ACCA-F5-考前Tis：考试重点及答题技巧(下).docxVIP

ACCA\CIMA\CFA成建制方向班、业余制班全国招生中___________________________________________________________________________________________ PAGE \* MERGEFORMAT1 ACCA?F5?考前Tips：考试重点及答题技巧（下） ? 书接上回，今天继续带大家来看看F5部分重点题型的答案解析。 ? Part?three????????????????????????????????????????????????? 部分重点题型的答案解析 （摘选近年来的重点难点考试真题） (2016?New?Type-Sample新题型样卷)?选择题1?A?companymanufactures?two?products,?C?and?D,?for?which?the?following?information?isavailable: Other?overhead?costs?are?absorbed?on?alabor?hour?basis. Using?activity-based?costing,?what?is?the?budgetedoverhead?cost?per?unit?ofProduct?D? 2?The?sellingprice?of?Product?X?is