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ACCA考试 F2考试试题每日一练（9）
报考2020年ACCA考试的小伙伴们，大家都有在认真备考吗？为了帮助大家更好的备考，下面考必过就给大家分享一个ACCA考试F2考试试题，备考的小伙伴赶紧来练练吧。
1.A company manufactures and sells a single product. Next year the budgeted total fixed production costs are $300,000, the budgeted sales are 100,000 units and the budgeted production is 120,000 units. The budgeted profit for next year using absorption costing principles is $80.000.
What is the budgeted profit for next year using marginal costing principles?
A.$140,000
B.$20,000
C.$30,000
D.$130,000
答案：$30,000
The difference between profits calculated under absorption costing and marginal costing principles is due to the treatment of fixed costs.
In absorption costing fixed costs are allocated to units produced. Therefore fixed costs will move from one financial period to another where not all units are sold, but are carried forward as inventory.
In marginal costing all fixed costs are set off against revenue in the period they are incurred. No fixed costs are carried forward.
Fixed cost per unit of production = $2.5 (300,000 1120,000)
Closing inventory = 20,000 (120,000 - 10,000)
Fixed cost held in closing inventory = $50,000 (2.5 x 20,000)
As the $50,000 of fixed cost would have been written off in the period under marginal costing, but carried forward under absorption costing, the absorption costing proft will be higher than under marginal costing principles by $50,000.
Therefore the profit using marginal costing principles is $30,000 (80,000 -50,000).
2. Which of the following statements about non-financial measures are true?
(1) Non-financial measures can be useful for indicating future financial performance
(2) Non-financial measures may help to prevent short termism
A.Statement 1 is true and statement 2 is false
B.Statement 1 is false and statement 2 is true
C.Both statements are true
D.Both statments are false
答案：Both statements are true
Statement 1 is true. For example the non-financial measure of poor customer satisfaction indicates that the financial measure of future sales may change.
Statement 2 is true. Financial performance measures used alone may provide managers with shorter term incentives which could be detrimental to the business in the long term. For example price increases applied in the short term may meet financial targets but damage customer relations in the longer term.
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