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 abso
2、rbed on alabor hour basis.Using activity-based 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 r
3、equired 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 divisionis considering investing in c
4、apital 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 of capitalis 7%.What is the expected annual resid
5、ual income of the initial investment?Solution: RI =Divisional 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
6、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) 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 h
7、as 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