報考2020年ACCA考試的小伙伴們，大家都有在認真?zhèn)淇紗幔繛榱藥椭蠹腋玫膫淇?，下面幫考網(wǎng)就給大家分享一些ACCA考試F2考試試題，備考的小伙伴趕緊來練練吧。

1.Which TWO of the following statements relating to value analysis are true?

A.Value analysis is a planned, scientific approach to cost reduction

B.Cost value is the market value of the product or service

C.Value analysis attempts to enhance the esteem value of a product at the lowest cost

D.One of the problems with value analysis is that it discourages innovation

答案：Value analysis is a planned, scientific approach to cost reduction and Value analysis attempts to enhance the esteem value of a product at the lowest cost

Value analysis is a planned, scientific approach to cost reduction. It considers four aspects of value: cost, exchange, use and esteem.

Market value of the product or service refers to exchange value, not cost value. Cost value is the cost of producing and selling an item.

Value analysis is different from other cost reduction approaches because it encourages innovation and a more radical outlook for ways of reducing costs.

2.A company manufactures two main products, J and K, and the by-product L. The by-product has a net realisable value of $2 per litre. The following information relates to last month, when there were no opening inventories.

Joint costs last month were $290,000. Company policy is to apportion joint costs on a physical measure basis and to treat the net realisable value of the by-product as a deduction from the cost of the main products.What was the cost value of last month\'s closing inventory of product J?

A.$13, 500

B.$15,000

C.$16,200

D.$16,400

答案：$15,000

Net realisable value of by-product L = $20,000 (10,000 X $2)

Joint costs of products J and K = $270,000 (290,000 - 20,000)

Costs allocated to product J = $150,000 (270,000 x (50,000/ (50,000 +40,000)))

Production of J = 50,000 litres

Costs allocated toJ = $150,000 = $3 per litre ($150,000 / 50,000)

Cost value in product J inventory at the end of the month = $ 15,000 ($3 x5,000)

3.Which of the following is NOT a dimension which is used to measure performance in service organisations?

A.Innovation

B.Quality inspection in advance

C.Resource utilisation

D.Financial performance

答案：Quality inspection in advance

One of the problems with services is that the production and consumption are simultaneous and so it cannot be inspected for quality in advance.

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