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好的学习方法加试题的练习,考试才能事半功倍。下面帮考网就给大家分享一些ACCA考试F2考试试题,备考的小伙伴赶紧来练习练习吧。
1.Last month thetotal sales forXYZ Co were $960,000. A pie chart is used to show the breakdownof sales by region forthe month. South region is represented by 60 degrees onthe pie chart.
What are the sales forthe month forthesouth region?
$ ()
答案:$1 60,000
The total pie chart is made up of 360degrees. The south region represents 60/360 of the total.
(60 / 360) x $960,000 = $160,000
2.The followingstatements refer to documents used in the material procurement procedures ofXYZ Co. Is each of these statements true orfalse?
True orFalse
A purchase requisition is prepared in thepurchasing department of XYZ Co and then sent to the supplier
A goods received note is prepared by thesupplier and sent with the material to XYZ Co
答案:A purchase requisition is prepared in the purchasing False
department of XYZ Co and then sent to thesupplier
A goods received note is prepared by thesupplier and sent False
with the material to XYZ Co
Purchase requisitions are sent by thedepartment that is requesting the material to the purchasing department. It isthe purchasing department that will place the orcerwith the supplier.
Goods received notes are prepared by thegoods received department and sent to the department that ordered the materialsto advise them that their orcerhas arrived.
3. Which accounts should be debited andcredited to form the correct journal entry to record the direct labour costscharged to production?
答案:Account to be debited Work-in-progress control
Account to be credited Wages control
Direct costs should be recorded in therelevant control accounts, and fordirect labour in this scenario this would bewages control and work-in-progress control as the cost is not an overhead.
The cost account is the work-in-progressaccount and should be debited and therefore the credit should go to the wagescontrol account.
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