ACCAF5考~前Tips-考试~复习重点及其答题技巧(下~).doc
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1、#*ACCA F5 考前 Tips:考试重点及答题技巧(下)书接上回,今天继续带大家来看看 F5 部分重点题型的答案解析。Part three 部分重点题型的答案解析(摘选近年来的重点难点考试真题)(2016 New Type-Sample 新题型样卷) 选择题1 A companymanufactures two products, C and D, for which the following information isavailable:Other overhead costs are absorbed on alabor hour basis.Using activity-base
2、d costing, what is the budgetedoverhead cost per unit ofProduct D?#*2 The sellingprice of Product X is set at $550 for each unit and sales for the coming yearare expected to be 800 units.A return of30% on the investment of $500,000 in Product X will be required in the comingyear.What is the target c
3、ost for each unit of Product X?Solution:Return:$500,000 x 30% = $150,000Total salesrevenue = $550 x 800 =$440,000Thereforetotal cost = $440,000 $150,000 = $290,000Unit cost =$290,000/800 = $36250(2015 Jun) 选择题1 A divisionis considering investing in capital equipment costing $27m. The usefuleconomic
4、life of the equipment is expected to be 50 years, with no resale valueat the end of the period. The forecast return on the initial investment is 15%per annum before depreciation. The divisions cost of capitalis 7%.What is the expected annual residual income of the initial investment?Solution: RI =Di
5、visional profit after depreciation- Imputed interest#*= ($2.7m x 15% - $2.7m x 1/50) -$2.7m x 7% = $162,000注释: RI 的重要变量是可控利润(本题叫做 Divisionalprofit after depreciation)controllableprofit 用来衡量子公司通过可控行为而产生的利润(即需要剔除总部摊销费用,以及其他不可控因素对子公司利润的影响)本题很明显: 子公司可以自主决定(控制)设备的投资,随后的折旧就是可控费用 2 The FruitCompany (F Co)
6、currently grows fruit which customers pick themselves from thefields before paying. F Co is concerned that a large number of customers areeating some of the fruit whilst picking it and are therefore not paying for allof it. As a result, it has to decide whether to hire staff to pick andpackagethe fr
7、uit instead. The following values and costs have been identified:(i)Thetotal sales value of the fruit currently picked and paid for by customers(ii)Thecost of growing the fruit(iii)Thecost of hiring staff to pick and package the fruit(iv)Thetotal sales value of the fruit if it is picked and packaged
8、 by staffinsteadWhich of the above are relevant to the decision?A All ofthe above; B (ii), (iii) and(iv) only; C (i),(ii) and (iv) only; D (i), (iii) and (iv)onlySolution:(ii)Cost ofgrowing the fruit will incur anyway ,regardless of the decision. 种植成本不管要不要“招收员工“,总是会发生的.(i) and(iv)要结合起来看. 如: 原来收入为 10
9、0 元,“招收员工“ 的收入的 120 元.则, 因这个决定得以发生的现金流入为 20 元.3 Which of the following statements describes target costing?#*A Itcalculates the expected cost of a product and then adds a margin to it toarrive at the target selling priceB Itallocates overhead costs to products by collecting the costs into pools ands
10、haring them out according to each products usage of the cost driving activityC Itidentifies the market price of a product and then subtracts a desired profitmargin to arrive at the target costD Itidentifies different markets for a product and then sells that same product atdifferent prices in each m
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