掃碼下載APP
及時接收考試資訊及
備考信息
Information relating to two processes (F and G) was as follows:
Process Normal loss Input Output
as % of input (litres) (litres)
F 8 65,000 58,900
G 5 37,500 35,700
For each process, was there an abnormal loss or an abnormal gain?
Process F Process G
A Abnormal gain Abnormal gain
B Abnormal gain Abnormal loss
C Abnormal loss Abnormal gain
D Abnormal loss Abnormal loss
Solution:
Each process must beconsidered separately.
Process F: Normal loss is 8%, thus expected output is 92% of input. Input was 65,000 litres. Thus expected output was 59,800 litres. Actual output was 58,900 litres. As actual output was less than expected, there was an abnormal loss. That means that choices A and B are incorrect. However, a common mistake by candidates is to assume that the performance in both processes is the same. Making this mistake leads to the selection of choice D.
Process G: Normal loss is 5%, thus expected output is 95% of input. Input was 37,500 litres. Thus expected output was 35,625 litres. Actual output was 35,700 litres. As actual output was more than expected, there was an abnormal gain.
Thus the correct choice is C.
Another common mistake in questions such as this is to mix up the values for expected output and actual output. Well laid-out workings and a logical approach can help to overcome this problem.
Work out your answer:
As the incorrect answers are based on common mistakes, it follows that attempting to guess the correct answer is not likely to be productive. Rather it is essential that you use your understanding of the topic to work out your answer. This will prevent you from being distracted by incorrect options.
歷年樣卷
考試大綱
詞匯表
報考指南
考官文章
思維導圖
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會計科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點擊下載>
官方公眾號
微信掃一掃
官方視頻號
微信掃一掃
官方抖音號
抖音掃一掃
Copyright © 2000 - odtgfuq.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號