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】A company manufactures Chemical P, in a single process. At the start of the month there was no work-in- progress. During the month 500 litres of raw material were input into the process at a total cost of $10,000. Conversion costs during the month amounted to $5,000. At the end of the month 400 litres of Chemical X were transferred to finished goods inventory. The remaining work-in-progress was 100% complete with respect to materials and 80% complete with respect to conversion costs. There were no losses in the process and there is no scrap value available during months when losses occur.
If there had been a normal process loss of 10% of input during the month what would the value of this loss have been?
A. Nil
B. $750
C. $1,500
D. $2,250
【单选题】In a particular process, the input for the period was 5,000 units. There were no inventories at the beginning or end of the process. Normal loss is 10% of input. In which of the following circumstances is there an abnormal gain?
(1)Actual output = 4,000 units
(2)Actual output = 4,650 units
(3)Actual output = 5,000 units
A. 1 only
B. 2 only
C. 1 and 2 only
D. 2 and 3 only
