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ACCA考试F2管理会计习题：Accounting for overheads

高顿网校2015-12-02 09:33Yvonne.shen
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Question：When are overheads over-absorbed?

A. When absorbed overheads exceed budgeted overheads

B. When actual overheads exceed absorbed overheads

C. When actual overheads exceed budgeted overheads

D. When absorbed overheads exceed actual overheads

The correct answer is:When absorbed overheads exceed actual overheads

When absorbed overheads exceed budgeted overheads could lead to under-absorbed overheads if actual overheads far exceeded both budgeted overheads and the overhead absorbed.

When actual overheads exceed absorbed overheads could lead to under-absorbed overheads if overhead absorbed does not increase in line with actual overhead incurred.

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上一篇：2016年ACCA考试F2基础测试题：Forecasting
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