Board logo

标题: 这里人气旺些,发在别的地方没人理……讨教F2的题 [打印本页]

作者: daocaodu    时间: 2008-10-30 20:09     标题: 这里人气旺些,发在别的地方没人理……讨教F2的题

2007 Jun. multiple choice 11
 
A company uses absorption costing with a predetermined hourly fixed absorption absorption rate. The situations arose last month:
 
(i) Actual overhead expenditure was less than the planned expenditure.
 
(ii)Actual hours worked exceeded the planned hours.
 
 
answer:both (i) and (ii) situations would cause overheads to be over absorbed..
 
 
(ii)的情况我没有想明白,我的答案是under
 


作者: F4_Arthur    时间: 2008-10-31 18:39

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:

根据公式:OAR=Budget overheads/Budget level of activity=10, 也就是题目中的:predetermined hourly fixed absorption rate。

在第二种情况下:Actual hours worked exceeded the planned hours,假设Actual hours是120小时。

那么Overheads absorbed= predetermined hourly fixed absorption rate*Actual hours 

                      = 10*120

                      = 1200¥

自然比1000¥的预算吸收成本高啦,所以是over呵呵。






欢迎光临 ACCA论坛 (http://bbs.accaspace.com/) Powered by Discuz! 7.2