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 informati
2、on isavailable:Other overhead costs are absorbed on alabor hour basis.Using activity-based costing, what is the budgetedoverhead cost per unit ofProduct D?资料2 The sellingprice of Product X is set at $550 for each unit and sales for the coming yearare expe
3、cted 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 cost for each unit of Product X?Solution:Return:$500,000 x 30% = $150,000Total salesrevenue = $550 x 800 =$440,000Therefor
4、etotal cost = $440,000 –$150,000 = $290,000Unit cost =$290,000/800 = $362·50 (2015 Jun) 选择题1 A divisionis considering investing in capital equipment costing $2·7m. The usefuleconomic life of the equipment is expected to be 50 years, with no resale valueat
5、 the end of the period. The forecast return on the initial investment is 15%per annum before depreciation. The division’s cost of capitalis 7%.What is the expected annual residual income of the initial investment?Solution: RI =Divisional profit after dep
6、reciation- Imputed interest资料 = ($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 T
7、he FruitCompany (F Co) 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 res
8、ult, it has to decide whether to hire staff to pick andpackagethe fruit instead. The following values and costs have been identified:(i)Thetotal sales value of the fruit currently picked and paid for by customers(ii
