在acca考试的备考之路上，注定少不了一些艰辛和坚持。为了达到心中的目标，我们只有不断的努力，努力，在努力!万丈高楼平地起，搭建扎实的acca学习基础，就需要每天坚持不断的练习。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
9.A company manufactures and sells a single product. Next year the budgeted total fixed production costs are $300,000, the budgeted sales are 100,000 units and the budgeted production is 120,000 units. The budgeted profit for next year using absorption costing principles is $80.000.
What is the budgeted profit for next year using marginal costing principles?
A.$140,000
B.$20,000
C.$30,000
D.$130,000
9.答案：$30,000
The difference between profits calculated under absorption costing and marginal costing principles is due to the treatment of fixed costs.
In absorption costing fixed costs are allocated to units produced. Therefore fixed costs will move from one financial period to another where not all units are sold, but are carried forward as inventory.
In marginal costing all fixed costs are set off against revenue in the period they are incurred. No fixed costs are carried forward.
Fixed cost per unit of production = $2.5 (300,000 1120,000)
Closing inventory = 20,000 (120,000 - 10,000)
Fixed cost held in closing inventory = $50,000 (2.5 x 20,000)
As the $50,000 of fixed cost would have been written off in the period under marginal costing, but carried forward under absorption costing, the absorption costing proft will be higher than under marginal costing principles by $50,000.
Therefore the profit using marginal costing principles is $30,000 (80,000 -50,000).
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
