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ACCA考试 F2考试试题每日一练（5）
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. Which accounts should be debited and credited to form the correct journal entry to record the direct labour costs charged to production?
答案.Account to be debited Work-in-progress control
Account to be credited Wages control
Direct costs should be recorded in the relevant control accounts, and for direct labour in this scenario this would be wages control and work-in-progress control as the cost is not an overhead.
The cost account is the work-in-progress account and should be debited and therefore the credit should go to the wages control account.
2. A time series model of sales volume has the following trend and additive seasonal variation:Trend:
Y=5,000+4,000X
where Y = quarterly sales volume in units,
X = the quarter number (where the first quarter of 20X1 = quarter 17, the second quarter of 20X1 = quarter 18, etc)
What would be the time series forecast of sales units for the third quarter of 20X2?
A.79,500
B.95,500
C.97,000
D.98, 500
答案：95,500
Quarter number for third quarter of 20X2= 23(18+1+1+1+1+1)
Forecasted sales units for third quarter of 20X2 = 95 ,500 ((5,000 + (4,000 X 23))- 1 ,500)
3. Last month the total sales for XYZ Co were $960,000. A pie chart is used to show the breakdown of sales by region for the month. South region is represented by 60 degrees on the pie chart.
What are the sales for the month for the south region?
$ ()
答案：$1 60,000
The total pie chart is made up of 360 degrees. The south region represents 60/360 of the total.
(60 / 360) x $960,000 = $160,000
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