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小果子 发表于 2008-5-2 18:01

每天一练F3回复可见答案

<div class="listtitle">A factory consists of two production cost centres (G and H) and two service cost centres (J and K). The total overheads<br/>allocated and apportioned to each centre are as follows:<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; G&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; H&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; J&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;K<br/>&pound;40,000&nbsp; &nbsp;&pound;50,000&nbsp; &nbsp;&pound;30,000&nbsp; &nbsp;&pound;18,000<br/>The work done by the service cost centres can be represented as follows:<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; G&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;H&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; J&nbsp;&nbsp;&nbsp; K<br/>Percentage of service cost centre J to 30%&nbsp; 70%&nbsp; –&nbsp;&nbsp;&nbsp; –<br/>Percentage of service cost centre K to 50% &nbsp;40% 10% –<br/>The company apportions service cost centre costs to production cost centres using a method that fully recognises any<br/>work done by one service cost centre for another.<br/>What are the total overheads for production cost centre G after the reapportionment of all service cost centre<br/>costs?<br/>A &pound;58,000<br/>B &pound;58,540<br/>C &pound;59,000<br/>D &pound;59,540</div><div class="listtitle">&nbsp;</div><div class="listtitle">B</div>

zhiyong316 发表于 2008-5-7 20:11

终于找到一篇好文章了

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