中公财经

成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~

【单选题】Which of the following describes a cost centre?

A. An amount of expenditure attributable to a particular activity

B. A unit of output or service for which costs are ascertained

C. A function or location for which costs are ascertained

D. A segment of the organisation for which budgets are prepared

【单选题】The overhead expenses of a company are coded using a four digit coding system, an extract from which is as follows：

The coding for the hire costs of a packing machine is 2395.

Which is the coding for the issue of indirect materials issued from stores to the machining department?

A. 2494

B. 2491

C. 2194

D. 2191