ACCAF5考前Tips考試重點(diǎn)及答題技巧下

-.zACCAF5考前Tips：考試重點(diǎn)及答題技巧〔下〕書(shū)接上回，今天繼續(xù)帶大家來(lái)看看F5局部重點(diǎn)題型的答案解析。Partthree局部重點(diǎn)題型的答案解析〔摘選近年來(lái)的重點(diǎn)難點(diǎn)考試真題〕(2021NewType-Sample新題型樣卷)選擇題1Acompanymanufacturestwoproducts,CandD,forwhichthefollowinginformationisavailable:Otheroverheadcostsareabsorbedonalaborhourbasis.Usingactivity-basedcosting,whatisthebudgetedoverheadcostperunitofProductD?2ThesellingpriceofProduct*issetat$550foreachunitandsalesforthecomingyeararee*pectedtobe800units.Areturnof30%ontheinvestmentof$500,000inProduct*willberequiredinthecomingyear.WhatisthetargetcostforeachunitofProduct*?Solution:Return:$500,000*30%=$150,000Totalsalesrevenue=$550*800=$440,000Thereforetotalcost=$440,000–$150,000=$290,000Unitcost=$290,000/800=$362·50(2021Jun)選擇題1Adivisionisconsideringinvestingincapitalequipmentcosting$2·7m.Theusefuleconomiclifeoftheequipmentise*pectedtobe50years,withnoresalevalueattheendoftheperiod.Theforecastreturnontheinitialinvestmentis15%perannumbeforedepreciation.Thedivision’scostofcapitalis7%.Whatisthee*pectedannualresidualincomeoftheinitialinvestment?Solution:RI=Divisionalprofitafterdepreciation-Imputedinterest=($2.7m*15%-$2.7m*1/50)-$2.7m*7%=$162,000注釋：RI的重要變量是可控利潤(rùn)(此題叫做Divisionalprofitafterdepreciation)controllableprofit用來(lái)衡量子公司通過(guò)可控行為而產(chǎn)生的利潤(rùn)〔即需要剔除總部攤銷費(fèi)用，以及其他不可控因素對(duì)子公司利潤(rùn)的影響〕此題很明顯：子公司可以自主決定〔控制〕設(shè)備的投資，隨后的折舊就是‘可控'費(fèi)用2TheFruitCompany(FCo)currentlygrowsfruitwhichcustomerspickthemselvesfromthefieldsbeforepaying.FCoisconcernedthatalargenumberofcustomersareeatingsomeofthefruitwhilstpickingitandarethereforenotpayingforallofit.Asaresult,ithastodecidewhethertohirestafftopickandpackagethefruitinstead.Thefollowingvaluesandcostshavebeenidentified:(i)Thetotalsalesvalueofthefruitcurrentlypickedandpaidforbycustomers(ii)Thecostofgrowingthefruit(iii)Thecostofhiringstafftopickandpackagethefruit(iv)ThetotalsalesvalueofthefruitifitispickedandpackagedbystaffinsteadWhichoftheabovearerelevanttothedecision?AAlloftheabove;B(ii),(iii)and(iv)only;C(i),(ii)and(iv)only;D(i),(iii)and(iv)onlySolution:(ii)Costofgrowingthefruitwillincuranyway,regardlessofthedecision.種植本錢不管要不要"招收員工"，總是會(huì)發(fā)生的.(i)and(iv)要結(jié)合起來(lái)看.如：原來(lái)收入為100元，"招收員工"的收入的120元.則，因這個(gè)決定得以發(fā)生的現(xiàn)金流入為20元.3Whichofthefollowingstatementsdescribestargetcosting?AItcalculatesthee*pectedcostofaproductandthenaddsamargintoittoarriveatthetargetsellingpriceBItallocatesoverheadcoststoproductsbycollectingthecostsintopoolsandsharingthemoutaccordingtoeachproduct’susageofthecostdrivingactivityCItidentifiesthemarketpriceofaproductandthensubtractsadesiredprofitmargintoarriveatthetargetcostDItidentifiesdifferentmarketsforaproductandthensellsthatsameproductatdifferentpricesineachmarketSolution:難度很低，考了目標(biāo)本錢法根本概念:從市場(chǎng)承受的價(jià)格出發(fā)，減去目標(biāo)利潤(rùn)空間，得到目標(biāo)本錢4TheMobileSandwichCopreparessandwicheswhichitdeliversandsellstoemployeesatlocalbusinesseseachday.Demandvariesbetween325and400sandwicheseachday.Asthedayprogresses,thepriceofthesandwichesisreducedand,attheendoftheday,anysandwichesnotsoldarethrownaway.Thecompanyhaspreparedaregrettabletoshowtheamountofprofitwhichwouldbeforegoneeachdayateachsupplylevel,giventhevaryingdailylevelsofdemand.Applyingthedecisioncriterionofminima*regret,howmanysandwichesshouldthecompanydecidetosupplyeachday?A325;B350;C375;D400注釋：上圖不是payofftable,而是一基于它計(jì)算出來(lái)的regrettable.當(dāng)決策為‘每天生產(chǎn)375個(gè)治’,在實(shí)際需求為325個(gè)時(shí)，懊悔值〔時(shí)機(jī)本錢〕到達(dá)最高；當(dāng)決策為‘每天生產(chǎn)325個(gè)治’,在實(shí)際需求為400個(gè)時(shí)，懊悔值〔時(shí)機(jī)本錢〕到達(dá)最高；當(dāng)決策為‘每天生產(chǎn)350個(gè)治’,在實(shí)際需求為400個(gè)時(shí)，懊悔值〔時(shí)機(jī)本錢〕到達(dá)最高；當(dāng)決策為‘每天生產(chǎn)400個(gè)治’,在實(shí)際需求為325個(gè)時(shí)，懊悔值〔時(shí)機(jī)本錢〕到達(dá)最高；比照其他決策，‘每天生產(chǎn)375個(gè)治’帶來(lái)的最高時(shí)機(jī)本錢$82是最小的，因此optionC11Acompanymanufacturesthreeproductsusingdifferentamountsofthesamegradeoflabor,whichisinshortsupply.Thefollowingbudgeteddatarelatestotheproducts:Whatordershouldtheproductsbemanufacturedintoensurethatprofitisma*imized?Solution:13Acompany’ssalesandcostofsalesfigureshaveremainedunchangedforthelasttwoyears.Thefollowinginformationhasbeennoted:Thefollowingstatementshavebeenmadeaboutthecompany’sperformancefortherecentyear:(i)Customersaretakinglongertopayandthismayhavecontributedtothedeclineinthecompany’scurrentratio(ii)Inventorylevelshaveincreasedandthismayhavecontributedtothedeclineinthecompany’squickratioWhichoftheabovestatementsis/aretrue?A(i)only;B(ii)only;CBoth(i)and(ii);DNeither(i)nor(ii)注釋：考生對(duì)(ii)普遍疑惑.說(shuō)明對(duì)速動(dòng)比率的計(jì)算公式都掌握不好:該比率在分子剔除了存貨余額，即：存貨的變動(dòng)對(duì)這個(gè)比率沒(méi)有影響.(2021Jun)1.BeckleyHill(ABC)1BeckleyHill(BH)isaprivatehospitalcarryingouttwotypesofproceduresonpatients.Eachtypeofprocedureincursthefollowingdirectcosts:BHcurrentlycalculatestheoverheadcostperprocedurebytakingthetotaloverheadcostandsimplydividingitbythenumberofprocedures,thenroundingthecosttothenearest2decimalplaces.Thetotalcostis$2,475.85forProcedureAand$4,735.85forProcedureB.Recently,anotherlocalhospitalhasimplementedactivity-basedcosting(ABC).ThishasledthefinancedirectoratBHtoconsiderwhetherthisalternativecostingtechniquewouldbringanybenefitstoBH.HehasobtainedananalysisofBH’stotaloverheadsforthelastyearandsomeadditionaldata,allofwhichisshownbelow:(a)Calculatethefullcostperprocedureusingactivity-basedcosting.(6'')(b)Makingreferencetoyourfindingsinpart(a),advisethefinancedirectorastowhetheractivity-basedcostingshouldbeimplementedatBH.(4'')(b)UnderHB'straditionalmethodofdealingwithoverheads,thecostperprocedure:UnderABC,BHconsidersthecostdriversthatgiverisetotheoverheadcosts;Therefore,ProcedureAhashighercostsandBhaslowercosts;(沒(méi)有問(wèn)ABC是否可以幫助企業(yè)提高profit)BeforeBHintroducesABC,somefactorsshallbeconsidered:?

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