2021年acca考試F2科目練習題與解析（57）

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2021年acca考試F2科目練習題與解析（57）

1.【多選題】A company makes chairs and tables. Which TWO of the following items would be treated as an indirect cost?

選項：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.【參考答案】AB。

中公解析：銷售總監的工資屬于selling overhead，是將a box of staples視作general production overhead，而不是將each staple分配給某一個特定的產品。

知識點：Direct costs and indirect costs (Chapter 3 Cost classification)