2022-2023年ACCA英国注册会计师考试全真模拟试题(200题)含答案提分卷205
97页1、2022-2023年ACCA英国注册会计师考试全真模拟试题(200题)含答案1. 单选题 Which of the following statements is/are correct?(i) A by-product is a product produced at the same time as other products which has a relatively low volume compared with the other products(ii) Since a by-product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs(iii) Costs incurred prior to the point of separation are known as common or joint costsA (i) and (ii)B (i) and (iii)C (ii) a
2、nd (iii)D (iii) only考点 Chapter11Processcosting解析 Statement (i) is incorrect because the value of the product described could be relatively high even though the output volume is relatively low. This product would then be classified as a joint product.Statement (ii) is incorrect. Since a by-product is not important as a saleable item, it is not separately costed and does not absorb any process costs.Statement (iii) is correct. These common or joint costs are allocated or apportioned to the joint p
3、roducts.2. 单选题 The balance on Jude Cos payables ledger control account is $31,554. The accountant at Jude Co has discovered that she has not recorded:A settlement discount of $53 received from a supplier; and A suppliers invoice for $622.What amount should be reported for payables on Jude Cos statement of financial position? A $30,879B $30,985C $32,123D $32,229考点 Chapter14Controlaccounts解析 Balance per ledger $31,554CrDiscount $53DrInvoice $622CrCorrected balance$32,1233. 单选题 Which of the followi
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