这里人气旺些，发在别的地方没人理……讨教F2的题
<p><font size="3">2007 Jun. multiple choice 11<br/></font> <br/><font size="3">A company uses absorption costing with a predetermined hourly fixed absorption absorption rate. The situations arose last month:</font><br/><font size="3"></font> <br/><font size="3">(i) Actual overhead expenditure was less than the planned expenditure.</font><br/><font size="3"></font> <br/><font size="3">(ii)Actual hours worked exceeded the planned hours.</font><br/><font size="3"></font> <br/><font size="3"></font> <br/><em><font size="3">answer:both (i) and (ii) situations would cause over</font></em><em><font size="3">heads to be over absorbed.</font></em><em><font size="3">.</font></em><br/><em><font size="3"></font></em> <br/><font size="3"></font> <br/><font size="3">(ii)的情况我没有想明白，我的答案是under</font><br/><font size="3"></font> </p> <p>呵呵，你可以假设该公司的B（Budget） o/h(overheads)是1000￥， Budget level of activity是100 hour：</p><p>根据公式：OAR=Budget overheads/Budget level of activity=10， 也就是题目中的：predetermined hourly fixed absorption rate。</p><p>在第二种情况下：Actual hours worked exceeded the planned hours，假设Actual hours是120小时。</p><p>那么Overheads absorbed= predetermined hourly fixed absorption rate*Actual hours </p><p> = 10*120</p><p> = 1200￥</p><p>自然比1000￥的预算吸收成本高啦，所以是over呵呵。</p><p></p>页:
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