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ACCA考试 F2考试试题每日一练（4）
备考2020年ACCA考试的小伙伴赶紧来围观，考必过为大家准备了ACCA考试F2考试试题，以供小伙伴们备考练习。
1. A company uses the Economic Order Quantity (EOQ) model and holds no buffer inventory.Its annual cost of holding one unit in inventory has decreased.What is the effect, if any, of this decrease in holding costs on the EOQ and on the total annual cost of placing orders?
答案：The EOQ is the number of items of inventory which it is most economic to order. If holding costs fall then more items of inventory can be held for the same cost and the EOQ will increase.
The annual cost of placing orders will decrease as by ordering more inventory at a time the organisation will make fewer orders during the year.
2. Which of the following are benefits of using activity based costing?
(1) It recognises that overhead costs are not always driven by the volume of production
(2) It does not result in under or over absorption of fixed overheads
(3) It avoids all arbitrary cost apportionments
(4) It is particularly useful in single product businesses
A.1and 2
B.1 only
C.2and 3
D.1and 4
答案：1 only
Activity based costing recognises that there are other factors than production volume which drive overheads. Overheads may still be under or over absorbed and arbitrary cost apportionments may still be required if activity based costing is used. Activity based costing is most likely to be useful where there is a wide and perse product range.
3. Which of the following statements about standard costing are true?
(1) A standard cost is a predetermined estimated unit cost
(2) A standard cost can be used as a control device to help improve performance
(3) A standard cost card shows the unit cost details only of each product
A.1,2and3
B.1and2only
C.2and3only
D.1 and 3 only
答案：1 and 2 only
A standard cost is a predetermined unit cost used for inventory valuation and control.\' The difference between a standard figure and an actual figure is a variance and variance analysis is a control device. So statements 1 and 2 are true.
A standard cost card shows the standard quantities of materials and labour time as well as the unit cost details so statement 3 is false.
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