2022年ACCA考試《F1會計師與企業(yè)》知識點預習(2) 中級會計師取消2年3門

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ACCA/CAT網權威發(fā)布2022年ACCA考試《F1會計師與企業(yè)》學識點預習(2)，更多2022年ACCA考試《F1會計師與企業(yè)》學識點預習(2)相關信息請訪問特許公認會計師(ACCA/CAT)網。Informationrelatingtotwoprocesses(FandG)wasasfollows：

ProcessNormallossInputOutput

as%ofinput(litres)(litres)

F865，00058，900

G537，50035，700

Foreachprocess，wasthereanabnormallossoranabnormalgain?

ProcessFProcessG

AAbnormalgainAbnormalgain

BAbnormalgainAbnormalloss

CAbnormallossAbnormalgain

DAbnormallossAbnormalloss

Solution：

Eachprocessmustbeconsideredseparately.

ProcessF：Normallossis8%，thusexpectedoutputis92%ofinput.Inputwas65，000litres.Thusexpectedoutputwas59，800litres.Actualoutputwas58，900litres.Asactualoutputwaslessthanexpected，therewasanabnormalloss.ThatmeansthatchoicesAandBareincorrect.However，acommonmistakebycandidatesistoassumethattheperformanceinbothprocessesisthesame.MakingthismistakeleadstotheselectionofchoiceD.

ProcessG：Normallossis5%，thusexpectedoutputis95%ofinput.Inputwas37，500litres.Thusexpectedoutputwas35，625litres.Actualoutputwas35，700litres.Asactualoutputwasmorethanexpected，therewasanabnormalgain.

ThusthecorrectchoiceisC.

Anothercommonmistakeinquestionssuchasthisistomixupthevaluesforexpectedoutputandactualoutput.Welllaid-outworkingsandalogicalapproachcanhelptoovercomethisproblem.

Workoutyouranswer：

Astheincorrectanswersarebasedoncommonmistakes，itfollowsthatattemptingtoguessthecorrectanswerisnotlikelytobeproductive.Ratheritisessentialthatyouuseyourunderstandingofthe