ACCA每日考场68期考试题目与答案解析

Which of the following statements is correct?


A. The minimum price simply has to cover the incremental costs of producing and selling an item.
B. All the statements are incorrect.
C. If there are scarce resources and a company makes more than one product, the minimum price of a product is the incremental cost of making it.
D. Minimum prices are often charged in practice.
E. If there are no scarce resources and a company has spare capacity, the minimum price of a product is the full cost of making it.


正确答案：B


答案解析：

The correct answer is: All the statements are incorrect.


If there are no scarce resources and a company has spare capacity, the minimum price of a product is the incremental cost of making it.

If there are scarce resources and a company makes more than one product, minimum prices must include an allowance for the opportunity cost of using the scarce resources to make and sell the product.

It is unlikely that a minimum price would be charged because it would not provide the business with any incremental profit.

The minimum price must also include the opportunity costs of making and selling an item.

All of the statements are incorrect.