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~
1.【单选题】Which of the following describes a cost centre?
选项:
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
2.【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?
选项:
A. 2494
B. 2491
C. 2194
D. 2191