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ACCA考试F2考试试题每日一练（7）
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些ACCA考试F2考试试题，备考的小伙伴赶紧来练练吧。
1. The performance of a publicly funded hospital is monitored using measures based upon the\'three Es\'. The most important performance measure is considered to be the achievement of hospital targets for the successful treatment of patients. Which of the three Es best describes the above measure?
A.Economy
B.Effectiveness
C.Efficiency
D.Externality
答案：Effectiveness
Successful treatment of patients would be classified as being effective.
2. 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.
3. Which of the following is NOT a dimension which is used to measure performance in service organisations?
A.Innovation
B.Quality inspection in advance
C.Resource utilisation
D.Financial performance
答案：Quality inspection in advance
One of the problems with services is that the production and consumption are simultaneous and so it cannot be inspected for quality in advance.
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