好的學(xué)習(xí)方法加試題的練習(xí)，考試才能事半功倍。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習(xí)練習(xí)吧。

1.Last month thetotal sales fｏｒXYZ Co were $960,000. A pie chart is used to show the breakdownof sales by region fｏｒthe month. South region is represented by 60 degrees onthe pie chart.

What are the sales fｏｒthe month fｏｒthesouth region?

$ ()

答案：$1 60,000

The total pie chart is made up of 360degrees. The south region represents 60/360 of the total.

(60 / 360) x $960,000 = $160,000

2.The followingstatements refer to documents used in the material procurement procedures ofXYZ Co. Is each of these statements true ｏｒfalse?

True ｏｒFalse

A purchase requisition is prepared in thepurchasing department of XYZ Co ａｎｄ then sent to the supplier

A goods received note is prepared by thesupplier ａｎｄ sent with the material to XYZ Co

答案：A purchase requisition is prepared in the purchasing False

department of XYZ Co ａｎｄ then sent to thesupplier

A goods received note is prepared by thesupplier ａｎｄ sent False

with the material to XYZ Co

Purchase requisitions are sent by thedepartment that is requesting the material to the purchasing department. It isthe purchasing department that will place the ｏｒｃｅｒwith the supplier.

Goods received notes are prepared by thegoods received department ａｎｄ sent to the department that ordered the materialsto advise them that their ｏｒｃｅｒhas arrived.

3. Which accounts should be debited andcredited to form the correct journal entry to record the direct labour costscharged to production?

答案：Account to be debited Work-in-progress control

Account to be credited Wages control

Direct costs should be recorded in therelevant control accounts, ａｎｄ fｏｒdirect labour in this scenario this would bewages control ａｎｄ work-in-progress control as the cost is not an overhead.

The cost account is the work-in-progressaccount ａｎｄ should be debited ａｎｄ therefore the credit should go to the wagescontrol account.

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