ACCAF5考前Tips考试重点及答题技巧下.docx

- . z ACCAF5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局部重点题型的答案解析。 Partthree 局部重点题型的答案解析 〔摘选近年来的重点难点考试真题〕 (2021NewType-Sample新题型样卷)选择题1Acompanymanufacturestwoproducts,CandD,forwhichthefollowinginformationisavailable: Otheroverheadcostsareabsorbedonalaborhourbasis. Usingactivity-basedcosting,whatisthebudgetedoverheadcostperunitofProductD? 2ThesellingpriceofProduct*issetat$550foreachunitandsalesforthecomingyeararee*pectedtobe800units. Areturnof30%ontheinvestmentof$500,000inProduct*willberequiredinthecomingyear. WhatisthetargetcostforeachunitofProduct*? Solution: Return:$500,000*30%=$150,000 Totalsalesrevenue=$550*800=$440,000 Thereforetotalcost=$440,000–$150,000=$290,000 Unitcost=$290,000/800=$362·50 (2021 Jun)选择题 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 注释： RI的重要变量是可控利润(此题叫做Divisionalprofitafterdepreciation) 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〕 此题很明显：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 2TheFruitCompany(FCo)currentlygrowsfruitwhichcustomerspickthemselvesfromthefieldsbeforepaying.FCoisconcernedthatalargenumberofcustomersareeatingsomeofthefruitwhilstpickingitandarethereforenotpayingforallofit.Asaresult,ithastodecidewhethertohirestafftopickandpackagethefruitinstead.Thefollowingvaluesandcostshavebeenidentified: (i)Thetotalsalesvalueofthefruitcurrentlypickedandpaidforbycustomers (ii)Thecostofgrowingthefruit (iii)Thecostofhiringstafftopickandpackagethefruit (iv)Thetotalsalesvalueofthefruitifitispickedandpackagedbystaffinstead Whichoftheabovearerelevanttothedecision? AAlloftheabove;B(ii),(iii)and(iv)only;C(i),(ii)an