2014年ACCA考试考前每日一练集锦(12)
 
　　1.The Eastland Postal Service is government owned. The government requires it to provide a parcel delivery service to every home and business in Eastland at a low price which is set by the government. Express Couriers Co is a privately owned parcel delivery company that also operates in Eastland. It is not subject to government regulation and most of its deliveries are to large businesses located in Eastland’s capital city. You have been asked to assess the relative efficiency of the management of the two organisations.
　　Which of the following factors should NOT be allowed for when comparing the ROCE of the two organisations to assess the efficiency of their management?
　　A Differences in prices charged
　　B Differences in objectives pursued
　　C Differences in workforce motivation
　　D Differences in geographic areas served
　　【参考答案】：C
 
　　2.Two products G and H are created from a joint process. G can be sold immediately after split-off. H requires further processing into product HH before it is in a saleable condition. There are no opening inventories and no work in progress of products G, H or HH. The following data are available for last period:
 
　　Using the physical unit method for apportioning joint production costs, what was the cost value of the closing inventory of product HH for last period?
　　A $16,640
　　B $18,625
　　C $20,000
　　D $21,600
　　【参考答案】：C
 
　　3.The following control account has been prepared by a trainee accountant:
 
　　What should the closing balance be when all the errors made in preparing the receivables ledger control account have been corrected?
　　A $395,200
　　B $304,300
　　C $309,500
　　D $307,100
　　【参考答案】：D

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