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2016ACCA考试F7自测题：Alternative models

高顿网校2015-12-22 09:43Yvonne.shen
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Question：Which of the following statements about current cost accounting (CCA) are correct?

A. CCA takes account of specific inflation affecting a company's operations.

B. CCA adjustments are based on the changing value of the unit of currency.

C. The main aim of CCA is to safeguard a company's operating capacity.

D. CCA takes account of general inflation in the economy.

E. The main aim of CCA is to safeguard the company's general buying power.

The correct answers are: CCA takes account of specific inflation affecting a company's operations; The main aim of CCA is to safeguard a company's operating capacity.

Its adjustments are NOT based on the changing value of the currency.

They are based on specific price changes.

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上一篇：2016ACCA考试F8基础测试：Introduction to audit evidence
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