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~
2021年acca考试F2科目练习题与解析（57）
1.【多选题】A company makes chairs and tables. Which TWO of the following items would be treated as an indirect cost?
选项：A. The salary of the sales director of the company
B. Staple to attach fire retardant labels to chairs
C. Fabric to cover the seat of a chair
D. Wood used to make a chair
E. Metal used for the legs of a chair
1.【参考答案】AB。
中公解析：销售总监的工资属于selling overhead，是将a box of staples视作general production overhead，而不是将each staple分配给某一个特定的产品。
知识点：Direct costs and indirect costs (Chapter 3 Cost classification)
