2003年12月ACCA F2考试真题(上海交大ACCA).pdf

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1、FinancialInformationforManagementPART1FRIDAY5DECEMBER2003QUESTIONPAPERTimeallowed3hoursThispaperisdividedintotwosectionsaper1.2SectionAALL25questionsarecompulsoryandMUSTbeansweredSectionBALLFIVEquestionsarecompulsoryandMUSTbePansweredFormulaeSheet,PresentValue

2、andAnnuityTablesareonpages13,14and15SectionA–ALL25questionsarecompulsoryandMUSTbeattemptedPleaseusetheCandidateRegistrationSheetprovidedtoindicateyourchosenanswertoeachmultiplechoicequestion.Eachquestionwithinthissectionisworth2marks.1Acostisdescribedasstaying

3、thesameoveracertainactivityrangeandthenincreasingbutremainingstableoverarevisedactivityrangeintheshortterm.Whattypeofcostisthis?AAfixedcostBAvariablecostCAsemi-variablecostDAsteppedfixedcost2Thefollowingquarterlyadjustmentshavebeencalculatedusingthemultiplicat

4、ivemodelfortimeseriesanalysis:Quarter1Quarter2Quarter30·951·250·70Whatwouldbetheadjustmentforquarter4totwodecimalplaces?A0·83B0·91C1·10D1·203Acompanywhichusesmarginalcostinghasaprofitof£37,500foraperiod.Openingstockwas100unitsandclosingstockwas350units.Thefixe

5、dproductionoverheadabsorptionrateis£4perunit.Whatistheprofitunderabsorptioncosting?A£35,700B£36,500C£38,500D£39,3004Thefollowingcouldrelatetocontractcosting:(i)Workisforaperiodoflongduration.(ii)Progresspaymentsareamountspaidforthecontractthroughoutthecourseof

6、thecontract.(iii)Architects’certificatesareprovidedtoestablishtheamountofworkcertified.Whichoftheabovearecorrect?A(i)and(ii)onlyB(i)and(iii)onlyC(ii)and(iii)onlyD(i),(ii)and(iii)25Acompanyvaluesstocksusingtheweightedaveragevalueaftereachpurchase.Thefollowingre

7、ceiptsandissueshavebeenmadewithregardstomaterialsforthelastmonth:DateReceiptsIssuesUnits£/unitValuationUnitsBroughtforward100£5£5004th150£5·50£82516th10020th100£6£60021st75Whatisthevalueoftheclosingstockusingthisweightedaveragemethod?A£1,012·50B£976·50C£962·50

8、D£925·006Sydneywishestomakeaninvestmentonamonthlybasisstartingnextmonthforfiveyears.Thepaymentsintothefundwouldbemadeonthefirstdayofeachmonth.Theinterestratewillbe0·5%permonth.Sydn