英國特許公認(rèn)會計(jì)師學(xué)習(xí)：ACCA F2每日一練

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：A