成功是为努力者准备的，今天你努力了吗？今日小题库“2020年ACCA考试：会计师与企业基础练习题(5)”，一起来检验学习成果吧。

Question：PH Ltd produces a single product and currently uses absorption costing for its internal management accounting reports. The fixed production overhead absorption rate is $34 per unit. Opening inventories for the year were 100 units and closing inventories were 180 units. The company\'s management accountant is considering a switch to marginal costing as the inventory valuation basis.

If marginal costing were used, the marginal costing profit for the year, compared with the profit calculated by absorption costing, would be which of the following?

A. $2,720 lower

B. $2,720 higher

C. $3,400 lower

D. $3,400 higher

The correct answer is $2,720 lower

解析：If marginal costing is used to value inventory instead of absorption costing, the difference in profits will be equal to the change in inventory volume multiplied by the fixed production overhead absorption rate = 80 units x $34 = $2,720

Since closing inventory are higher than opening inventories, the marginal costing profit will be lower that the absorption costing profit (so $2,720 higher is incorrect). This is because the marginal costing profit does not \'benefit\' from the increase for production overhead taken to inventory (rather than to the income statement).

If you selected $3,400 lower or $3,400 higher, you based the difference on 100 units of opening inventory.

Question：Three of the following strategies are closely related.

Which is the exception?

A. Downsizing

B. Delayering

C. Outsourcing

D. Delegating

The correct answer is delegating

Rationale: Outsourcing (contracting some of the firm\'s activities to external providers) and delayering (removing levels of the organization hierarchy) are strategies for downsizing (reducing the number of staff permanently or directly employed by the firm).

Delegating is the process whereby a superior gives a subordinate part of his or her own authority to make decisions.

Question：Three of the following strategies are closely related.

Which is the exception?

A. Downsizing

B. Delayering

C. Outsourcing

D. Delegating

The correct answer is delegating

Rationale: Outsourcing (contracting some of the firm\'s activities to external providers) and delayering (removing levels of the organization hierarchy) are strategies for downsizing (reducing the number of staff permanently or directly employed by the firm).

Delegating is the process whereby a superior gives a subordinate part of his or her own authority to make decisions.

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