2014年ACCA考試考前每日一練集錦(12)
 
　　1.The Eastland Postal Service is government owned. The government requires it to provide a parcel delivery service to every home and business in Eastland at a low price which is set by the government. Express Couriers Co is a privately owned parcel delivery company that also operates in Eastland. It is not subject to government regulation and most of its deliveries are to large businesses located in Eastland’s capital city. You have been asked to assess the relative efficiency of the management of the two organisations.
　　Which of the following factors should NOT be allowed for when comparing the ROCE of the two organisations to assess the efficiency of their management?
　　A Differences in prices charged
　　B Differences in objectives pursued
　　C Differences in workforce motivation
　　D Differences in geographic areas served
　　【參考答案】：C
 
　　2.Two products G and H are created from a joint process. G can be sold immediately after split-off. H requires further processing into product HH before it is in a saleable condition. There are no opening inventories and no work in progress of products G, H or HH. The following data are available for last period:
 
　　Using the physical unit method for apportioning joint production costs, what was the cost value of the closing inventory of product HH for last period?
　　A $16,640
　　B $18,625
　　C $20,000
　　D $21,600
　　【參考答案】：C
 
　　3.The following control account has been prepared by a trainee accountant:
 
　　What should the closing balance be when all the errors made in preparing the receivables ledger control account have been corrected?
　　A $395,200
　　B $304,300
　　C $309,500
　　D $307,100
　　【參考答案】：D

 　　ACCA官方微信　　　　
　　掃一掃微信，*9時間獲取2014年ACCA考試報名時間和考試時間提醒
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報名2014年ACCA考試的考生可按照復(fù)習(xí)計劃有效進(jìn)行！另外，高頓網(wǎng)校2014年ACCA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、模考，對學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　
　　報考指南：2014年ACCA考試備考指南
　　免費題庫：2014年ACCA考試免費題庫
　　考前沖刺：ACCA備考秘籍
　　高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程