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ACCA考试 F2科目习题与解析
文章来源：网络
发布时间：2021-10-27 11:27
阅读：779次
ACCA考试备考一定少不了做大量的练习题，现小编为考生们整理了有关F2科目的知识点练习题，以方便大家做题备考。【点击免费下载>>>更多ACCA学习相关资料】
1.【单选题】A firm has to pay a 50c per unit royalty to the inventor of a device which it manufactures and sells.
A.Administrative overhead
B.Production overhead
C.Direct expense
D.Selling expense
【答案与解析】C。
【知识点】Direct costs and indirect costs
2.【多选题】Which TWO of the following would be classed as indirect labour?
A.A stores assistant in a factory store
B.Assembly workers in a company manufacturing televisions
C.Plasterers in a construction company
D.A consultant in a firm of management consultants
E.Factory cleaning staff
【答案与解析】AE。付给工厂商店店员的工资以及付给清洁工人的工资都不能完全追溯到单一产品或服务上，因此这些属于间接人工成本。
【知识点】Direct costs and indirect costs
3.【单选题】A manufacturing firm is very busy and overtime is being worked.How would the amount of overtime premium contained in direct wages normally be classed?
A.Administrative overheads
B.Direct labour costs
C.Part of prime cost
D.Factory overheads
【答案与解析】D。
【知识点】Functional costs
4.【多选题】A company makes chairs and tables.Which TWO of the following items would be treated as an indirect cost?
A.The salary of the sales director of the company
B.Staple to attach fire retardant labels to chairs
C.Fabric to cover the seat of a chair
D.Wood used to make a chair
E.Metal used for the legs of a chair
【答案与解析】AB。
【知识点】Direct costs and indirect costs
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