练习题

1.【单选题】The material stores control account for a company for August looks like this:

Which of the following statements are correct?

(1) Issues of direct materials during August were $13,000

(2) Issues of direct materials during August were $55,000

(3) Issues of indirect materials during August were $22,000

(4) Purchases of materials during August were $70,000

选项:

A. (1) and (4) only

B. (2) and (4) only

C. (2), (3) and (4) only

D. All of them

2.【单选题】A manufacturing company uses 100,000 components at an even rate during a year. Each order placed with the supplier of the components is for 9,000 components, which is the economic order quantity. The company holds a buffer inventory of 600 components. The annual cost of holding one component in inventory is $1.5. What is the total annual cost of holding inventory of the component?

选项:

A. $7,650

B. $6,750

C. $13,500

D. $8,000

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