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F2題庫_2019年ACCA考試F2第十一章模擬練習題(2)
2019-11-06 16:14:05 來源: 中公財經 瀏覽量:

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acca考試題

1.Which of the following is incorrect with regard to inventories?

1.The GRN provides information to check the price on the supplier’s invoice

2.Goods received note (GRN)is used to update the inventory records and to check that the quantity invoiced by the supplier was actually received.

3.Stock-outs arise when too little inventory is held

4.A re-order level can be established by looking at the maximum usage and the maximum lead- time

A. 2 only

B. 3 only

C. 1 only

D. All above

A Co. uses regression analysis to forecast future costs. Using historic information for the last 12 months the company has forecast that average monthly fixed costs are $1,000 and average variable costs are $30 per unit.

2.Which of the following formulae should be used to predict the total costs where Q is the quantity of units?

A. TC = 30 + 1,0000

B. TC= 12,000 + 300

C. TC= 1,000 + 300

D. TC = 1,000 + 360 Q

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