ACCA F5 考前Tips：考试重点及答题技巧(下).docVIP

ACCA\CIMA\CFA成建制方向班、业余制班全国招生中___________________________________________________________________________________________ PAGE \* MERGEFORMAT1 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?absorbed?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?required?in?the?comingyear. What?is?the?target?cost?for?each?unit?of?Product?X? Solution: Return:$500,000?x?30%?=?$150,000 Total?salesrevenue?=?$550?x?800?=$440,000 Thereforetotal?cost?=?$440,000?–$150,000?=?$290,000 Unit?cost?=$290,000/800?=?$362·50 ? (2015?Jun)?选择题 1?A?divisionis?considering?investing?in?capital?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?residual?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?has?to?decide?whether?to?hire?staff?