操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優惠

安卓版本:8.7.93 蘋果版本:8.7.93

開發者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

F2: SAMPLE QUESTION 2

來源: 正保會計網校 編輯: 2012/11/27 16:28:45  字體:

選課中心

多樣班次滿足需求

選課中心

資料專區

干貨資料助力備考

資料專區

報考指南

報考條件一鍵了解

報考指南

  Information relating to two processes (F and G) was as follows:

  Process    Normal loss            Input          Output

             as % of input       (litres)    (litres)

  F                8                65,000     58,900

  G                5                37,500     35,700

  For each process, was there an abnormal loss or an abnormal gain?

         Process F        Process G

  A   Abnormal gain     Abnormal gain

  B   Abnormal gain     Abnormal loss

  C   Abnormal loss     Abnormal gain

  D   Abnormal loss     Abnormal loss

  Solution:

  Each process must beconsidered separately.

  Process F: Normal loss is 8%, thus expected output is 92% of input. Input was 65,000 litres. Thus expected output was 59,800 litres. Actual output was 58,900 litres. As actual output was less than expected, there was an abnormal loss. That means that choices A and B are incorrect. However, a common mistake by candidates is to assume that the performance in both processes is the same. Making this mistake leads to the selection of choice D.

  Process G: Normal loss is 5%, thus expected output is 95% of input. Input was 37,500 litres. Thus expected output was 35,625 litres. Actual output was 35,700 litres. As actual output was more than expected, there was an abnormal gain.

  Thus the correct choice is C.

  Another common mistake in questions such as this is to mix up the values for expected output and actual output. Well laid-out workings and a logical approach can help to overcome this problem.

  Work out your answer:

  As the incorrect answers are based on common mistakes, it follows that attempting to guess the correct answer is not likely to be productive. Rather it is essential that you use your understanding of the topic to work out your answer. This will prevent you from being distracted by incorrect options.

我要糾錯】 責任編輯:熙小敏
學員討論(0

免費試聽

  • Jessie《FR 財務報告》

    Jessie主講:《FR 財務報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰略商業領袖》

    何 文主講:《SBL 戰略商業領袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網站地圖

Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 亚洲欧洲视频在线观看 | 欧美激情综合五月色丁香小说 | 成人在线免费播放视频 | 国内精品久久久 | 91不卡| 日韩免费视频 | 午夜激情视频在线观看 | 国产精品美女久久久久aⅴ国产馆 | 日本精品在线视频 | 91精品国产欧美一区二区成人 | 亚洲aav| 欧美日韩一区在线 | 国产一二区在线观看 | av片在线观看网站 | 久久国产日韩 | 欧美xx网站| 亚洲国产不卡 | 亚洲国产一二三 | 国产成人99久久亚洲综合精品 | 免费福利视频一区二区三区 | 国产一区自拍视频 | 国产一区二区视频在线 | 成年网站在线观看 | 国产尤物精品视频 | 国产视频a | 99re8在线精品视频免费播放 | 久久国产精品免费视频 | 日韩在线亚洲 | 日韩成人精品视频 | se69色成人网wwwsex | a级一级毛片 | 瑟瑟在线观看 | 亚洲一区二区三区在线视频 | 亚洲精品视频自拍 | 一区二区在线视频观看 | 亚洲一区二区三区四区在线视频 | 91超碰中文字幕久久精品 | 毛片av在线 | 色综合视频在线观看 | 成人在线亚洲 | 久艹av |