小伙伴们，acca考试题库来啦!很多想要报考acca考试的考生，不知道该如何准备全英文考试，中公小编为大家收集的关于accaF2科目第八章练习题及模拟题，帮助大家更好学习acca，早日拿下acca证书。
1.Which of the following are benefits of using activity based costing?
(i) It recognises that overhead costs are not always driven by the volume of production
(ii) It does not result in under or over absorption of foxed overheads
(iii) It avoids all arbitrary cost apportionments
(iv) It is particularly useful in single product businesses
A.(i) only
B.(i) and (ii) only
C.(ii) and (iii) only
D.(i) and (iv) only
2. A company uses production labour hours to absorb its fixed production overheads. A strike by its workforce results in a loss of 30% of the period's budgeted production labour hours.
Which of the following variances will occur as a result of the loss in production labour hours?
A.Adverse fixed overhead capacity variance
B.Adverse fixed overhead efficiency variance
C.Adverse direct labour efficiency variance
D.Adverse direct labour rate variance
