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 statements about process losses are correct?
(1)Units of abnormal loss should be valued at their scrap value
(2)Units of normal loss should be valued at full cost per unit
A. (1) only
B. (2) only
C. Both of them
D. Neither of them
【单选题】Normally no losses are expected from a process. Any abnormal losses are sold for scrap.
Which of the following calculates the net cost to the company of one unit of abnormal loss?
A. (Total input cost÷expected output units) - scrap value per unit
B. Total input cost÷expected output units
C. Total input cost÷actual output units
D. (Total input cost - total scrap value)÷expected output units
【单选题】A process is subject to a normal loss of 10% of input. Losses can be sold for $15 per kg. In the last period 15,000 kg of material costing $300,000 was input to the process. Conversion costs for the period were $100,000 and output was 15,000 kg.
What is the credit to the statement of profit or loss from the abnormal gain account in the last period?
A. $19,180
B. $21,944
C. $19,445
D. $44,444
