ACCA F2 难点解析—UNDER OR OVER ABSORPTION

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

在这篇文章中，会给大家简要介绍一下这个知识点—under or over absorption,并结合几道F2的考题的讲解，希望同学们可以掌握F2的这个难点。

Under or Over absorption

正如上图所示，under or over absorption can be caused by the following reasons

1 the difference between actual expenditure and budgeted expenditure

2 当actual expenditure大于budget expenditure时， 会产生under absorption

3 当actual expenditure 小于 budget expenditure时，会产生over absorption

4 The difference between actual activity and budgeted activity

5 当actual activity 大于budget activity时，会产生over absorption

6 当actual activity 小于budget activity时，会产生under absorption;

上面是关于under/over absorption的知识点的总结，其背后所包含的逻辑已经在考友论坛发表过啦，如果同学们对这一部分的知识感兴趣，可以自己翻阅查找哟！

Question practice

Question one:

The following question was identified as being badly answered in a previous F2 Examiner’s report.

A company uses absorption costing with a predetermined hourly fixed overhead absorption rate. Last year, the following situations arose:

1.Actual overhead expenditure was less than the budgeted expenditure.

2.Actual hours worked were less than the budgeted hours used to set the predetermined overhead absorption rate.

Which of the following statements is correct?

1.Both situations would cause the overheads to be under absorbed

2.Both situations would cause the overheads to be over absorbed

3.Situation (1) would cause the overheads to be under absorbed and situation (2) would cause the overhead to be over absorbed

4.Situation (1) would cause the overheads to be over absorbed and situation (2) would cause the overhead to be under absorbed

The correct answer is 4

答案解析：在考试中，很多考生都错误地选择了 answer 2, 也就是说，同学们对于situation (1)所产生的over absorbed是可以理解的，但是没有真正地理解situation (2). 在situation (2)下，由于actual hours 比 budget hours小，即：actual activity小于budget activity, 因此实际活动所吸收的overhead ( absorbed overhead)是小于budget overhead, 因此就产生了under absorbed.

Question two:

A company uses an overhead absorption rate of $3.50 per machine hour, based on 32,000 budgeted machine hours for the period. During the same period the actual total overhead expenditure amounted to $108,875 and 30,000 machine hours were recorded on actual production.

By how much was the total overhead under or over absorbed for the period?

A        Under absorbed by $3,875

B        Under absorbed by $7,000

C        Over absorbed by $3,875

D        Over absorbed by $7,000

The correct answer is A

通过这道题目，可以很好地让同学们掌握这个方面的知识。

Under/ over absorption is the difference between actual overhead and absorbed overhead based on actual activity level

根据上述定义，可以得到下面的公式

Under/ over absorption = absorbed overhead – actual overhead

1 如果absorbed overhead大于actual overhead, over absorbed

2 如果absorbed overhead小于actual overhead, under absorbed

根据上述公式，我们可以直接计算得到under absorbed by $3,875

下面，小编我将会把这个under absorption （$3,875）进行以下的分解。

1 第一部分：the difference between actual expenditure and budgeted expenditure

=budgeted expenditure – actual expenditure

=$3.5 * 32,000 - 108,875=$3,125 （over absorbed ）

2 第二部分：The difference between actual activity and budgeted activity

= (32,000-30,000) * OAR= $7,000 (under absorbed)

因此，total amount is $ 3875 (under absorbed)

需要更多分析，可以邮箱发你

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：absorption Under ACCA Over ACC

听君一席话，胜读十年书，为了表达感谢专门注册的账号，讲的通俗易懂哈哈哈