ACCA MA历年真题练习!

ACCA考试在即，相信很多学员都在认真的备考跟刷题，ACCA考试真题是每次考试都需要进行练习的题目。今天小编来给大家分享，ACCA MA历年真题练习!


Aaia Co absorbs production overheads at the rate of S1.20 per machine hour

.  The monthly data for April 20x6 is as follows:

Produchon overheads    $20,500

Machine hours

20,200

Which of the following amounts would be shown as a DEBIT entry on the production overhead account?

(1)Production overheads incurted $20,500

(2)Over absorption of production overheads $3,740

(3)Production overheads absorbed $24,240

A、1 and 2

B、2 and 3

C、1 only

D、3 only

答案：A

In which of the following businesses would service costing be used?

(1) Dressmaker

(2) Baker

(3) Hairdresser

A、

1 only

B、

1 and 2

C、2 and 3

D、3 only

答案：D

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