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F2题库_2019年ACCA考试F2第五章模拟练习题(3)
2019-08-13 14:42:21 来源: 中公财经 浏览量:

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acca考试题

1.A company calculates the following under a standard absorption costing system.

(i) The sales volume margin variance

(ii) The total fixed overhead variance

(iii) The total variable overhead variance

If a company changed to a standard marginal costing system, which variances could change in value?

A. (i) only

B. (ii) only

C. (i) and (ii) only

D. (i), (ii) and (iii)

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