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      ACCA管理會計階段測試精選習題PartC

      考試網(wǎng)  [ 2017年2月28日 ] 【

        Question:A company currently uses a standard absorption costing system. The fixed overhead variances extracted from the operating statement for November are:

        A No variance would be shown for fixed production overhead

        B Expenditure variance: $5,800 adverse

        C Volume variance: $2,800 favourable

        D Total variance: $3,000 adverse

        解析:The only fixed overhead variance in a marginal costing statement is the fixed overhead expenditure variance. This is the difference between budgeted and actual overhead expenditure, calculated in the same way as for an absorption costing system.

        There is no volume variance with marginal costing, because under or over absorption due to volume changes cannot arise.

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