2026年最新ACCA考试F2真题及答案.docxVIP

2026年最新ACCA考试F2真题及答案

考试时间：______分钟总分：______分姓名：______

第一部分

1.Theprimarypurposeofpreparingamasterbudgetisto:

a)Provideabasisforevaluatingtheperformanceofmanagers.

b)Determinethemaximumpossibleprofitifallresourceswerefullyutilized.

c)Communicatethecompanysstrategicgoalstoallemployees.

d)Planandcoordinatethevariousactivitiesoftheorganizationfortheupcomingperiod.

2.Whichofthefollowingistypicallyconsideredafixedmanufacturingoverheadcostperunit?

a)Depreciationonfactoryequipment

b)Indirectmaterial