ACCA《财务会计》真题及答案

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1、ACCA《财务会计》真题及答案　　　　在xx年ACCA考试之际yjbys小编为大家分享的是ACCA《财务会计》的真题及答案希望能帮助到大家　　　　Question:　　　　CroninAutoRetail(CAR)isacardealerthatsellsusedcarsboughtatauctionsbyitsexperiencedteamofbuyers.Everycarforsaleislessthantwoyearsoldandhasafullservicehistory.Thepanyconcentratesonsmallfamilycarsand,atanyoneti

2、me,thereareabout120ondisplayatitspurposebuiltpremises.Thepremiseswereacquiredfiveyearsagoona25yearleaseandtheyincludeaworkshop,asmallcafeandachildren’splayroom.Allvehiclesareselectedbyoneoffiveexperiencedbuyerswhoattendauctionsthroughoutthecountry.EachattendancecostsCARabout$500perdayinstaffa

3、ndtravellingcostsandusuallyleadstothepurchaseoffivecars.Onaverage,eachcarcostsCAR$10,000andissoldtothecustomerfor$12,000.Thepanyhasagoodsalesandprofitabilityrecord,althougharecenteconomicrecessionhasledthemanagingdirectortoquestion‘whetherwearesellingtherighttypeofcars.Recently,Iwonderifwehav

4、ebeenbuyingcarsthatourteamofbuyerswouldliketodrive,notwhatourcustomerswanttobuy?’However,thepersonalselectionofqualitycarshasbeenanimportantpartofCAR’sbusinessmodelanditisstressedintheirmarketingliteratureandwebsite.　　　　Salesrecordsshowthat90%ofallsalesaretocustomerswholivewithintwohours’driv

5、eofCAR’sbase.Thisistobeexpectedastherearemanypetitorsandmostcustomerswanttobuyfromagaragethattheycaneasilyreturnthecartoifitneedsinspection,aserviceorrepair.Consequently,CARconcentratesondisplayadvertisinginnewspapersinthisgeographicalarea.Italsohasacustomerdatabasecontainingtherecordsofpeopl

6、ewhohaveboughtcarsinthelastthreeyears.Allcustomersreceivearegularmailshot,listingthecarsforsaleandhighlightinganyspecialoffersorpromotions.Thepanyhasawebsitewhereallthecarsarelistedwithaseriesofphotographsshowingeachcarfromavarietyofangles.Thewebsitealsocontainsgeneralinformationaboutthepany,

7、specialoffersandpromotions,andinformationaboutitsservice,maintenanceandrepairservice.　　　　CARiskeentoexpandtheserviceandmechanicalrepairsideofitsbusiness.Itwouldparticularlylikecustomerswhohavepurchasedcarsfromthemtobringthembackforservicingor