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F2题库_2019年ACCA考试F2第九章模拟练习题(1)
2019-10-09 16:10:59 来源: 中公财经 浏览量:

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acca考试题

1.Absorption costing will result in the same profit as marginal costing in which THREE of the following situations?

A.When inventory levels are constant

B.When opening and closing inventory volumes are the same

C.When no inventory is held as opening inventory and no inventory is held as closing inventory

D.When opening inventory is greater than closing inventory

E.When closing inventory is greater than opening inventory

(2 marks)

2. In process costing, what is an equivalent unit?

A.A unit of output in relation to which costs may be ascertained

B.The quantity of work achievable in one hour at standard levels of performance

C.Notional whole units which represent incomplete work

D.A unit of output which is identical to others previously manufactured in the same process

 

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