ACCA每日一小考-中秋篇答案公布加解析

ACCA每日一小考-中秋篇答案公布加解析
Which two pieces of information are required when deciding, purely on financial grounds, whether or not to process a joint product further?
A. The method of apportioning the common costs between the joint products.
B. The final sales value of the joint product.
C. The value of the common process costs.
D. The further processing cost of the joint product.


正确答案：B,D

答案解析：

The correct answers are: The final sales value of the joint product; The further processing cost of the joint product.
When deciding whether or not to process further a joint product, the final sales value of the joint product is deducted from the sum of the further processing cost of the joint product and the opportunity cost of further processing (ie the sales value of the joint product at the separation point).