【QUESTION】
　　Which of the following statements about process losses are correct?
　　1. Units of normal loss should be valued at full cost per unit
　　2. Units of abnormal loss should be valued at their scrap value
　　A. 1 only
　　B. 2 only
　　C. Both of them
　　D. Neither of them
　　【ANSWER】
　　【考點(diǎn)】process costing - normal loss / abnormal loss
　　各位童鞋，這個(gè)題目的考點(diǎn)仍然是 normal loss / abnormal loss 的處理原則。
　　這道題目的1、2兩句話都是錯(cuò)誤的哦，normal loss的value是0 or scrap value; 而abnormal loss should be valued at full cost per unit。所以題目中的兩句話是剛好說(shuō)反了，正確答案就是D。

 
 課程專業(yè)名稱講師試聽(tīng)
ACCA 全維度網(wǎng)課體驗(yàn)課程高頓名師
ACCA網(wǎng)課全科卡（8.2折）高頓名師