Question

关于一道成本会计的题目

A company uses absorption costing with a predetermined hourly overhead absorption rate. The following situations arose last month:
(i) Actual hours worked exceeded planned hours.
(ii) Actual overhead expenditure exceeded planned expenditure.
Which of the following statements is correct
A Situation (i) would cause overheads to be over absorbed and situation (ii) would cause overheads to be under absorbed.
B Situation (i) would cause overheads to be under absorbed and situation (ii) would cause overheads to be over absorbed.
C Both situations would cause overheads to be over absorbed.
D Both situations would cause overheads to be under absorbed.
答案是A为什么

Answer 1

怎么跟你是说呢？你是学ACCA的吧，我也是，这是F2里面的一道题目吗?估计是的，我用个通俗点的说法来跟你说吧，关于工作时间来说也就是你的员工做的多了，他的产量也就相应的增加了对于工作时间这些如果超出了budget这个可以算是好的是favorable，但是对于费用这些如果超出了budget的话这些就是adverse。相应的对应下来的话在工作时间超出的话就算是over-absorbed，但是在费用上就是under-absorbed了。

Answer 2

建议参考欧式会计，你的一堆字母，让人一个一个翻字典等翻译过来就算知道的也早就没有耐心了。

Answer 3

能翻译成中文么？