欢迎来到天天文库
浏览记录
ID:46028701
大小:77.48 KB
页数:11页
时间:2019-11-20
《ACCA《财务会计》真题及答案》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
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
此文档下载收益归作者所有