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】May prepared a typical cost ledger, what should the double entry for indirect labour cost recorded?
| A. | DR | Wages control account | CR | Production overhead account |
| B. | DR | Wages control account | CR | Overhead control account |
| C. | DR | Production overhead account | CR | Wages control account |
| D. | DR | Overhead control account | CR | Wages control account |
【单选题】KIKO Co has 6,000 staff at the start of 20X0 and at the end this had reduced to 5,600 due to redundancies being made. 550 staff took voluntary redundancy which was 150 more than the company had anticipated and these 150 employees were replaced.
What is the labour turnover rate for year 20X0?
A. 1.29%
B. 2.59%
C. 6.90%
D. 9.48%
