2014年12月ACCA考試備考已經(jīng)開始，為了讓大家更好更快地進(jìn)入到復(fù)習(xí)的a1狀態(tài)，高頓網(wǎng)校小編為大家整理了：2014年ACCA考試考前每日一練集錦(7)
 
　　1.An organisation operates a piecework system of remuneration, but also guarantees its employees 80% of a time-based rate of pay which is based on $20 per hour for an eight hour working day. Three minutes is the standard time allowed per unit of output. Piecework is paid at the rate of $18 per standard hour.
　　If an employee produces 200 units in eight hours on a particular day, what is the employee’s gross pay for that
　　day?
　　A $128
　　B $144
　　C $160
　　D $180
　　【參考答案】：D
 
　　2.A company uses an overhead absorption rate of $3·50 per machine hour, based on 32,000 budgeted machine hours for the period. During the same period the actual total overhead expenditure amounted to $108,875 and 30,000 machine hours were recorded on actual production.
　　By how much was the total overhead under or over absorbed for the period?
　　A Under absorbed by $3,875
　　B Under absorbed by $7,000
　　C Over absorbed by $3,875
　　D Over absorbed by $7,000
　　【參考答案】：A
 
　　3.Q’s trial balance failed to agree and a suspense account was opened for the difference. Q does not keep receivables and payables control accounts. The following errors were found in Q’s accounting records:
　　(1) In recording an issue of shares at par, cash received of $333,000 was credited to the ordinary share capital account as $330,000
　　(2) Cash of $2,800 paid for plant repairs was correctly accounted for in the cash book but was credited to the plant asset account
　　(3) The petty cash book balance of $500 had been omitted from the trial balance
　　(4) A cheque for $78,400 paid for the purchase of a motor car was debited to the motor vehicles account as $87,400.
　　Which of the errors will require an entry to the suspense account to correct them?
　　A 1, 2 and 4 only
　　B 1, 2, 3 and 4
　　C 1 and 4 only
　　D 2 and 3 only
　　【參考答案】：B
 
　　高頓網(wǎng)校小編寄語：人生終有許多選擇。每一步都要慎重。但是一次選擇不能決定一切。不要猶豫，作出選擇就不要后悔。只要我們能不屈不撓地奮斗，勝利就在前方。

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