以下是高頓網(wǎng)校小編為學員整理的：2014年ACCA考試考前每日一練集錦(1)
 
　　1.A manufacturing company operates a standard absorption costing system. Last month 25,000 production hours werebudgeted and the budgeted fixed production cost was $125,000. Last month the actual hours worked were 24,000and standard hours for actual production were 27,000.
　　What was the fixed production overhead capacity variance for last month?
　　A $5,000 Adverse
　　B $5,000 Favourable
　　C $10,000 Adverse
　　D $10,000 Favourable
　　【參考答案】：A
 
　　2.A company which operates a process costing system had work-in-progress at the start of last month of 300 units(valued at $1,710) which were 60% complete in respect of all costs. Last month a total of 2,000 units werecompleted and transferred to the finished goods warehouse. The cost per equivalent unit for costs arising last monthwas $10. The company uses the FIFO method of cost allocation.What was the total value of the 2,000 units transferred to the finished goods warehouse last month?
　　A $19,910
　　B $20,000
　　C $20,510
　　D $21,710
　　【參考答案】：A
 
　　3.The following statements have been made about value analysis.
　　(1) It seeks the lowest cost method of achieving a desired function
　　(2) It always results in inferior products
　　(3) It ignores esteem value
　　(4) It is applicable to both physical products and services
　　Which TWO of the above statements are true?
　　A 1 and 4
　　B 1 and 2
　　C 3 and 4
　　D 2 and 3
　　【參考答案】：A
 
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