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ACCA考试F2考试试题每日一练（10）
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1. A company manufactures two main products, J and K, and the by-product L. The by-product has a net realisable value of $2 per litre. The following information relates to last month, when there were no opening inventories.
Joint costs last month were $290,000. Company policy is to apportion joint costs on a physical measure basis and to treat the net realisable value of the by-product as a deduction from the cost of the main products.What was the cost value of last month\'s closing inventory of product J?
A.$13, 500
B.$15,000
C.$16,200
D.$16,400
答案：$15,000
Net realisable value of by-product L = $20,000 (10,000 X $2)
Joint costs of products J and K = $270,000 (290,000 - 20,000)
Costs allocated to product J = $150,000 (270,000 x (50,000/ (50,000 +40,000)))
Production of J = 50,000 litres
Costs allocated toJ = $150,000 = $3 per litre ($150,000 / 50,000)
Cost value in product J inventory at the end of the month = $ 15,000 ($3 x5,000)
2. Which TWO of the following statements relating to value analysis are true?
A.Value analysis is a planned, scientific approach to cost reduction
B.Cost value is the market value of the product or service
C.Value analysis attempts to enhance the esteem value of a product at the lowest cost
D.One of the problems with value analysis is that it discourages innovation
答案：Value analysis is a planned, scientific approach to cost reduction and Value analysis attempts to enhance the esteem value of a product at the lowest cost
Value analysis is a planned, scientific approach to cost reduction. It considers four aspects of value: cost, exchange, use and esteem.
Market value of the product or service refers to exchange value, not cost value. Cost value is the cost of producing and selling an item.
Value analysis is different from other cost reduction approaches because it encourages innovation and a more radical outlook for ways of reducing costs.
3. Which of the following defines the prime cost of a product?
A.The total production cost of a product
B.The material cost of a product
C.The cost of making the first unit of a product
D.The total direct costs of a product
答案：The total direct costs of a product
The prime cost of a product is the total of all the direct costs of the product.
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