1、http://www.kbfinancial.com.cnACCACIMACFA成建制方向班、业余制班全国招生中___________________________________________________________________________________________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
2、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-based costing, what is the budgetedoverhead cost per unit ofProduct D?9http://www.kbfinan
3、cial.com.cnACCACIMACFA成建制方向班、业余制班全国招生中___________________________________________________________________________________________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 $50
4、0,000 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 =$440,000Thereforetotal cost = $440,000 –$150,000 = $290,000Unit cost =$290,000/800 = $362·50 (2015 Jun) 选择题1 A
5、 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 the end of the period. The forecast return on the initial investment is 15%per annum before depreciation. The division’s cost o
6、f capitalis 7%.What is the expected annual residual income of the initial investment?Solution: RI =Divisional profit after depreciation- Imputed interest9http://www.kbfinancial.com.cnACCACIMACFA成建制方向班、业余制班全国招生中____________________________________________________________________________
7、_______________ = ($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) cu
