ACCA每日一小考 8-22

ACCA每日一小考 8-22
Capacity levels used in setting standard absorption rates for production overheads are often related to performance standards. To which performance standard is budgeted capacity often associated?

A. Ideal standard.
B. Basic standard.
C. Current standard.
D. Attainable standard.

正确答案：C


答案解析：


The correct answer is: Current standard.


Budgeted capacity is associated with current standards.

Budgeted capacity is not associated with basic standards.

Practical capacity is associated with attainable standards.

Full capacity is associated with ideal standards.