For exams in September 2024, December 2024, March 2025 and June 2025 适用于 2024 年 9 月、2024 年 12 月、2025 年 3 月和 2025 年 6 月的考试
First edition 2008 第一版 2008
Seventeenth edition February 2024 第十七版 2024 年 2 月
ISBN: 9781035513499
(previous ISBN 9781035501090 ) （之前的 ISBN 9781035501090）
e-ISBN: 9781035514267 电子书 ISBN: 9781035514267
Cataloguing-in-Publication Data 出版编目数据
A catalogue record for this book is available from the British Library 本书的编目记录可从大英图书馆获取
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You can, of course, sell your books, in the form in which you have bought them - once you have finished with them. (Is this fair to your fellow students? We update for a reason.) Please note the e-products are sold on a single user licence basis: we do not supply ‘unlock’ codes to people who have bought them second-hand. 当然，您可以在完成学习后以购买时的形式出售您的书籍。（这对您的同学公平吗？我们更新是有原因的。）请注意，电子产品是以单用户许可的形式出售的：我们不会向购买二手产品的人提供“解锁”代码。
And what about outside the UK? BPP Learning Media strives to make our materials available at prices students can afford by local printing arrangements, pricing policies and partnerships which are clearly listed on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that do. If they act illegally and unethically in one area, can you really trust them? 在英国以外呢？BPP Learning Media 努力通过本地印刷安排、定价政策和合作伙伴关系，以学生负担得起的价格提供我们的材料，这些信息在我们的网站上明确列出。极少数人无视这一点，通过非法复印我们的材料或支持这样做的组织来从事犯罪活动。如果他们在某一领域非法且不道德地行事，您真的能信任他们吗？
Contents 目录
Finding questions 寻找问题
Question index … iv 问题索引 … iv
Topic index … viii 主题索引 … viii
The exam … xx 考试 … xx
Syllabus and study guide … xii 大纲和学习指南 … xii
Helping you with your revision … xiii 帮助您进行复习 … xiii
Essential skills areas to be successful in Performance Management (PM) … xv 在绩效管理（PM）中取得成功的关键技能领域 … xv
Essential skill areas … xvi 关键技能领域 … xvi
Questions and answers 问题与答案
Questions … 3 问题 … 3
Answers … 167 答案 … 167
Exam Practice 考试练习
Mock exam 1 (September 2016 exam) 模拟考试 1（2016 年 9 月考试）
Questions … 391 问题…391
Answers … 409 答案…409
Mock exam 2 (Specimen exam) 模拟考试 2（样卷）
Questions … 427 问题 … 427
Answers … 449 答案 … 449
Mock exam 3 (December 2016 exam) 模拟考试 3（2016 年 12 月考试）
Questions … 471 问题 … 471
Answers … 491 答案 … 491
Mock exam 4 (Section C is the ACCA September/December 2023 exam ) 模拟考试 4（C 部分是 ACCA 2023 年 9 月/12 月考试）
Questions … 509 问题 … 509
Answers … 527 答案 … 527
Exam formulae … 545 考试公式 … 545
Additional CBE Mock Exam … 549 附加 CBE 模拟考试 … 549
Question index 问题索引
The headings in this checklist/index indicate the main topics of questions, but questions often cover several different topics. 本清单/索引中的标题表示问题的主要主题，但问题通常涵盖多个不同主题。
Past exam questions are designated with the date of the exam in which they featured, although some have been amended to reflect subsequent changes to the syllabus or in the format of the exam. Prior to September 2018, Performance Management (PM) was known as F5 Performance Management. 过去的考试题目会标注其出现的考试日期，尽管有些题目已经根据后续教学大纲或考试格式的变化进行了修改。在 2018 年 9 月之前，绩效管理（PM）被称为 F5 绩效管理。
Since September 2015 there have been four exam sittings per year, but ACCA only publish two exams’ worth of questions per year. These releases are compiled from questions selected from the preceding sessions. These compilation exams are denoted as ‘Mar/Jun’ and ‘Sept/Dec’ in the index below. 自 2015 年 9 月以来，每年有四次考试，但 ACCA 每年只发布两次考试的题目。这些发布是从之前的考试中选出的题目汇编而成。这些汇编考试在下面的索引中标记为“3 月/6 月”和“9 月/12 月”。
Time 时间
Poge 页码
mber 编号
(mins) 分钟
Questions 问题
answers 答案
MS 4 N 女士 4 号
cos 余弦
Section A 第一部分
1-15 OTQ bank - Management information systems and data analytics 1-15 OTQ 题库 - 管理信息系统与数据分析
30
54
3
167
16-30 OTQ bank - Management information systems and data analytics 16-30 OTQ 题库 - 管理信息系统和数据分析
30
54
6
169
31 Story a 31 故事 a
20
36
10
171
- 400
Whincer 温瑟
NIOUES
Section A 第一部分
32-46 OTQ bank - Specialist cost and management accounting techniques 32-46 OTQ 题库 - 专业成本与管理会计技术
30
54
118
174
47-61 OTQ bank - Specialist cost and management accounting techniques 47-61 OTQ 题库 - 专业成本与管理会计技术
30
54
16
180
Section B B 部分
62-66 Brick by Brick 62-66 砖块公司
10
18
21
185
67-71 Midhurst Co 67-71 米德赫斯特公司
10
18
22
186
72-76 Jola Publishing Co 72-76 乔拉出版公司
10
18
24
187
77-81 Corrie 77-81 科里
10
18
26
188
82-86 A Co 82-86 A 公司
10
18
27
189
87-91 Darask Co 87-91 达拉斯克公司
10
18
29
192
92-96 Yam Co 92-96 亚姆公司
10
18
31
193
97-101 lvey Co 97-101 艾维公司
10
18
32
194
Section A 第一部分
Time Poge mber
(mins) Questions answers
https://cdn.mathpix.com/cropped/2025_03_15_fd143b9f24f6b648850dg-004.jpg?height=150&width=2022&top_left_y=2539&top_left_x=978 MS 4 N https://cdn.mathpix.com/cropped/2025_03_15_fd143b9f24f6b648850dg-004.jpg?height=142&width=521&top_left_y=2532&top_left_x=3489 cos
Section A
1-15 OTQ bank - Management information systems and data analytics 30 54 3 167
16-30 OTQ bank - Management information systems and data analytics 30 54 6 169
31 Story a 20 36 10 171
https://cdn.mathpix.com/cropped/2025_03_15_fd143b9f24f6b648850dg-004.jpg?height=150&width=1970&top_left_y=3839&top_left_x=978 - 400 Whincer NIOUES
Section A
32-46 OTQ bank - Specialist cost and management accounting techniques 30 54 118 174
47-61 OTQ bank - Specialist cost and management accounting techniques 30 54 16 180
Section B
62-66 Brick by Brick 10 18 21 185
67-71 Midhurst Co 10 18 22 186
72-76 Jola Publishing Co 10 18 24 187
77-81 Corrie 10 18 26 188
82-86 A Co 10 18 27 189
87-91 Darask Co 10 18 29 192
92-96 Yam Co 10 18 31 193
97-101 lvey Co 10 18 32 194
https://cdn.mathpix.com/cropped/2025_03_15_fd143b9f24f6b648850dg-004.jpg?height=246&width=2022&top_left_y=6596&top_left_x=978
Section A | | | Time | Poge | mber |
| :---: | :---: | :---: | :---: | :---: |
| | | (mins) | Questions | answers |
|  | MS 4 N |  | cos | |
| Section A | | | | |
| 1-15 OTQ bank - Management information systems and data analytics | 30 | 54 | 3 | 167 |
| 16-30 OTQ bank - Management information systems and data analytics | 30 | 54 | 6 | 169 |
| 31 Story a | 20 | 36 | 10 | 171 |
|  | - 400 | Whincer | NIOUES | |
| Section A | | | | |
| 32-46 OTQ bank - Specialist cost and management accounting techniques | 30 | 54 | 118 | 174 |
| 47-61 OTQ bank - Specialist cost and management accounting techniques | 30 | 54 | 16 | 180 |
| Section B | | | | |
| 62-66 Brick by Brick | 10 | 18 | 21 | 185 |
| 67-71 Midhurst Co | 10 | 18 | 22 | 186 |
| 72-76 Jola Publishing Co | 10 | 18 | 24 | 187 |
| 77-81 Corrie | 10 | 18 | 26 | 188 |
| 82-86 A Co | 10 | 18 | 27 | 189 |
| 87-91 Darask Co | 10 | 18 | 29 | 192 |
| 92-96 Yam Co | 10 | 18 | 31 | 193 |
| 97-101 lvey Co | 10 | 18 | 32 | 194 |
|  | | | | |
| Section A | | | | |
Listed below are the key Performance Management (PM) syllabus topics and the numbers of the questions in this Kit covering those topics. 以下列出了关键绩效管理（PM）教学大纲主题以及本练习册中涵盖这些主题的题目编号。
If you need to concentrate your practice and revision on certain topics or if you want to attempt all available questions that refer to a particular subject, you will find this index useful. 如果您需要集中练习和复习某些主题，或者您想尝试所有涉及特定主题的题目，您会发现此索引非常有用。
Videos can be viewed by accessing your ebook version on VitalSource. 视频可以通过在 VitalSource 上访问你的电子书版本来观看。
Computer-based exams 计算机考试
Applied Skills exams are all computer-based exams. 应用技能考试均为计算机考试。
Passing your PM exam 通过你的 PM 考试
Displaying the right qualities 展示正确的品质
You are expected to have a core of management accounting knowledge from your previous studies of MA. 你应该从之前的管理会计（MA）学习中掌握管理会计的核心知识。
You will be required to identify the requirements of multiple choice questions quickly, so that you can make your answers confidently within the available time. 您需要快速识别选择题的要求，以便在可用时间内自信地作答。
You will be required to carry out calculations, with clear workings and a logical structure. 你需要进行计算，并展示清晰的步骤和逻辑结构。
You will be required to interpret data. 你需要解释数据。
You will be required to explain management accounting techniques and discuss whether they are appropriate for a particular organisation. 你需要解释管理会计技术，并讨论它们是否适合某个特定组织。
You must be able to apply your skills in a practical context. 你必须能够在实际环境中应用你的技能。
You must understand what numbers tell you about the performance of an organisation. 你必须理解数字告诉你关于组织绩效的信息。
Avoiding weaknesses 避免弱点
There is no choice in this exam all questions have to be answered. You must therefore study the entire syllabus, there are no short-cuts. 这次考试没有选择，所有问题都必须回答。因此，你必须学习整个教学大纲，没有捷径可走。
Ability to answer multiple choice questions and cases improves with practice. Try to get as much practice with these questions as you can. 回答选择题和案例分析的能力会随着练习而提高。尽量多做这些问题的练习。
The longer questions will be based on simple scenarios and answers must be focused and specific to the organisation. 较长的题目将基于简单的场景，答案必须具体且针对组织。
Section A Objective test questions (OTQs) 第一部分 客观测试题（OTQs）
Some OTQs are easier than others. Answer those that you feel fairly confident about as quickly as you can. Come back later to those you find more difficult. This could be a way of making use of the time in the examination most efficiently and effectively. Some questions are more timeconsuming than others. 有些客观测试题比其他题更容易。尽可能快速地回答那些你比较有把握的题目。稍后再回来处理那些你觉得较难的题目。这可能是最有效利用考试时间的方法。有些题目比其他题目更耗时。
The first more time-consuming OTQ will involve doing a computation. You will probably need to jot down a quick proforma to answer a computational question. If the OTQ is a multiple choice question, remember that the wrong answers will usually involve common errors so don’t assume that because you have the same answer as one of the options that your answer is necessarily correct! Double check to make sure you haven’t made any silly mistakes. If you haven’t got the same answer as any of the options, rework your computation, thinking carefully about what errors you could have made. If you still haven’t got one of the options, choose the one which is nearest to your answer. 第一个较耗时的客观测试题将涉及计算。你可能需要快速草拟一个表格来回答计算题。如果客观测试题是多项选择题，请记住，错误的答案通常会涉及常见的错误，所以不要因为你的答案与其中一个选项相同就认为你的答案一定是正确的！仔细检查以确保你没有犯任何愚蠢的错误。如果你的答案与任何选项都不相同，重新计算，仔细思考你可能犯了什么错误。如果你仍然没有得到任何一个选项，选择最接近你答案的选项。
The second more time-consuming OTQ is one where you are asked to consider a number of statements and identify which one (or more) of them is correct. Make sure that you read each statement at least twice before making your selection. Be careful to follow the requirements of the OTQ exactly, for example if you are asked to identify two correct statements. Make sure that you understand the wording of ‘written’ OTQs before selecting your answer. 第二种更耗时的 OTQ 是要求你考虑多个陈述并确定其中哪一个（或多个）是正确的。确保你在做出选择之前至少阅读每个陈述两遍。注意严格遵循 OTQ 的要求，例如如果要求你识别两个正确的陈述。在选择答案之前，确保你理解“书面”OTQ 的措辞。
Note that the exam software contains a ‘flag’ functionality, meaning that you can flag any questions that you want to return to and review, if you have spare time at the end. 请注意，考试软件包含“标记”功能，这意味着你可以标记任何你想返回并复习的问题，如果你在最后有剩余时间。
Section B Objective test questions (OTQs) B 部分 客观测试题（OTQs）
The general advice for Section A OTQs stands for Section B. Additional advice is to make sure that you read the whole case scenario. Note that the questions are independent of each other and can be answered in any order. 关于 A 部分 OTQ 的一般建议也适用于 B 部分。额外的建议是确保你阅读整个案例场景。请注意，这些问题彼此独立，可以按任何顺序回答。
Calculations in Section C questions C 部分问题中的计算
There will be some relatively straightforward calculations at the start of the question and they will then probably get progressively more difficult. If you get stuck, make an assumption, state it and move on. Do not miss out on easy marks by not learning your proformas properly. 问题开始时会有一些相对简单的计算，然后可能会逐渐变得困难。如果卡住了，做出一个假设，说明它并继续前进。不要因为没有正确掌握你的模板而错过容易的分数。
Discussions in Section CC questions CC 部分问题中的讨论
A Section C question may separate discussion requirements from calculations, so that you do not need to do the calculations first in order to answer the discussion part. This means that you should be able to gain marks from making sensible, practical comments without having to complete the calculations. C 部分问题可能会将讨论要求与计算分开，因此你不需要先进行计算来回答讨论部分。这意味着你应该能够通过提出合理、实际的评论来获得分数，而不必完成计算。
Discussions that are focused on the specific organisation in the question will gain more marks than regurgitation of knowledge. Read the question carefully and more than once, to ensure you are actually answering the specific requirements. 专注于问题中特定组织的讨论将比重复知识获得更多的分数。仔细阅读问题，并多次阅读，以确保你真正回答了具体的要求。
Pick out key words such as ‘describe’, ‘evaluate’ and ‘discuss’. These all mean something specific. 挑出关键词，如“描述”、“评估”和“讨论”。这些词都有特定的含义。
‘Describe’ means to communicate the key features of “描述”意味着传达关键特征
‘Evaluate’ means to assess the value of “评估”意味着评估价值
‘Discuss’ means to examine in detail by argument “讨论”意味着通过论证详细检查
Clearly label the points you make in discussions so that the marker can identify them all rather than getting lost in the detail. 在讨论中清晰地标注你的观点，以便评分者能够识别所有要点，而不是迷失在细节中。
Provide answers in the form requested. Use a report format if asked for and give recommendations if required. 按照要求的形式提供答案。如果要求使用报告格式，请使用报告格式，并在需要时提供建议。
The exam format will comprise three exam sections 考试格式将包含三个考试部分
Section 部分
Style of question type 题型风格
Deseriptions 描述
Proporition of exome% 外显子比例%
A
Objective test (OT) 客观题 (OT)
15 questions xx2\times 2 marks 15 道题 xx2\times 2 分
30
B
Objective test (OT) case 客观题（OT）案例
3 道题 xx10\times 10 分，每道题包含 5 个小部分，每部分 2 分
3 questions xx10\times 10 marks
Each question will contain 5 subparts each worth 2 marks
3 questions xx10 marks
Each question will contain 5 subparts each worth 2 marks| 3 questions $\times 10$ marks |
| :--- |
| Each question will contain 5 subparts each worth 2 marks |
3030
C
Constructed Response (Long questions) 构建性回答（长问题）
{:[2" questions "xx20],[" marks "]:}\begin{aligned} & 2 \text { questions } \times 20 \\ & \text { marks } \end{aligned}
40
Total 总计
100
Section Style of question type Deseriptions Proporition of exome%
A Objective test (OT) 15 questions xx2 marks 30
B Objective test (OT) case "3 questions xx10 marks
Each question will contain 5 subparts each worth 2 marks" 30
C Constructed Response (Long questions) "2 questions xx20
marks " 40
Total 100| Section | Style of question type | Deseriptions | Proporition of exome% |
| :---: | :---: | :---: | :---: |
| A | Objective test (OT) | 15 questions $\times 2$ marks | 30 |
| B | Objective test (OT) case | 3 questions $\times 10$ marks <br> Each question will contain 5 subparts each worth 2 marks | $30$ |
| C | Constructed Response (Long questions) | $\begin{aligned} & 2 \text { questions } \times 20 \\ & \text { marks } \end{aligned}$ | 40 |
| Total | | | 100 |
Section AA and BB questions will be selected from the entire syllabus. The responses to each question or subpart in the case of OT cases are marked automatically as either correct or incorrect by computer. 第 AA 和第 BB 部分的题目将从整个教学大纲中选取。对于每个问题或子问题的回答，在 OT 案例中，将由计算机自动标记为正确或错误。
Section C questions will mainly focus on the following syllabus areas: 第 C 部分的题目将主要关注以下教学大纲领域：
Decision-making techniques (syllabus area C) 决策技术（教学大纲领域 C）
Budgeting and control (syllabus area D) 预算与控制（教学大纲区域 D）
Performance measurement and control (syllabus area E) 绩效评估与控制（教学大纲区域 E）
However, these questions may also include requirements related to the information systems area of the syllabus. The responses to Section C questions are human marked. 然而，这些问题可能还包括与教学大纲中信息系统领域相关的要求。C 部分的回答由人工评分。
As an ACCA Content Partner, BPP Learning Media gives you the opportunity to use the revision materials created by BPP’s expert team of Subject Matter Experts who have years of experience authoring Professional Qualification Content. The Subject Matter Experts ensure the content covers the depth and breadth of the syllabus and provides excellent support for your revision. 作为 ACCA 内容合作伙伴，BPP 学习媒体为您提供了使用由 BPP 的专家团队编写的复习材料的机会，这些专家在编写专业资格内容方面拥有多年经验。专家们确保内容涵盖教学大纲的深度和广度，并为您的复习提供出色的支持。
BPP Learning Media do everything possible to ensure the material is accurate and up to date when sending to print. In the event that any errors are found after the print date, they are uploaded to the following website: www.bpp.com/learningmedia/Errata. BPP 学习媒体尽一切努力确保材料在发送印刷时准确且最新。如果在印刷日期后发现任何错误，它们将被上传到以下网站：www.bpp.com/learningmedia/Errata。
The structure of this Exam Practice Kit 本考试练习册的结构
We look at the dos and don’ts of revising for, and taking, ACCA exams 我们来看看复习和参加 ACCA 考试的注意事项
We focus on Performance Management; we discuss revising the syllabus, what to do (and what not to do) in the exam, how to approach different types of question and ways of obtaining easy marks 我们专注于绩效管理；讨论如何复习大纲、考试中该做和不该做的事情、如何处理不同类型的题目以及如何轻松得分
There are also four mock exams which provide you the opportunity to refine your knowledge and skills as part of your final exam preparations. 还有四套模拟考试，为你提供了在最终考试准备中完善知识和技能的机会
Question practice 问题练习
This is the most important thing to do if you want to get through. Many of the most up-to-date exam questions are in this Kit. Practise doing them under timed conditions, then go through the answers and go back to the Course Book for any topic you are really having trouble with. Come back to a question a week later and try it again - you will be surprised at how much better you are getting. Be very ruthless with yourself at this stage - you have to do the question in the time, without looking at the answer. This will really sharpen your wits and make the exam experience less worrying. Just keep doing this and you will get better at doing questions and you will really find out what you know and what you don’t know. 这是如果你想通过考试最重要的事情。许多最新的考试题目都在这个练习册中。在限时条件下练习这些题目，然后查看答案，并回到课程书中复习你真正有困难的主题。一周后再回来尝试同一个问题——你会惊讶于自己的进步。在这个阶段要对自己非常严格——你必须在规定时间内完成题目，不能看答案。这将真正磨练你的智慧，使考试体验不那么令人担忧。只要坚持这样做，你就会在答题方面变得越来越好，并且真正了解自己知道什么和不知道什么。
Videos can be viewed by accessing your ebook version on VitalSource. 视频可以通过在 VitalSource 上访问你的电子书版本来观看。
Selecting questions 选择题目
To help you plan your revision, we have provided a full topic index which maps the questions to topics in the syllabus (see page viii). We provide signposts to help you plan your revision. 为了帮助你规划复习，我们提供了一个完整的主题索引，将问题与教学大纲中的主题对应起来（见第 viii 页）。我们提供了一些指引，帮助你规划复习。
A full question index 完整的题目索引
A topic index listing all the questions that cover key topics, so that you can locate the questions that provide practice on these topics, and see the different ways in which they might be examined. 主题索引列出了所有涵盖关键主题的题目，以便您可以找到这些主题的练习题，并了解它们可能被考查的不同方式。
Making the most of question practice 充分利用练习题
At BPP Learning Media we realise that you need more than just questions and model answers to get the most from your question practice. 在 BPP Learning Media，我们意识到您需要的不仅仅是题目和标准答案，以便从练习中获得最大的收益。
Our top tips included for certain questions provide essential advice on tackling questions, presenting answers and the key points that answers need to include. 我们为某些问题提供的顶级技巧包括如何应对问题、展示答案以及答案需要包含的关键点。
We include marking guides to show you what the examining team rewards. 我们包含评分指南，向您展示考官团队所奖励的内容。
We include comments from the examining team to show you where students struggled or performed well in the actual exam. 我们包含了考官团队的评论，向您展示学生在实际考试中遇到困难或表现良好的地方。
Attempting mock exams 尝试模拟考试
There are four mock exams that provide practice at coping with the pressures of the exam day. We strongly recommend that you attempt them under exam conditions. All the mock exams reflect the question styles and syllabus coverage of the exam. 有四套模拟考试，帮助您练习应对考试当天的压力。我们强烈建议您在考试条件下进行尝试。所有模拟考试都反映了考试的题型和教学大纲覆盖范围。
Topics to revise 需要复习的主题
All questions are compulsory so you must revise the whole syllabus. Since the exam includes 15 objective test questions in Section A, you should expect questions to cover a large part of the syllabus. Selective revision will limit the number of questions you can answer and hence reduce your chances of passing. It is better to go into the exam knowing a reasonable amount about most of the syllabus rather than concentrating on a few topics to the exclusion of the rest. 所有问题都是必答题，因此你必须复习整个教学大纲。由于考试包括 A 部分的 15 道客观测试题，你应该预期问题会覆盖教学大纲的很大一部分。选择性复习会限制你能回答的问题数量，从而降低你通过考试的机会。最好在考试前对教学大纲的大部分内容有合理的了解，而不是集中复习少数主题而忽略其他内容。
Remote invigilated exams 远程监考考试
In certain geographical areas it may be possible for you to take your exam remotely. This option, which is subject to strict conditions, can offer increased flexibility and convenience under certain circumstances. Further guidance, including the detailed requirements and conditions for taking the exam by this method, is contained on ACCA’s website at https://www.accaglobal.com/an/en/student/exam-entry-and-administration/about-our-exams/remote-exams/remote-session-exams.html. 在某些地理区域，你可能可以远程参加考试。这个选项在某些情况下可以提供更大的灵活性和便利性，但需遵守严格的条件。有关通过这种方式参加考试的详细要求和条件的进一步指导，请访问 ACCA 网站：https://www.accaglobal.com/an/en/student/exam-entry-and-administration/about-our-exams/remote-exams/remote-session-exams.html。
Essential skills areas to be successful in Performance Management (PM) 在绩效管理（PM）中取得成功的关键技能领域
The specific PM skills are shown in the centre of the circle diagram below. The exam success skills are shown around the outside of the circle. 特定的 PM 技能显示在下方圆圈图的中心。考试成功技能显示在圆圈的外围。
Specific PM skills 特定的 PM 技能
These are the skills specific to PM that we think you need to develop in order to pass the exam. In the BPP Course Book for PM there are five Skills Checkpoints which define each skill and show how it is applied in answering a question. Passing the PM exam requires more than applying syllabus knowledge and demonstrating the specific PM skills; it also requires the development of excellent exam technique through question practice. 这些是我们认为您需要通过考试而必须发展的特定 PM 技能。在 BPP 的 PM 课程书中，有五个技能检查点，定义了每个技能并展示了如何在回答问题中应用这些技能。通过 PM 考试不仅需要应用课程知识并展示特定的 PM 技能；还需要通过问题练习来发展出色的考试技巧。
We consider the following six skills to be vital for exam success. The skills checkpoints show how each of these skills can be applied in the exam. 我们认为以下六项技能对考试成功至关重要。技能检查点展示了如何在考试中应用这些技能。
Skill 1: Approach to objective test (OT) questions 技能 1：客观测试（OT）问题的应对方法
Skills Checkpoint 1 in the BPP Course Book for PM covers the various types of OT question through application to an exam-standard Section B question. Consider revisiting Skills Checkpoint 1 to improve your OT skills. BPP 课程手册中的技能检查点 1 涵盖了通过应用考试标准的 B 部分问题来应对各种类型的 OT 问题。建议重新回顾技能检查点 1 以提高你的 OT 技能。
Videos can be viewed by accessing your ebook version on VitalSource. 视频可以通过在 VitalSource 上访问你的电子书版本来观看。
Skill 2: Using the scenario 技能 2：使用情景
Skills Checkpoint 2 in the BPP Course Book for PM covers this technique in detail through application to an exam-standard question. Consider revisiting Skills Checkpoint 2 to specifically improve this skill. BPP 课程手册中的技能检查点 2 详细介绍了这一技术，并通过应用于考试标准问题进行了说明。考虑重新访问技能检查点 2，以专门提高这项技能。
Videos can be viewed by accessing your ebook version on VitalSource. 视频可以通过在 VitalSource 上访问你的电子书版本来观看。
Skill 3: How to approach your PM exam 技能 3：如何应对您的 PM 考试
Skills Checkpoint 3 in the BPP Course Book for PM covers the approach to your PM exam. Consider revisiting Skills Checkpoint 3 to specifically improve your exam technique. BPP 课程手册中的技能检查点 3 涵盖了应对 PM 考试的方法。考虑重新访问技能检查点 3，以专门提高您的考试技巧。
Videos can be viewed by accessing your ebook version on VitalSource. 视频可以通过在 VitalSource 上访问你的电子书版本来观看。
Skill 4: Effective use of spreadsheets 技能 4：有效使用电子表格
Skills Checkpoint 4 in the BPP Course Book for PM covers spreadsheets in detail through application to an exam-standard question. Consider revisiting Skills Checkpoint 4 to specifically improve this skill. BPP PM 课程书中的技能检查点 4 详细介绍了电子表格，并通过应用到一个考试标准的问题来展示。建议重新访问技能检查点 4，以特别提高这一技能。
(D) Videos can be viewed by accessing your ebook version on VitalSource. (D) 可以通过在 VitalSource 上访问您的电子书版本来观看视频。
Skills Checkpoint 5 in the BPP Course Book for PM covers performance management questions in detail through application to an exam-standard question. Consider revisiting Skills Checkpoint 5 to specifically improve this skill. Note that there are exam technique technical articles on the ACCA website relating to the PM exam. BPP 课程手册中的技能检查点 5 详细介绍了通过应用于考试标准问题的绩效管理问题。考虑重新访问技能检查点 5 以专门提高此技能。请注意，ACCA 网站上有关于 PM 考试的考试技巧技术文章。
(D) Videos can be viewed by accessing your ebook version on VitalSource. (D) 可以通过在 VitalSource 上访问您的电子书版本来观看视频。
Essential skill areas 必备技能领域
Exam success skill 1 考试成功技巧 1
Managing information 信息管理
Questions in the exam will present you with a lot of information. The skill is how you handle this information to make the best use of your time. The key is determining how you will approach the exam and then actively reading the questions. 考试中的问题会提供大量信息。关键在于你如何处理这些信息以充分利用时间。关键是要确定你将如何应对考试，然后主动阅读问题。
Advice on developing Managing information 关于发展信息管理的建议
Approach 方法
The exam is three hours long. There is no designated ‘reading’ time at the start of the exam. However, one approach that can work well is to start the exam by spending 10-15 minutes carefully reading through all of the questions to familiarise yourself with the exam. 考试时长为三个小时。考试开始时没有指定的“阅读”时间。然而，一种行之有效的方法是，在考试开始时花 10 到 15 分钟仔细阅读所有问题，以熟悉考试内容。
Once you feel familiar with the exam consider the order in which you will attempt the questions; always attempt them in your order of preference. For example, you may want to leave to last the question you consider to be the most difficult. 一旦你熟悉了考试内容，考虑你将以何种顺序答题；始终按照你的偏好顺序答题。例如，你可能想把你认为最难的问题留到最后。
If you do take this approach, remember to adjust the time available for each question appropriately - see Exam success skill 6: Good time management. 如果你采用这种方法，记得适当调整每个问题的时间分配——参见考试成功技巧 6：良好的时间管理。
If you find that this approach doesn’t work for you, don’t worry - you can develop your own technique. 如果你发现这种方法不适合你，别担心——你可以开发自己的技巧。
Active reading 主动阅读
You must take an active approach to reading each question. In Section CC questions in particular, focus on the requirement first, using the highlighting tool or scratch pad to make a note of key verbs such as ‘explain’ and ‘discuss’, to ensure you answer the question properly. Then read the rest of the question, highlighting or making scratch pad notes on important and relevant information you think you will need. 你必须采取主动的方法来阅读每个问题。特别是在第 CC 节的问题中，首先要关注问题的要求，使用高亮工具或草稿纸记录关键动词，如“解释”和“讨论”，以确保你正确回答问题。然后阅读问题的其余部分，高亮或在草稿纸上记录你认为需要的重要和相关信息。
Exam success skill 2 考试成功技巧 2
Correct interpretation of the requirements 正确理解要求
The active verb used often dictates the approach that written answers should take (eg ‘explain’, ‘discuss’). It is important you identify and use the verb to define your approach. The correct interpretation of the requirements skill means correctly producing only what is being asked for by a requirement. Anything not required will not earn marks. 使用的主动动词通常决定了书面答案应采取的方法（例如“解释”、“讨论”）。重要的是你要识别并使用该动词来定义你的方法。正确理解要求的能力意味着准确地只生成被要求的内容。任何不必要的内容都不会得分。
Advice on developing correct interpretation of the requirements 关于正确理解要求的建议
This skill can be developed by analysing question requirements and applying this process: 这种技能可以通过分析问题需求并应用以下过程来培养：
Step 1 Read the requirement 第一步 阅读要求
Firstly, read the requirement a couple of times slowly and carefully and use the highlighting tool to note the active verbs. Use the active verbs to define what you plan to do. Make sure you identify any sub-requirements. 首先，慢慢地仔细阅读要求几遍，并使用高亮工具标记出主动动词。使用这些主动动词来定义你计划做什么。确保你识别出任何子要求。
Step 2 Read the rest of the question 第二步 阅读问题的其余部分
By reading the requirement first, you will have an idea of what you are looking out for as you read through the scenario. This is a great time saver and means you don’t end up having to read the whole question in full twice. You should do this in an active way - see Exam success skill 1: Managing Information. 通过先阅读要求，你会在阅读场景时有一个明确的目标。这是一个很好的节省时间的方法，意味着你不必完整地阅读整个问题两次。你应该以主动的方式进行这一步骤——参见考试成功技巧 1：信息管理。
Step 3 Read the requirement again 第三步 再次阅读要求
Read the requirement again to remind yourself of the exact wording before starting your answer. This will capture any misinterpretation of the requirements or any missed requirements entirely. This should become a habit in your approach and, with repeated practice, you will find the focus, relevance and depth of your answer plan will improve. 在开始答题之前，再次阅读要求以提醒自己确切的措辞。这将捕捉到任何对要求的误解或完全遗漏的要求。这应该成为你答题方法中的一种习惯，通过反复练习，你会发现你的答题计划在重点、相关性和深度上都会有所提高。
Exam success skill 3 考试成功技巧 3
Answer planning: Priorities, structure and logic 答题计划：优先级、结构和逻辑
This skill requires the planning of the key aspects of an answer which accurately and completely responds to the requirement. 这项技能需要规划答案的关键方面，以准确且完整地回应要求。
Advice on developing Answer planning: Priorities, structure and logic 关于制定答案规划的建议：优先级、结构和逻辑
Everyone will have a preferred style for an answer plan. For example, it may be a mind map, bullet pointed lists or simply making some notes on the scratch pad. Choose the approach that you feel most comfortable with, or, if you are not sure, try out different approaches for different questions until you have found your preferred style. 每个人都有自己偏好的答案规划风格。例如，可能是思维导图、带项目符号的列表，或者只是在草稿纸上做一些笔记。选择你感觉最舒适的方法，或者如果你不确定，可以尝试用不同的方法回答不同的问题，直到找到你偏好的风格。
Exam success skill 4 考试成功技能 4
Efficient numerical analysis 高效的数值分析
This skill aims to maximise the marks awarded by making clear to the marker the process of arriving at your answer. This is achieved by laying out an answer such that, even if you make a few errors, you can still score subsequent marks for follow-on calculations. It is vital that you do not lose marks purely because the marker cannot follow what you have done. 该技能旨在通过向评分者清晰地展示得出答案的过程来最大化得分。这是通过布局答案来实现的，即使你犯了一些错误，你仍然可以在后续计算中获得分数。至关重要的是，不要仅仅因为评分者无法理解你所做的而失分。
Advice on developing Efficient numerical analysis 关于发展高效数值分析的建议
This skill can be developed by applying the following process: 该技能可以通过应用以下过程来发展：
Step 1 Use a standard proforma working where relevant 第一步 在相关情况下使用标准的工作表格
If answers can be laid out in a standard proforma then always plan to do so. This will help the marker to understand your working and allocate the marks easily. It will also help you to work through the figures in a methodical and time-efficient way. 如果答案可以用标准表格呈现，那么一定要计划这样做。这将帮助阅卷者理解你的工作过程，并轻松分配分数。它还将帮助你以有条理且高效的方式处理数据。
Step 2 Show your workings 第二步 展示你的计算过程
Keep your workings as clear and simple as possible and ensure they are cross referenced to the main part of your answer. Where it helps, provide brief narrative explanations to help the marker understand the steps in the calculation. This means that if a mistake is made you do not lose any subsequent marks for follow-on calculations. 保持你的计算过程尽可能清晰和简单，并确保它们与答案的主要部分相互参照。在有助于理解的地方，提供简短的文字解释，以帮助阅卷者理解计算的步骤。这意味着如果出现错误，你不会因为后续的计算而丢失任何分数。
Step 3 Keep moving! 第三步 继续前进！
It is important to remember that, in an exam situation, it can sometimes be difficult to get every number 100%100 \% correct. The key is therefore ensuring you do not spend too long on any single calculation. If you are struggling with a solution then make a sensible assumption, state it and move on. 重要的是要记住，在考试中，有时很难让每个数字都完全正确。因此，关键是要确保不要在任何单个计算上花费太多时间。如果你在某个问题上遇到困难，那么做一个合理的假设，说明它，然后继续前进。
Exam success skill 5 考试成功技巧 5
Effective writing and presentation 有效的写作和表达
Written answers should be presented so that the marker can clearly see the points you are making. The skill is to provide efficient written answers with sufficient breadth of points that answer the question, in the right depth, in the time available. 书面答案应呈现得让阅卷者清楚地看到你所提出的观点。关键在于在有限的时间内，以适当的深度提供高效的书面答案，涵盖足够广泛的要点以回答问题。
Advice on developing Effective writing and presentation 关于如何发展有效写作和演示的建议
Step 1 Use headings 第一步 使用标题
Using the headings and sub-headings from your answer plan will give your answer structure, order and logic. This will ensure your answer links back to the requirement and is clearly signposted, making it easier for the marker to understand the different points you are making. Making your headings bold will also help the marker. 使用你答题计划中的标题和副标题将给你的答案带来结构、顺序和逻辑。这将确保你的答案与要求相关联，并清晰地标注出来，使阅卷者更容易理解你所提出的不同观点。将你的标题加粗也有助于阅卷者。
Step 2 Type your answer in short, but full, sentences 第二步 用简短但完整的句子输入你的答案
Use short, punchy sentences with the aim that every sentence should say something different and generate marks. Type in full sentences, ensuring your style is professional. 使用简短有力的句子，确保每句话都表达不同的内容并能够得分。以完整的句子输入，确保你的风格专业。
Step 3 Do your calculations first and explanation second 第三步 先进行计算，再进行解释
Questions sometimes ask for a discussion or explanation with suitable calculations. The best approach is to prepare the calculation first then add the explanation. 问题有时会要求进行讨论或解释，并附上适当的计算。最佳方法是先准备计算，然后添加解释。
Performing the calculation first should enable you to explain what you have done. 首先进行计算应该能够让你解释你所做的事情。
Exam success skill 6 考试成功技巧 6
Good time management 良好的时间管理
This skill means planning your time across all the requirements so that all tasks have been attempted at the end of the 3 hours available and actively checking on time during your exam. This is so that you can flex your approach and prioritise requirements which, in your judgement, will generate the maximum marks in the available time remaining. 这项技能意味着在 3 小时的考试时间内规划好所有要求的时间，以便在考试结束时所有任务都已尝试，并在考试期间主动检查时间。这样你就可以灵活调整方法，并优先处理那些在你判断下能在剩余时间内获得最高分数的要求。
Advice on developing Good time management 关于发展良好时间管理的建议
The exam is 3 hours long, which translates to 1.8 minutes per mark. Therefore, a 10-mark requirement should be allocated a maximum of 18 minutes to complete your answer before you move on to the next task. At the beginning of a question, work out the amount of time you should be spending on each requirement. If you take the approach of spending 10-15 minutes reading and planning at the start of the exam, adjust the time allocated to each question accordingly. 考试时长为 3 小时，相当于每分 1.8 分钟。因此，10 分的题目应最多分配 18 分钟来完成答案，然后再进行下一题。在开始做题时，计算出每道题目应花费的时间。如果你在考试开始时花 10-15 分钟进行阅读和规划，请相应调整每道题目的时间分配。
Keep an eye on the clock 注意时间
Aim to attempt all requirements, but be ready to be ruthless and move on if your answer is not going as planned. The challenge for many is sticking to planned timings. Be aware this is difficult to achieve in the early stages of your studies and be ready to let this skill develop over time. 尽量完成所有题目，但如果答案不如预期，要果断并继续前进。许多人的挑战是坚持计划的时间安排。要意识到在学习的早期阶段很难做到这一点，并准备好让这项技能随着时间的推移而发展。
If you find yourself running short on time and know that a full answer is not possible in the time you have, consider recreating your plan in overview form and then add key terms and details as time allows. Remember, some marks may be available, for example, simply stating a conclusion which you don’t have time to justify in full. 如果你发现自己时间不够，无法完整作答，可以考虑以概述形式重新制定你的计划，然后根据时间添加关键词和细节。记住，有些分数可能只需要简单地陈述一个结论，而不需要时间充分论证。
Questions 问题
Section A 第一部分
OTQ bank - Management information systems and data analytics OTQ 题库 - 管理信息系统与数据分析
1 Which method of data visualisation is often used to present variance analysis and is designed so that the eye focuses on the most significant movements first? 1 哪种数据可视化方法通常用于呈现差异分析，并设计为让眼睛首先关注最重要的变化？
O Waterfall charts 瀑布图
O Dashboards 仪表盘
O Line charts 折线图
O Mapping charts 地图图表
2 Which of the following combinations describes the purposes of management information? 2 以下哪项组合描述了管理信息的目的？
O Planning, control and decision making O 规划、控制与决策制定
O Planning, negotiating and decision making O 规划、协商和决策
O Decision-making, negotiating and implementing O 决策、谈判与实施
O Control, decision-making and publication O 控制、决策和发布
(2 marks) （2 分）
3 Indicate, by selecting the relevant boxes, whether each of the following controls help to ensure the security of highly confidential information. 3 通过选择相关框，指出以下每种控制措施是否有助于确保高度机密信息的安全。
Logical access controls 逻辑访问控制
YES
NO
Database controls 数据库控制
YES
NO
Hierarchical passwords 分层密码
YES
NO
Range checks 范围检查
YES
NO
Logical access controls YES NO
Database controls YES NO
Hierarchical passwords YES NO
Range checks YES NO| Logical access controls | YES | NO |
| :--- | :---: | :---: |
| Database controls | YES | NO |
| Hierarchical passwords | YES | NO |
| Range checks | YES | NO |
(2 marks) （2 分）
4 The following statements have been made about management information and management information systems. 4 以下陈述是关于管理信息和管理信息系统的。
(1) Management information is often produced from transaction processing systems. (1) 管理信息通常由交易处理系统生成。
(2) The data used in management information systems comes mainly from sources within the organisation and its operations. (2) 管理信息系统中使用的数据主要来自组织内部及其运营的源。
Which of the above statements is/are true? 以上陈述中哪一个是/是正确的？
O ionly 仅第 1 项
O 2 only 仅 O 2
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
They are designed to report on existing operations. 它们旨在报告现有运营情况。
TRUE
FALSE
They have an external focus. 它们具有外部关注点。
TRUE
FALSE
They are designed to report on existing operations. TRUE FALSE
They have an external focus. TRUE FALSE| They are designed to report on existing operations. | TRUE | FALSE |
| :--- | :---: | :---: |
| They have an external focus. | TRUE | FALSE |
6 The following statements have been made about operational control. 6 以下是关于运营控制的一些陈述。
(1) Budgeting is commonly associated with decision-making at the operational planning level within a management hierarchy. (1) 预算通常与管理层次中的运营规划层面的决策相关联。
(2) Operational control decisions in general are more narrowly focused and have a shorter time horizon than management control decisions. (2) 一般而言，运营控制决策比管理控制决策更为聚焦，且时间跨度更短。
Which of the above statements is/are true? 以上陈述中哪一个是/是正确的？
O 1 only 仅 1
O 2 only 仅第 2 项
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
(2 marks) （2 分）
7 Which of the following terms is used to describe an information system that provides senior executives with online access to important information obtained from both internal and external sources? 7 以下哪个术语用于描述一种为高级管理人员提供在线访问从内部和外部来源获取的重要信息的信息系统？
O Executive information system 执行信息系统
O Enterprise resource planning system 企业资源规划系统
O Management information system 管理信息系统
O Transaction processing system 交易处理系统
8 A company’s board of directors were recently embarrassed when a very unhappy junior human resources employee emailed details of their salaries to the entire company. An investigation revealed that the human resources director had lent their username and password to the junior employee so that routine maintenance of the human resources database could be conducted whilst the director was on vacation. During the director’s vacation, the junior employee had used the director’s username and password to access the board’s salary records. 一家公司的董事会最近因为一名非常不满的初级人力资源员工将他们的薪资细节发送给整个公司而感到尴尬。调查显示，人力资源主管将自己的用户名和密码借给了这名初级员工，以便在主管休假期间进行人力资源数据库的日常维护。在主管休假期间，这名初级员工使用主管的用户名和密码访问了董事会的薪资记录。
Which of the following controls could have helped to prevent this breach of confidential information? 以下哪种控制措施可以帮助防止这种机密信息的泄露？
O Monitoring the database system logs on a daily basis to see what information is being accessed O 每天监控数据库系统日志，查看正在访问的信息
O Building levels of access into the database so that only senior staff have access to board records 在数据库中设置访问级别，以便只有高级员工才能访问董事会记录
O Keeping all the human resource records for salaries on a separate server O 将所有与薪资相关的人力资源记录保存在单独的服务器上
O Having a policy of regularly updating the passwords required to access the system O 制定定期更新系统访问密码的政策
9 Big data analytics usually involves the analysis of unstructured data. 9 大数据分析通常涉及对非结构化数据的分析。
Which of the following is an example of unstructured data? 以下哪项是非结构化数据的例子？
O Data tables showing monthly purchases figures 显示每月购买数据的数据表
O Spreadsheet analysis of annual sales 年度销售的电子表格分析
O Email communications between a customer and the customer services department 客户与客户服务部门之间的电子邮件通信
O A table of supplier names and addresses 供应商名称和地址的表格
(2 marks) （2 分）
10 The following statements have been made about information systems. 10 以下关于信息系统的陈述。
(1) Feedback is information produced from a system that is used by management to take action to control further inputs to the system. （1）反馈是从系统中产生的信息，管理层利用这些信息采取行动以控制系统的进一步输入。
(2) Information for benchmarking purposes may be obtained from both internal and external sources. (2) 用于基准测试的信息可以从内部和外部来源获得。
Which of the above statements is/are true? 以上陈述中哪一个是/是正确的？
O 1 only 仅 1
O 2 only 仅第 2 项
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
11 Coff Co operates a chain of coffee shops. It has an interactive website where customers can leave feedback, and has recently introduced a customer loyalty card that is swiped at the till whenever a purchase is made. Coff Co is keen to make use of this new data. Coff Co 经营着一家连锁咖啡店。它有一个互动网站，顾客可以在上面留下反馈，最近还推出了顾客忠诚卡，每次购买时都会在收银台刷卡。Coff Co 希望充分利用这些新数据。
Which TWO of the following are ways that Coff Co could use the information collected from the website and customer loyalty cards? 以下哪两种方式是 Coff Co 可以利用从网站和顾客忠诚卡收集到的信息？ ◻\square Understand individual customer preferences ◻\square 了解个人客户偏好 ◻\square Update its inventory records ◻\square 更新其库存记录 ◻\square Analyse the take-up of targeted promotions ◻\square 分析目标促销的接受情况 ◻\square Compile branch sales forecasts ◻\square 编制分支机构销售预测
(2 marks) （2 分）
Which method of data visualisation provides a summary of four or five relevant drivers that give an overview of a business area? 哪种数据可视化方法可以提供四个或五个相关驱动因素的摘要，以概述业务领域？
O Tables O 表格
O Line charts 折线图
O Dashboards 仪表盘
O Waterfall charts (2 marks) 瀑布图（2 分）
Which of the following improves communication and leads to information that is richer and more effective? 以下哪项改善了沟通并带来了更丰富和更有效的信息？
O Data visualisation 数据可视化
O Data analytics 数据分析
O Data mining 数据挖掘
O Artificial intelligence 人工智能
Which of the following is an example of local networking? 以下哪项是本地网络的例子？
O Internet 互联网
O File server 文件服务器
O Intranet 内联网
O Ethernet 以太网
Which TWO of the following are benefits of wireless technology?Better decision-makingIncreased productivityIncreased securityReduced costs as businesses expand 以下哪两项是无线技术的好处？更好的决策制定提高生产力提高安全性随着业务扩展降低成本
OTQ bank - Management information systems and data analytics
(54 mins) OTQ 银行 - 管理信息系统与数据分析（54 分钟）
16 Which of the following statements is NOT a benefit of using data mining by an online book retailer? 16 以下哪项陈述不是在线图书零售商使用数据挖掘的好处？
O Better understanding of customer behaviour 更好地理解客户行为
O Targeted marketing based on previous browsing history 基于之前浏览历史的目标营销
O Fewer staff required in the finance function to analyse data 财务部门需要更少的员工来分析数据
O Better control of inventories from real time inventory reports 通过实时库存报告更好地控制库存
17 Which TWO of the following are true of customer relationship management (CRM) systems?They analyse a customer’s interactions with an organisation throughout the customer life cycleThe software subscription and purchase fees are inexpensiveThey allow marketing communication to be tailored to the customer’s interestsCRM systems require no staff training (2 marks) 17 以下哪两项关于客户关系管理（CRM）系统的描述是正确的？它们分析客户在整个客户生命周期内与组织的互动。软件订阅和购买费用便宜。它们允许根据客户的兴趣定制营销沟通。CRM 系统不需要员工培训。（2 分）
Match the following levels in the data pyramid to the appropriate explanation. 将数据金字塔中的以下层次与适当的解释匹配。
(2 marks) （2 分）
Which of the following makes use of artificial intelligence and allows patterns and trends to be found in data, where they would previously have been impossible or too timeconsuming to identify? 以下哪一项利用了人工智能，并允许在数据中发现模式和趋势，而这些模式和趋势以前是不可能或太耗时而无法识别的？
O Big data 大数据
O Data analytics 数据分析
O Linear regression 线性回归
O Data visualisation 数据可视化
Are the following statements about data and information systems true or false? 以下关于数据和信息系统的陈述是对还是错？
对数据库中的数据进行深入分析以识别数据中未发现的趋势或模式，这被称为数据挖掘。
In-depth analysis of data on a database in order to
identify undiscovered trends or patterns in the data is
known as data mining.
In-depth analysis of data on a database in order to
identify undiscovered trends or patterns in the data is
known as data mining.| In-depth analysis of data on a database in order to |
| :--- |
| identify undiscovered trends or patterns in the data is |
| known as data mining. |
TRUE
FALSE
大型公共数据库是许多商业组织获取反馈的主要来源。
Large public databases are a major source of feedback
for many commercial organisations.
Large public databases are a major source of feedback
for many commercial organisations.| Large public databases are a major source of feedback |
| :--- |
| for many commercial organisations. |
TRUE
FALSE
"In-depth analysis of data on a database in order to
identify undiscovered trends or patterns in the data is
known as data mining." TRUE FALSE
"Large public databases are a major source of feedback
for many commercial organisations." TRUE FALSE| In-depth analysis of data on a database in order to <br> identify undiscovered trends or patterns in the data is <br> known as data mining. | TRUE | FALSE |
| :--- | :---: | :---: |
| Large public databases are a major source of feedback <br> for many commercial organisations. | TRUE | FALSE |
(2 marks) （2 分）
21 Which of the following statements concerning big data analytics is correct? 21 下列关于大数据分析的说法中，哪一项是正确的？
O It relies on digital information 它依赖于数字信息
O It relies on written information 它依赖于书面信息
O It relies on verbal information 它依赖于口头信息
O It relies on confidential information 它依赖于机密信息
Are the following statements about management information systems true or false? 以下关于管理信息系统的陈述是对还是错？
预算控制信息主要来自组织外部的来源。
Budgetary control information comes mainly from
sources outside the organisation.
Budgetary control information comes mainly from
sources outside the organisation.| Budgetary control information comes mainly from |
| :--- |
| sources outside the organisation. |
TRUE
FALSE
执行信息系统（EIS）为运营管理提供了一个集成的数据库系统。
An EIS provides an integrated database system for the
management of operations.
An EIS provides an integrated database system for the
management of operations.| An EIS provides an integrated database system for the |
| :--- |
| management of operations. |
TRUE
FALSE
"Budgetary control information comes mainly from
sources outside the organisation." TRUE FALSE
"An EIS provides an integrated database system for the
management of operations." TRUE FALSE| Budgetary control information comes mainly from <br> sources outside the organisation. | TRUE | FALSE |
| :--- | :--- | :--- |
| An EIS provides an integrated database system for the <br> management of operations. | TRUE | FALSE |
(2 marks) （2 分）
Match the information system with the appropriate level on the data pyramid. 将信息系统与数据金字塔上的适当层级匹配。
(1) Enterprise Resource Planning (ERP) systems use complex computer systems, usually comprehensive databases, to provide plans for every aspect of the business. (1) 企业资源规划（ERP）系统使用复杂的计算机系统，通常是综合数据库，为企业的各个方面提供计划。
(2) Enterprise Resource Planning (ERP) systems are accounting oriented information systems which aid in identifying and planning the enterprise wide resources needed to resource, make, account for and deliver customer orders. (2) 企业资源规划（ERP）系统是以会计为导向的信息系统，有助于识别和规划企业范围内所需的资源，以获取、制造、核算和交付客户订单。
Which of the above statements is/are true? 上述陈述中哪一项/哪些是正确的？
O 1 only 仅 1
2 only 仅 2
O Both 1 and 2 1 和 2 都
O Neither 1 nor 2 既不 1 也不 2
25 Which TWO of the following are risks of using big data? 25 以下哪两项是使用大数据的风险？ ◻\square Veracity of data used ◻\square 使用数据的真实性
Volume of data used 使用数据的量 ◻\square Security of data collected ◻\square 收集数据的安全性 ◻\square The use of real time data 实时数据的使用
Which of the following controls is used to ensure accuracy of data? 以下哪种控制措施用于确保数据的准确性？
O Dial-back 回拨
O Firewall 防火墙
O Encryption 加密
O Validation 验证
(2 marks) （2 分）
27 Which TWO of the following are ways that big data can be used to improve performance? 27 以下哪两项是大数据可以用来提高绩效的方式？ ◻\square Reducing the number of data analysts (reducing labour costs) ◻\square 减少数据分析师的数量（降低劳动力成本） ◻\square Stocking products that customers want (increasing sales) 备货客户所需产品（增加销售额） ◻\square Being able to apply target advertising (increasing sales) 能够应用目标广告（增加销售额） ◻\square Costs saved by collecting less data (reducing costs) 通过收集较少数据节省成本（降低成本）
(2 marks) （2 分）
28 Are the following statements about big data and data analytics true or false? 28 以下关于大数据和数据分析的陈述是对还是错？
Big data can be used to provide insights into costs. 大数据可以用于提供成本洞察。
TRUE
FALSE
Social media is a source of big data. 社交媒体是大数据的一个来源。
TRUE
FALSE
Predictive analytics is a branch of data analytics. 预测分析是数据分析的一个分支。
TRUE
FALSE
Big data can be used to provide insights into costs. TRUE FALSE
Social media is a source of big data. TRUE FALSE
Predictive analytics is a branch of data analytics. TRUE FALSE| Big data can be used to provide insights into costs. | TRUE | FALSE |
| :--- | :---: | :---: |
| Social media is a source of big data. | TRUE | FALSE |
| Predictive analytics is a branch of data analytics. | TRUE | FALSE |
(2 marks) （2 分）
Which of the following systems helps managers to see trends and make strategic decisions? 以下哪个系统帮助管理者看到趋势并做出战略决策？
Pull down list 下拉列表
Enterprise resource planning systems (ERPS) 企业资源计划系统（ERPS）
Executive information system (EIS) 高管信息系统（EIS）
Management information system (MIS) 管理信息系统（MIS）
Transaction processing system (TPS) 事务处理系统（TPS）
Are the following statements about big data analytics true or false? 以下关于大数据分析的陈述是对还是错？
它能够快速检查大量数据。
It enables large quantities of data to be examined
quickly.
It enables large quantities of data to be examined
quickly.| It enables large quantities of data to be examined |
| :--- |
| quickly. |
TRUE
FALSE
It improves organisational decision-making. 它改善了组织的决策能力。
TRUE
FALSE
It enables cost reduction. 它能够降低成本。
TRUE
FALSE
It requires adherence to data privacy laws. 它需要遵守数据隐私法。
TRUE
FALSE
"It enables large quantities of data to be examined
quickly." TRUE FALSE
It improves organisational decision-making. TRUE FALSE
It enables cost reduction. TRUE FALSE
It requires adherence to data privacy laws. TRUE FALSE| It enables large quantities of data to be examined <br> quickly. | TRUE | FALSE |
| :--- | :---: | :---: |
| It improves organisational decision-making. | TRUE | FALSE |
| It enables cost reduction. | TRUE | FALSE |
| It requires adherence to data privacy laws. | TRUE | FALSE |
Story is a well-established, global publishing conglomerate. The corporation is structured to allow each country of operation to function as an autonomous business unit, that reports back to head office. The data from each business unit is entered onto the mainframe computer at head office. Each business unit can make use of any service offered by other business units and can also offer services to the other units. The services include translation into different languages, typesetting, printing, storage and so forth. In each country of operation there is at least one, and usually several, retail outlets. Story 是一家历史悠久、全球化的出版集团。该公司的结构使得每个运营国家都能作为一个自治的业务单位运作，并向总部汇报。每个业务单位的数据都会被录入总部的主机中。每个业务单位都可以利用其他业务单位提供的任何服务，也可以向其他单位提供服务。这些服务包括翻译成不同语言、排版、印刷、存储等。在每个运营国家中，至少有一个，通常有多个零售店。
The core business was traditionally based upon the provision of fictional stories for the mass market. For the past decade Story has diversified into publishing textbooks and technical literature. The organisation currently enjoys a good reputation in both areas of the business and global sales are increasing annually at a rate of 5%5 \% for fictional books and 2%2 \% for textbooks. Last year 700 million fictional works and 25 million textbooks were sold. 核心业务传统上基于为大众市场提供虚构故事。过去十年，Story 已多元化发展，涉足出版教科书和技术文献。该组织目前在两个业务领域都享有良好声誉，全球销售额每年以 5%5 \% 的速度增长虚构书籍，以 2%2 \% 的速度增长教科书。去年售出了 7 亿本虚构作品和 2500 万本教科书。
The corporate management team wish to increase the growth in sales of textbooks but realise that they cannot afford to allocate significant resources to this task as the market, and profit margin, for textbooks is very much smaller than for fiction. They also wish to improve the sales performance of the fictional books. 公司管理团队希望增加教科书的销售增长，但他们意识到无法为此任务分配大量资源，因为教科书的市场和利润空间远小于小说。他们还希望提高虚构书籍的销售业绩。
Story is currently having trouble in maintaining a corporate image in some countries of operation. For example, several business units may be unaware of additions to the product range. Another example is that a price change in a book is not simultaneously altered by all the business units, leading to pricing discrepancies. Story 目前在维护一些运营国家的企业形象方面遇到困难。例如，一些业务单位可能不知道产品系列的补充。另一个例子是，一本书的价格变化并未被所有业务单位同时调整，导致价格差异。
Some members of the corporate management team see possible advantages to upgrading the existing computer system to one that is fully networked. Other members are more sceptical and are reluctant to consider enhancing the system. Some members have also wondered whether big data could provide useful information to aid decision-making for Story but others think there may be problems with actually using big data. 公司管理团队的一些成员认为升级现有计算机系统到完全联网的系统可能有一些优势。其他成员则更加怀疑，不愿意考虑增强系统。还有一些成员想知道大数据是否可以提供有用的信息来帮助 Story 做出决策，但也有人认为实际使用大数据可能会存在问题。
Note. Note that syllabus learning outcome A on Management information systems and data analytics, can form parts of a Section C question. However, you will never see a full 20 mark Section C question from this area. This question is just to help you practise the subject. 注意。请注意，关于管理信息系统和数据分析的教学大纲学习成果 A 可以构成 C 部分问题的一部分。然而，你永远不会看到来自这一领域的完整 20 分的 C 部分问题。这个问题只是为了帮助你练习这一主题。
(Total = 20 marks) (总分 = 20 分)
Section A 第一部分
OTQ bank - Specialist cost and management accounting techniques OTQ 银行 - 专业成本与管理会计技术
32 The following costs have arisen in relation to the production of a product: 32 以下成本与产品生产相关：
(1) Planning and concept design costs (1) 规划和概念设计成本
(2) Testing costs (2) 测试成本
(3) Production costs (3) 生产成本
(4) Distribution and customer service costs (4) 分销和客户服务成本
In calculating the life cycle costs of a product, which of the above items would be included? 在计算产品的生命周期成本时，上述哪些项目会被包括在内？
3 only 仅 3
O 1,2 and 3 O 1,2 和 3
O 1,2 and 4 O 1,2 和 4
O All of the above (2 marks) O 以上所有 (2 分)
Which TWO of the following activities are environmental INTERNAL failure costs? 以下哪两项活动是环境内部故障成本？ ◻\square Quality control inspections to monitor pollution levels in water leaving a production process ◻\square 质量检查以监控生产过程中排放的水的污染水平 ◻\square Water purification treatment to clean waste water before it leaves the factory 废水净化处理，在废水离开工厂前进行清洁 ◻\square Fitting of carbon filters to machine processes to reduce carbon emissions 在机器工艺中安装碳过滤器以减少碳排放 ◻\square Power usage measuring system to monitor energy consumption within the factory 安装电力使用测量系统以监控工厂内的能源消耗 ◻\square Payment of fines for breaching environmental regulations in the industry 支付因违反行业环境法规而产生的罚款 ◻\square Insulation of heating pipes in the factory to reduce heat loss ◻\square 对工厂的加热管道进行保温以减少热量损失 ◻\square Public relations costs to remedy reputational damage caused by accidental river pollution ◻\square 用于补救因意外河流污染造成的声誉损害的公共关系费用 ◻\square Capturing and recycling of waste exhaust gases to generate energy ◻\square 捕获并回收废气以产生能源
(2 marks) （2 分）
34 One of the products manufactured by a company is Product XX, which sells for $40\$ 40 per unit and has a material cost of $10\$ 10 per unit and a direct labour cost of $7\$ 7 per unit. The total direct labour budget for the year is 50,000 hours of labour time at a cost of $12\$ 12 per hour. Factory overheads are $2,920,000 per year. 公司生产的产品之一是产品 XX ，每单位售价为 $40\$ 40 ，材料成本为每单位 $10\$ 10 ，直接人工成本为每单位 $7\$ 7 。年度直接人工预算为 50,000 小时，每小时成本为 $12\$ 12 。工厂年度管理费用为 2,920,000 美元。
The company is considering the introduction of a system of throughput accounting. It has identified that machine time is the bottleneck in production. Product XX needs 0.01 hours of machine time per unit produced. The maximum capacity for machine time is 4,000 hours per year. 公司正在考虑引入一种吞吐量会计系统。它已经确定机器时间是生产中的瓶颈。产品 XX 每单位生产需要 0.01 小时的机器时间。机器时间的最大年产能为 4,000 小时。
What is the throughput accounting ratio for Product XX (to two decimal places)? 产品 XX 的吞吐量会计比率是多少（保留两位小数）？ ◻\square
Are the following statements about material flow cost accounting (MFCA) true or false? 以下关于物料流成本会计（MFCA）的陈述是对还是错？
在物料流成本会计中，废弃物被视为负面产品并赋予成本。
In material flow cost accounting, waste is treated as a
negative product and given a cost.
In material flow cost accounting, waste is treated as a
negative product and given a cost.| In material flow cost accounting, waste is treated as a |
| :--- |
| negative product and given a cost. |
TRUE
FALSE
物料流成本会计应鼓励管理层关注如何以更少的材料投入实现相同数量的成品产出。
Material flow cost accounting should encourage
management to focus on ways of achieving the same
amount of finished output with less material input.
Material flow cost accounting should encourage
management to focus on ways of achieving the same
amount of finished output with less material input.| Material flow cost accounting should encourage |
| :--- |
| management to focus on ways of achieving the same |
| amount of finished output with less material input. |
TRUE
FALSE
"In material flow cost accounting, waste is treated as a
negative product and given a cost." TRUE FALSE
"Material flow cost accounting should encourage
management to focus on ways of achieving the same
amount of finished output with less material input." TRUE FALSE| In material flow cost accounting, waste is treated as a <br> negative product and given a cost. | TRUE | FALSE |
| :--- | :--- | :--- |
| Material flow cost accounting should encourage <br> management to focus on ways of achieving the same <br> amount of finished output with less material input. | TRUE | FALSE |
Which of the following statements about activity based costing is true? 以下关于作业成本法的陈述哪一项是正确的？
O The cost driver for quality inspection is likely to be batch size 质量检查的成本驱动因素可能是批量大小。
O The cost driver for materials handling and despatch costs is likely to be the number of orders handled O 材料处理和发货成本的驱动因素可能是处理的订单数量
O In the short run, all the overhead costs for an activity vary with the amount of the cost driver for the activity 在短期内，活动的所有间接成本都会随着活动成本驱动因素的数量而变化
O A cost driver is an activity based cost (2 marks) O 成本动因是一种基于活动的成本（2 分）
The following data refers to a soft drinks manufacturing company that passes its product through four processes and is currently operating at optimal capacity. 以下数据涉及一家软饮料制造公司，该公司通过四个流程生产产品，目前正在以最佳产能运营。
Process 过程
Washing 清洗
Filling 填充
Capping 封盖
Labelling 标签
Time per dozen units 每打单位时间
6 mins 6 分钟
3 mins 3 分钟
1.5 mins 1.5 分钟
2 mins 2 分钟
Machine hours available 可用机器小时数
1,200
700
250
450
Product data 产品数据
unit 单位
Selling price 销售价格
0.60
Direct material 直接材料
0.18
Direct labour 直接人工
0.02
Factory fixed cost 工厂固定成本
,120
Process Washing Filling Capping Labelling
Time per dozen units 6 mins 3 mins 1.5 mins 2 mins
Machine hours available 1,200 700 250 450
Product data unit
Selling price 0.60
Direct material 0.18
Direct labour 0.02
Factory fixed cost ,120 | Process | Washing | Filling | Capping | Labelling |
| :---: | :---: | :---: | :---: | :---: |
| Time per dozen units | 6 mins | 3 mins | 1.5 mins | 2 mins |
| Machine hours available | 1,200 | 700 | 250 | 450 |
| Product data | | unit | | |
| Selling price | | 0.60 | | |
| Direct material | | 0.18 | | |
| Direct labour | | 0.02 | | |
| Factory fixed cost | | ,120 | | |
Which process is the bottleneck? 哪个流程是瓶颈？
Pull down list 下拉列表
Capping 封盖
Filling 填充
Labelling 标签
Washing 清洗
A manufacturing company uses machine CC, which is operational for five hours a day to manufacture four products: W,X,Y\mathrm{W}, \mathrm{X}, \mathrm{Y} and Z . Factory costs are $150,000\$ 150,000 per day. The company uses throughput accounting and its objective is to maximise profits. 一家制造公司使用机器 CC ，每天运行五个小时来制造四种产品： W,X,Y\mathrm{W}, \mathrm{X}, \mathrm{Y} 和 Z。工厂成本为每天 $150,000\$ 150,000 。该公司使用吞吐量会计，其目标是最大化利润。
Information relating to these products is as follows: 与这些产品相关的信息如下：
每台机器的生产率
Production
rate per
machine
Production
rate per
machine| Production |
| ---: |
| rate per |
| machine |
Selling price 销售价格
Material cost 材料成本
单位转换成本
Conversion
cost per unit
Conversion
cost per unit| Conversion |
| ---: |
| cost per unit |
"Production
rate per
machine" Selling price Material cost "Conversion
cost per unit"
Product "hours (units)" "per unit ($)" per unit ($) 120
W 200 350 95 40
X 500 190 160 25
Y 400 270 75 20
Z 350 215 35 | | Production <br> rate per <br> machine | Selling price | Material cost | Conversion <br> cost per unit |
| :--- | ---: | ---: | ---: | ---: |
| Product | hours (units) | per unit ($) | per unit ($) | 120 |
| W | 200 | 350 | 95 | 40 |
| X | 500 | 190 | 160 | 25 |
| Y | 400 | 270 | 75 | 20 |
| Z | 350 | 215 | 35 | |
If the company is not able to increase the availability of machine C 's operational hours, what is the production ranking of product YY ? 如果公司无法增加机器 C 的运行时间，产品 YY 的生产排名是多少？
O First 第一个
O Second 第二个
○ Third 第三个
O Fourth 第四个
(2 marks) （2 分）
39 Which THREE of the following statements about activity-based costing (ABC) and traditional costing systems (absorption costing and marginal costing) are correct? 39 以下关于作业成本法（ABC）和传统成本计算系统（吸收成本法和边际成本法）的陈述中，哪三个是正确的？ ◻\square No over-absorption or under-absorption of overheads can occur under ABC ◻\square 在 ABC 下不会发生制造费用的过度吸收或不足吸收 ◻ABC\square A B C is useful for businesses which have high overheads in their cost structure ◻ABC\square A B C 对于成本结构中制造费用较高的企业非常有用 ◻ABC\square A B C is not suitable for use in businesses that provide services ◻ABC\square A B C 不适用于提供服务的企业 ◻\square Marginal costing understates the true cost of a product when compared to ABC ◻\square 与 ABC 相比，边际成本法低估了产品的真实成本 ◻ABC\square A B C is better than absorption costing in understanding what causes costs to be incurred ◻ABC\square A B C 在理解成本产生的原因方面，边际成本法比吸收成本法更好 ◻\square Both ABC and marginal costing treat all fixed costs as product costs ◻\square ABC 和边际成本法都将所有固定成本视为产品成本
(2 marks) （2 分）
40 When activity based costing is used for environmental accounting, which statement is correct for environment-related costs and environment-driven costs? 40 当使用基于活动的成本计算进行环境会计时，以下哪项陈述对环境相关成本和环境驱动成本是正确的？
O Environment-related costs can be attributed to joint cost centres and environmentdriven costs cannot be O 环境相关成本可以归因于联合成本中心，而环境驱动成本则不能
O Environment-driven costs can be attributed to joint cost centres and environmentrelated costs cannot be O 环境驱动成本可以归因于联合成本中心，而环境相关成本则不能
O Both environment-related costs and environment-driven costs can be attributed to joint cost centres 与环境相关的成本和环境驱动的成本都可以归因于联合成本中心
O Neither environment-related costs nor environment-driven costs can be attributed to joint cost centres 与环境相关的成本和环境驱动的成本都不能归因于联合成本中心
(2 marks) （2 分）
41 Zul Co manufactures a single product, the Zoot, which is made from a mix of two chemicals: A and B. The company accounts for environmental costs using input/output analysis. 41 Zul 公司生产单一产品 Zoot，该产品由两种化学品 A 和 B 混合制成。公司使用投入/产出分析来核算环境成本。
Chemical A costs $1,000\$ 1,000 per tonne and chemical BB costs $1,500\$ 1,500 per tonne. Any chemicals that are wasted in the production process must be disposed of at a cost of $250\$ 250 per tonne. June’s production run used 10 tonnes of chemical A and 50 tonnes of chemical B. Total output of Zoot was 54 tonnes. 化学品 A 每吨成本为 $1,000\$ 1,000 ，化学品 BB 每吨成本为 $1,500\$ 1,500 。生产过程中浪费的任何化学品必须以每吨 $250\$ 250 的成本进行处理。六月的生产使用了 10 吨化学品 A 和 50 吨化学品 B。Zoot 的总产量为 54 吨。
What is the environmental cost of June’s production run? 六月生产的环境成本是多少？
(Sep/Dec 2022) (2022 年 9 月/12 月)
O $7,000
O $1,500 1500 美元
O $8,500 8500 美元
O $10,000 10000 美元
42 Are the following statements about environmental cost accounting true or false? 42 以下关于环境成本会计的陈述是对还是错？
大多数环境成本已经包含在典型组织的会计系统中，难点在于识别它们。
The majority of environmental costs are already captured
within a typical organisation's accounting system. The
difficulty lies in identifying them.
The majority of environmental costs are already captured
within a typical organisation's accounting system. The
difficulty lies in identifying them.| The majority of environmental costs are already captured |
| :--- |
| within a typical organisation's accounting system. The |
| difficulty lies in identifying them. |
TRUE
FALSE
输入/输出分析将组织内的物料流分为三类：物料流；系统流；以及交付和处置流。
Input/output analysis divides material flows within an
organisation into three categories: material flows; system
flows; and delivery and disposal flows.
Input/output analysis divides material flows within an
organisation into three categories: material flows; system
flows; and delivery and disposal flows.| Input/output analysis divides material flows within an |
| :--- |
| organisation into three categories: material flows; system |
| flows; and delivery and disposal flows. |
TRUE
FALSE
创造就业是社会可持续性的一个例子。
Creating employment is an example of social
sustainability.
Creating employment is an example of social
sustainability.| Creating employment is an example of social |
| :--- |
| sustainability. |
TRUE
FALSE
有一些与可持续性相关的标准关键绩效指标（KPI）。
There are standard key performance indicators (KPIs)
relating to sustainability.
There are standard key performance indicators (KPIs)
relating to sustainability.| There are standard key performance indicators (KPIs) |
| :--- |
| relating to sustainability. |
TRUE
FALSE
"The majority of environmental costs are already captured
within a typical organisation's accounting system. The
difficulty lies in identifying them." TRUE FALSE
"Input/output analysis divides material flows within an
organisation into three categories: material flows; system
flows; and delivery and disposal flows." TRUE FALSE
"Creating employment is an example of social
sustainability." TRUE FALSE
"There are standard key performance indicators (KPIs)
relating to sustainability." TRUE FALSE| The majority of environmental costs are already captured <br> within a typical organisation's accounting system. The <br> difficulty lies in identifying them. | TRUE | FALSE |
| :--- | :---: | :---: |
| Input/output analysis divides material flows within an <br> organisation into three categories: material flows; system <br> flows; and delivery and disposal flows. | TRUE | FALSE |
| Creating employment is an example of social <br> sustainability. | TRUE | FALSE |
| There are standard key performance indicators (KPIs) <br> relating to sustainability. | TRUE | FALSE |
Match the stages required to the correct step number to describe the sequence used when operating target costing. 将所需的阶段与正确的步骤编号匹配，以描述操作目标成本法时使用的顺序。
(2 marks) （2 分）
44 Budget information relating to a company that manufactures four products is as follows. 44 关于一家生产四种产品的公司的预算信息如下。
Product 产品
最大销售需求 单位
Maximum sales
demand
Units
Maximum sales
demand
Units| Maximum sales |
| ---: |
| demand |
| Units |
每单位机器小时
Machine hours
per unit
Machine hours
per unit| Machine hours |
| ---: |
| per unit |
所需最大机器小时
Maximum
machine hours
required
Maximum
machine hours
required| Maximum |
| ---: |
| machine hours |
| required |
每单位销售价格
Sales price
per unit
Sales price
per unit| Sales price |
| ---: |
| per unit |
每单位材料成本
Material cost
per unit
Material cost
per unit| Material cost |
| ---: |
| per unit |
A
1,000
0.1
$\$
$\$
B
500
0.2
100
15
6
C
2,000
0.3
100
21
10
D
1,000
0.2
000 _\underline{000}
18
9
1,000_\underline{1,000}
25
16
Product "Maximum sales
demand
Units" "Machine hours
per unit" "Maximum
machine hours
required" "Sales price
per unit" "Material cost
per unit"
A 1,000 0.1 $ $
B 500 0.2 100 15 6
C 2,000 0.3 100 21 10
D 1,000 0.2 000 _ 18 9
1,000_ 25 16| Product | Maximum sales <br> demand <br> Units | Machine hours <br> per unit | Maximum <br> machine hours <br> required | Sales price <br> per unit | Material cost <br> per unit |
| :--- | ---: | ---: | ---: | ---: | ---: |
| A | 1,000 | 0.1 | | $\$$ | $\$$ |
| B | 500 | 0.2 | 100 | 15 | 6 |
| C | 2,000 | 0.3 | 100 | 21 | 10 |
| D | 1,000 | 0.2 | $\underline{000}$ | 18 | 9 |
| | | | $\underline{1,000}$ | 25 | 16 |
Only 750 machine hours are available during the period. Applying the principles of throughput accounting, how many units of Product B should be made if the company produces output to maximise throughput and profit? 在此期间只有 750 个机器小时可用。应用吞吐量会计的原则，如果公司生产产品以最大化吞吐量和利润，应该生产多少单位的产品 B？ ◻\square units ◻\square 单位
ABC is felt to give a more useful product cost than classic absorption costing (with overheads absorbed on labour hours) if which of the following TWO apply? 如果以下哪两个条件适用，ABC 被认为比传统的吸收成本法（以工时为基础分摊间接费用）更能提供有用的产品成本？ ◻\square Labour costs are a relatively minor proportion of total costs ◻\square 劳动力成本占总成本的比例相对较小 ◻\square Overheads vary with many different measures of activityOverheads are difficult to predict ◻\square 管理费用随着许多不同的活动指标而变化，管理费用难以预测 ◻\square Cost drivers are difficult to identify ◻\square 成本动因难以识别
A company has a target mark up of 25%25 \% and sells into a competitive market where the market price is $120\$ 120 per unit. The company’s current costs per unit are $46\$ 46 for variable costs and $60\$ 60 for fixed costs, and it has a budgeted output of 10,000 units. 一家公司的目标加价为 25%25 \% ，并在一个竞争激烈的市场中销售，市场价格为每单位 $120\$ 120 。公司目前的单位成本为 $46\$ 46 的变动成本和 $60\$ 60 的固定成本，其预算产量为 10,000 单位。
What is the minimum production required to close the target cost gap? 达到目标成本差距所需的最低产量是多少？
O 11,778 units 11,778 单位
O 13,636 units 13,636 单位
O 11,042 units 11,042 单位
O 12,000 units 12,000 单位
OTQ bank - Specialist cost and management accounting techniques OTQ 银行 - 专业成本与管理会计技术
47 In which of the following ways might financial returns be improved over the life cycle of a product? 47 在以下哪种方式中，可以在产品的生命周期内提高财务回报？
(1) Maximising the breakeven time (1) 最大化盈亏平衡时间
(2) Minimising the time to market (2) 最小化上市时间
(3) Minimising the length of the life cycle (3) 最小化生命周期长度
O 1 and 2 O 1 和 2
O 1 and 3 O 1 和 3
O 2 only 仅第 2 项
2 and 3 2 和 3
Which TWO of the following statements are consistent with the theory of constraints? 以下哪两种说法符合约束理论？
(Mar/Jun 2023) (2023 年 3 月/6 月) ◻\square There should be a small amount of buffer inventory held prior to the bottleneck ◻\square 应在瓶颈之前持有少量的缓冲库存 ◻\square Raw materials should be converted into sales as slowly as possible ◻\square 原材料应尽可能缓慢地转化为销售 ◻\square Operations prior to the bottleneck should operate at a faster level than the bottleneck ◻\square 瓶颈之前的操作应以比瓶颈更快的速度运行 ◻\square Conversion costs and investment costs are kept to a minimum ◻\square 转换成本和投资成本保持在最低水平
(2 marks) （2 分）
49 The following information relates to the expected cost of a new product over its expected three-year life. 49 以下信息与新产品在其预期的三年生命周期内的预计成本相关。
Year 0 第 0 年
Year 1 第一年
Year 2 第二年
Year 3 第三年
Units made and sold 生产与销售的单位
25,000
100,000
75,000
RED costs 研发成本
$850,000
$90,000
Production costs 生产成本
Variable per unit 每单位变动成本
$30
$25
$20
Fixed costs 固定成本
$500,000
$500,000
$500,000
Selling and distribution costs 销售和分销成本
Variable per unit 每单位变动成本
$6
$5
$4
Fixed costs 固定成本
$700,000
$500,000
$300,000
Customer service costs 客户服务成本
Variable per unit 每单位变量
$4
$3
$2
Year 0 Year 1 Year 2 Year 3
Units made and sold 25,000 100,000 75,000
RED costs $850,000 $90,000
Production costs
Variable per unit $30 $25 $20
Fixed costs $500,000 $500,000 $500,000
Selling and distribution costs
Variable per unit $6 $5 $4
Fixed costs $700,000 $500,000 $300,000
Customer service costs
Variable per unit $4 $3 $2| | Year 0 | Year 1 | Year 2 | Year 3 |
| :---: | :---: | :---: | :---: | :---: |
| Units made and sold | | 25,000 | 100,000 | 75,000 |
| RED costs | $850,000 | $90,000 | | |
| Production costs | | | | |
| Variable per unit | | $30 | $25 | $20 |
| Fixed costs | | $500,000 | $500,000 | $500,000 |
| Selling and distribution costs | | | | |
| Variable per unit | | $6 | $5 | $4 |
| Fixed costs | | $700,000 | $500,000 | $300,000 |
| Customer service costs | | | | |
| Variable per unit | | $4 | $3 | $2 |
What is the expected average life cycle cost per unit? 预期的平均生命周期成本每单位是多少？
O $35.95 ¥35.95
O $46.25 ¥46.25
O $48.00 ¥48.00
O $50.95 ¥50.95
50 Are the following statements about target costing true or false? 以下关于目标成本的陈述是对还是错？
目标成本的一个风险是成本削减可能会影响产品的感知价值。
A risk with target costing is that cost reductions may
affect the perceived value of the product.
A risk with target costing is that cost reductions may
affect the perceived value of the product.| A risk with target costing is that cost reductions may |
| :--- |
| affect the perceived value of the product. |
TRUE
FALSE
降低新产品预计成本的有效方法是简化设计。
An effective way of reducing the projected cost of a new
product is to simplify the design.
An effective way of reducing the projected cost of a new
product is to simplify the design.| An effective way of reducing the projected cost of a new |
| :--- |
| product is to simplify the design. |
TRUE
FALSE
目标成本的价值取决于对销售需求的可靠估计。
The value of target costing depends on having reliable
estimates of sales demand.
The value of target costing depends on having reliable
estimates of sales demand.| The value of target costing depends on having reliable |
| :--- |
| estimates of sales demand. |
TRUE
FALSE
目标成本法可以应用于免费提供给客户的服务，例如呼叫中心处理的成本。
Target costing may be applied to services that are
provided free of charge to customers, such as costs of
call centre handling.
Target costing may be applied to services that are
provided free of charge to customers, such as costs of
call centre handling.| Target costing may be applied to services that are |
| :--- |
| provided free of charge to customers, such as costs of |
| call centre handling. |
TRUE
FALSE
"A risk with target costing is that cost reductions may
affect the perceived value of the product." TRUE FALSE
"An effective way of reducing the projected cost of a new
product is to simplify the design." TRUE FALSE
"The value of target costing depends on having reliable
estimates of sales demand." TRUE FALSE
"Target costing may be applied to services that are
provided free of charge to customers, such as costs of
call centre handling." TRUE FALSE| A risk with target costing is that cost reductions may <br> affect the perceived value of the product. | TRUE | FALSE |
| :--- | :---: | :---: |
| An effective way of reducing the projected cost of a new <br> product is to simplify the design. | TRUE | FALSE |
| The value of target costing depends on having reliable <br> estimates of sales demand. | TRUE | FALSE |
| Target costing may be applied to services that are <br> provided free of charge to customers, such as costs of <br> call centre handling. | TRUE | FALSE |
(2 marks) （2 分）
51 A company’s actual production figures for a batch of products are as follows: 51 公司一批产品的实际生产数据如下：
Material 材料
Kg 公斤
10,000
Labour and overhead 人工和间接费用
2,000
26,000
Normal loss 10% 正常损耗 10%
2,000
36,000
(200)(200)
8
Abnormal loss 异常损失
1,800
36,000
Good output 良好的输出
(100)(100)
(2,000)(2,000)
Material Kg 10,000
Labour and overhead 2,000 26,000
Normal loss 10% 2,000 36,000
(200) 8
Abnormal loss 1,800 36,000
Good output (100) (2,000)| Material | Kg | 10,000 |
| :--- | :---: | ---: |
| Labour and overhead | 2,000 | 26,000 |
| Normal loss 10% | 2,000 | 36,000 |
| | $(200)$ | 8 |
| Abnormal loss | 1,800 | 36,000 |
| Good output | $(100)$ | $(2,000)$ |
In terms of environmental cost categorisations, how would the normal and abnormal 就环境成本的分类而言，正常和异常的环境成本分别是多少？
losses be described?
(Sep/Dec 2021) (2021 年 9 月/12 月)
O Normal loss = Potentially hidden costs; Abnormal loss = Conventional costs 正常损失 = 潜在的隐藏成本；异常损失 = 常规成本
O Normal loss = Potentially hidden costs; Abnormal loss = Contingent costs 正常损失 = 潜在的隐藏成本；异常损失 = 或有成本
O Normal loss = Conventional costs; Abnormal loss = Contingent costs 正常损失 = 常规成本；异常损失 = 或有成本
O Normal loss = Conventional costs; Abnormal loss = Contingent costs 正常损失 = 常规成本；异常损失 = 或有成本
Which TWO of the following statements about life cycle costing are true? 以下关于生命周期成本法的哪两个陈述是正确的？ ◻\square A product is usually most profitable during the growth phase of its life cycle ◻\square 产品通常在生命周期的增长阶段最为盈利 ◻\square Life cycle costing is useful for deciding the selling price for a product ◻\square 生命周期成本法有助于决定产品的销售价格 ◻\square An important use of life cycle costing is to decide whether to go ahead with the development of a new product ◻\square 生命周期成本法的一个重要用途是决定是否继续开发新产品 ◻\square Life cycle costing encourages management to find a suitable balance between investment costs and operating expenses ◻\square 生命周期成本法鼓励管理层在投资成本和运营费用之间找到合适的平衡
(1) Direct labour should always be treated as a factory cost when measuring throughput. (1) 在衡量吞吐量时，直接人工应始终被视为工厂成本。
(2) If machine time is the bottleneck resource, there is no value in taking measures to improve direct labour efficiency. (2) 如果机器时间是瓶颈资源，那么采取措施提高直接人工效率就没有价值。
Which of the above statements is/are true? 上述陈述中哪一项/哪些是正确的？
O 1 only 仅 1
O 2 only 仅第 2 项
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
54 The selling price of Product XX is set at $550\$ 550 for each unit and sales for the coming year are expected to be 800 units. 产品 XX 的销售价格设定为每单位 $550\$ 550 ，预计来年的销售量为 800 单位。
A return of 30%30 \% on the investment of $500,000\$ 500,000 in Product XX will be required in the coming year. 在来年，对产品 XX 的投资 $500,000\$ 500,000 将需要 30%30 \% 的回报。
What is the target cost for each unit of Product XX (to two decimal places)? 产品 XX 的每单位目标成本是多少（保留两位小数）？
$ ◻\square
Which of the following should be categorised as environmental failure costs by an airline company? 以下哪项应被航空公司归类为环境失败成本？
(1) Compensation payments to residents living close to airports for noise pollution caused by their aircraft. (1) 向居住在机场附近的居民支付因飞机噪音污染造成的补偿金。
(2) Air pollution due to the airline’s carbon emissions from their aircraft engines. (2) 由于航空公司飞机发动机的碳排放造成的空气污染。
(3) Penalties paid by the airline to the government for breaching environmental regulations. (3) 航空公司因违反环境法规而向政府支付的罚款。
O 2 only 仅第 2 项
O 1,2 and 3 O 1,2 和 3
O 1 and 3 only O 仅 1 和 3
O 2 and 3 only O 仅 2 和 3
(2 marks) （2 分）
56 The following estimates have been produced for a new product with an expected life of four years. 56 以下是对一个预期寿命为四年的新产品的估算。
Year 1 第一年
Year 2 第二年
Year 3 第三年
Year 4 第四年
Units made and sold 生产与销售的单位
5,000
10,000
25,000
10,000
RED costs 研发成本
$\$
$\$
$\$
$\$
Marketing costs 营销成本
0.9 million 90 万
0.3 million 30 万
-
-
Production cost per unit 每单位生产成本
0.3 million 30 万
0.3 million 30 万
0.1 million 10 万
0.1 million 10 万
Customer service cost per unit 每单位客户服务成本
80
40
30
30
Disposal costs 处置成本
20
15
10
5
Year 1 Year 2 Year 3 Year 4
Units made and sold 5,000 10,000 25,000 10,000
RED costs $ $ $ $
Marketing costs 0.9 million 0.3 million - -
Production cost per unit 0.3 million 0.3 million 0.1 million 0.1 million
Customer service cost per unit 80 40 30 30
Disposal costs 20 15 10 5| | Year 1 | Year 2 | Year 3 | Year 4 |
| :--- | ---: | ---: | ---: | ---: |
| Units made and sold | 5,000 | 10,000 | 25,000 | 10,000 |
| RED costs | $\$$ | $\$$ | $\$$ | $\$$ |
| Marketing costs | 0.9 million | 0.3 million | - | - |
| Production cost per unit | 0.3 million | 0.3 million | 0.1 million | 0.1 million |
| Customer service cost per unit | 80 | 40 | 30 | 30 |
| Disposal costs | 20 | 15 | 10 | 5 |
What is the expected life cycle cost per unit (to two decimal places)? 每单位预期生命周期成本是多少（保留两位小数）？
$ (2 marks) $ （2 分）
57 Product YZ2Y Z 2 is made in a production process where machine time is a bottleneck resource. Production of one unit of Product YZ2 takes 0.25 machine hours. The costs and selling price of Product YZ2 are as follows: 产品 YZ2Y Z 2 是在一个机器时间是瓶颈资源的生产过程中制造的。生产一个单位的 YZ2 产品需要 0.25 机器小时。YZ2 产品的成本和销售价格如下：
Materials 10 材料 10
Labour (0.5 hours) 人工（0.5 小时）
Sales price quad30\quad 30 销售价格 quad30\quad 30
Profit 6 利润 6
In a system of throughput accounting, what is the return per factory hour (to two decimal places)? 在吞吐量会计系统中，每工厂小时的回报是多少（保留两位小数）？ ◻\square (2 marks) ◻\square （2 分）
58 A company manufactures Product Q , which sells for $50\$ 50 per unit and has a material cost of $14\$ 14 per unit and a direct labour cost of $10\$ 10 per unit. The total direct labour budget for the year is 18,000 hours of labour time at a cost of $10\$ 10 per hour. Factory overheads are $1,620,000\$ 1,620,000 per year. The company has identified machine time as the bottleneck in production. Product Q needs 0.05 hours of machine time per unit produced. The maximum capacity for machine time is 6,000 hours per year. 58 一家公司生产产品 Q，每单位售价为 $50\$ 50 ，材料成本为 $14\$ 14 每单位，直接人工成本为 $10\$ 10 每单位。年度直接人工预算为 18,000 小时，每小时成本为 $10\$ 10 。工厂年度间接费用为 $1,620,000\$ 1,620,000 。公司已确定机器时间为生产中的瓶颈。每单位产品 Q 需要 0.05 小时的机器时间。机器时间的最大容量为每年 6,000 小时。
What is the throughput accounting ratio for Product Q (to one decimal place)? 产品 Q 的吞吐量会计比率是多少（保留一位小数）？
Which TWO of the following statements about activity based costing (ABC) are true?ABCA B C recognises the complexity of modern manufacturing by the use of multiple cost driversABC establishes separate cost pools for support activitiesABCA B C reapportions support activity costsABCA B C is an appropriate costing system when overheads vary with time spent on production 以下关于作业成本法（ABC）的两项陈述哪两项是正确的？ ABCA B C 通过使用多个成本动因来识别现代制造的复杂性 ABC 为支持活动建立独立的成本池 ABCA B C 重新分配支持活动成本 ABCA B C 当间接费用随生产时间变化时，这是一个合适的成本计算系统
(2 marks) （2 分）
60 Method 1: Acquire more of the resource that is the binding constraint 方法 1：获取更多作为约束资源的资源
Method 2: Improve the efficiency of usage of the resource that is the binding constraint 方法 2：提高作为约束资源的资源使用效率
In the theory of constraints and throughput accounting, which of the following methods may be used to elevate the performance of a binding constraint? 在约束理论和吞吐量会计中，以下哪种方法可用于提升绑定约束的性能？
O Method 1 only 仅方法 1
O Method 2 only 仅方法 2
O Method 1 and Method 2 方法 1 和方法 2
O Neither method would be effective 两种方法都不会有效
61 Which TWO of the following costs are likely to rise when just-in-time (JIT) manufacturing is introduced? 61 在引入准时制（JIT）制造时，以下哪两项成本可能会上升？ ◻\square Set-up costs ◻\square 设置成本 ◻\square Raw material handling costs ◻\square 原材料处理成本 ◻\square Raw material storage costs 原材料储存成本 ◻\square Customer order costs 客户订单成本
(2 marks) （2 分）
Section B B 部分
Brick by Brick 一砖一瓦
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Brick by Brick ( BBB ) is a building business that provides a range of building services to the public. Recently it has been asked to quote for garage conversions (GC) and extensions to properties (EX) and has found that it is winning fewer GC contracts than expected. In addition, BBB also produces and sells different types of brick to the construction industry. The three types of brick produced are clay, concrete and reclaimed bricks. 一砖一瓦（BBB）是一家建筑公司，为公众提供各种建筑服务。最近，它被要求为车库改造（GC）和房产扩建（EX）报价，并发现它赢得的 GC 合同比预期的要少。此外，BBB 还生产和销售不同类型的砖块给建筑行业。生产的三种砖块是粘土砖、混凝土砖和再生砖。
BBB has a policy to price all jobs at budgeted total cost plus 50%50 \%. Overheads are currently absorbed on a labour hour basis. BBB thinks that a switch to activity based costing (ABC) to absorb overheads would reduce the costs associated with GC and hence make them more competitive. BBB 的政策是所有工程按预算总成本加上 50%50 \% 定价。目前，管理费用是按人工小时数分摊的。BBB 认为，如果改用基于活动的成本核算（ABC）来分摊管理费用，将减少与 GC 相关的成本，从而使它们更具竞争力。
You are provided with the following data: 您获得了以下数据：
Overhead category 间接费用类别
Annual overheads 年度间接费用
Activity driver 活动驱动因素
每年活动总数
Total number of
activities per year
Total number of
activities per year| Total number of |
| ---: |
| activities per year |
Supervisors 主管
$\$
Site visits 现场访问
500
Planners 规划师
90,000
70,000
Planning documents 规划文件
Property related 财产相关
240,000_\underline{240,000}
Labour hours 劳动工时
250
Total 总计
400,000_\underline{400,000}
40,000
Overhead category Annual overheads Activity driver "Total number of
activities per year"
Supervisors $ Site visits 500
Planners 90,000 70,000 Planning documents
Property related 240,000_ Labour hours 250
Total 400,000_ 40,000
| Overhead category | Annual overheads | Activity driver | Total number of <br> activities per year |
| :--- | ---: | ---: | ---: |
| Supervisors | $\$$ | Site visits | 500 |
| Planners | 90,000 | 70,000 | Planning documents |
| Property related | $\underline{240,000}$ | Labour hours | 250 |
| Total | $\underline{400,000}$ | | 40,000 |
| | | | |
A typical GC takes 300 labour hours to complete. A GC requires only one site visit by a supervisor and needs only one planning document to be raised. An EX requires six site visits and five planning documents. 一个典型的 GC 需要 300 个工时来完成。一个 GC 只需要一次主管的现场访问，并且只需要一份规划文件。一个 EX 需要六次现场访问和五份规划文件。
62 What are the total overheads assigned to a GC using labour hours to absorb the overheads? 62 使用工时来分摊间接费用，分配给一个 GC 的总间接费用是多少？
GC$ ◻\square (2 marks) GC$ ◻\square （2 分）
63 What are the total overheads assigned to a GC using ABC principles in respect of supervisor costs? 63 使用 ABC 原则在主管成本方面分配给一个 GC 的总间接费用是多少？
GC $ ◻\square
64 What are the total overheads assigned to an EX using ABC principles in respect of planning costs? 64 使用 ABC 原则分配给 EX 的总管理费用是多少？ ◻\square
The absorption cost and ABC cost per service have now been correctly calculated as follows: 吸收成本和 ABC 成本现已正确计算如下：
Are the following statements true or false? 以下陈述是对还是错？
改用 ABC 成本计算系统应导致为 GC 收取更具竞争力的价格。
Changing to a system of ABC costing should lead to a
more competitive price being charged for the GC.
Changing to a system of ABC costing should lead to a
more competitive price being charged for the GC.| Changing to a system of ABC costing should lead to a |
| :--- |
| more competitive price being charged for the GC. |
TRUE
FALSE
Using ABC would cause total overhead costs to increase. 使用 ABC 会导致总间接成本增加。
TRUE
FALSE
"Changing to a system of ABC costing should lead to a
more competitive price being charged for the GC." TRUE FALSE
Using ABC would cause total overhead costs to increase. TRUE FALSE| Changing to a system of ABC costing should lead to a <br> more competitive price being charged for the GC. | TRUE | FALSE |
| :--- | :---: | :---: |
| Using ABC would cause total overhead costs to increase. | TRUE | FALSE |
(2 marks) （2 分）
Which of the following statements about Brick by Brick and the use of ABCA B C is true? 关于 Brick by Brick 和使用 ABCA B C 的以下哪项陈述是正确的？
O The traditional absorption approach gives a better indication of where cost savings can be made O 传统吸收成本法能更好地指示成本节约的地方
O ABCA B C is a cheaper system for BBBB B B than absorption costing O ABCA B C 对于 BBBB B B 来说是一个比吸收成本法更便宜的系统
O ABCA B C eliminates the need for cost apportionment O ABCA B C 消除了成本分摊的需要
O ABC improves pricing decisions O ABC 改进了定价决策
(2 marks) （2 分）
(Total = 10 marks) (总分 = 10 分)
Midhurst Co (Sep/Dec 2020) 米德赫斯特公司（2020 年 9 月/12 月）
The following scenario relates to the next five questions. 以下情景适用于接下来的五个问题。
Midhurst Co manufactures air conditioning units and is considering an investment in a new unit that will be used in modern office buildings. Advances in technology mean that this unit is more sensitive to changes and variations in temperature and therefore it can regulate airflow and heating more efficiently. Midhurst Co’s competitors currently do not have an equivalent product that can offer these features. Midhurst 公司生产空调设备，并正在考虑投资一种新型设备，该设备将用于现代办公楼。技术进步使得该设备对温度变化和波动更加敏感，因此它能够更有效地调节气流和加热。Midhurst 公司的竞争对手目前没有能够提供这些功能的同类产品。
Midhurst Co expects to sell 10,000 units over the predicted five-year life cycle of the unit. The finance director has just prepared the initial costings for the unit as follows: Midhurst 公司预计在该设备的五年生命周期内销售 10,000 台。财务总监刚刚为该设备准备了初步成本估算，如下所示：
Research and development costs 研发成本
$1000\$ 1000
Design costs 设计成本
6,200
Marketing costs 营销成本
33,450
Variable production cost per unit 单位可变生产成本
177,685
Fixed production cost 固定生产成本
42
Variable distribution cost 可变分销成本
98,470
Fixed distribution cost 固定分销成本
9
Variable selling cost per unit 每单位可变销售成本
10,300
Fixed selling cost 固定销售成本
7,790
Administration cost 管理费用
23,450
Research and development costs $1000
Design costs 6,200
Marketing costs 33,450
Variable production cost per unit 177,685
Fixed production cost 42
Variable distribution cost 98,470
Fixed distribution cost 9
Variable selling cost per unit 10,300
Fixed selling cost 7,790
Administration cost 23,450| Research and development costs | $\$ 1000$ |
| :--- | ---: |
| Design costs | 6,200 |
| Marketing costs | 33,450 |
| Variable production cost per unit | 177,685 |
| Fixed production cost | 42 |
| Variable distribution cost | 98,470 |
| Fixed distribution cost | 9 |
| Variable selling cost per unit | 10,300 |
| Fixed selling cost | 7,790 |
| Administration cost | 23,450 |
The finance director plans to use life-cycle costing to measure the profitability of the new product. The chief executive has asked for more information about life-cycle costing, as they are not sure whether it is the right method to use. 财务总监计划使用生命周期成本法来衡量新产品的盈利能力。首席执行官要求提供更多关于生命周期成本法的信息，因为他们不确定这是否是正确的方法。
The production director has reviewed the costings in detail and suggested a couple of changes. They are enthusiastic about the product and believes that modifications could be made to prolong the product’s life but wonders when the best time would be to make changes to the product. 生产总监详细审查了成本核算，并建议进行一些修改。他们对产品充满热情，认为可以通过修改来延长产品的生命周期，但不确定何时是修改产品的最佳时机。
67 According to the life-cycle costing method, which TWO of the following statements regarding the stages of the life-cycle are true? 67 根据生命周期成本法，以下关于生命周期阶段的哪两个陈述是正确的？ ◻\square At the introduction stage, further capital expenditure will be needed as production capacity will need to increase to meet demand ◻\square 在引入阶段，需要进一步的资本支出，因为生产能力需要增加以满足需求 ◻\square The maturity stage occurs when the market has reached ‘saturation point’ and bought enough of the product 成熟期发生在市场达到“饱和点”并购买了足够的产品时 ◻\square The majority of a product’s life-cycle costs are determined by decisions which are made at the design and development stage 产品生命周期成本的大部分是由设计和开发阶段做出的决策决定的 ◻\square The growth stage, when sales will have reached their peak and become stable, will be the most profitable stage 成长期，当销售额达到顶峰并趋于稳定时，将是最有利可图的阶段
(2 marks) （2 分）
68 What is the cost per unit for the new air conditioning unit using life-cycle costing (to the nearest $)? 68 使用生命周期成本计算的新空调单位的单位成本是多少（精确到最近的美元）？
○ $35,740\$ 35,740
○ $51,847 ○ 51,847 美元
○ $88,390 ○ 88,390 美元
○ $90,735 ○ 90,735 美元
69 The production director has suggested the following change for the costing of the new unit: Currently material costs are 20%20 \% of the variable production costs per unit. One of the materials used is stainless steel which is budgeted at $2,000\$ 2,000 per unit but an alternative corrosion-resistant metal costing 25%25 \% less can be used. The production director believes a 15%15 \% discount can be negotiated for the remainder of the materials. 69 生产总监建议对新单位的成本计算进行以下更改：目前材料成本占每单位可变生产成本的 20%20 \% 。其中一种使用的不锈钢材料预算为每单位 $2,000\$ 2,000 ，但可以使用一种成本低 25%25 \% 的耐腐蚀金属替代。生产总监认为可以为剩余材料协商 15%15 \% 的折扣。
What would be the revised material cost per unit (to the nearest whole $)? 修订后的单位材料成本是多少（四舍五入到最接近的整数美元）？
$ qquad\qquad (2 marks) $ qquad\qquad （2 分）
70 The production director has also asked about the implications for production planning if the company wishes to extend the product’s life cycle. 70 生产总监还询问了如果公司希望延长产品生命周期，对生产计划的影响。
At what stage of the life cycle is the new unit most likely to undergo product development? 新产品单元最有可能在生命周期的哪个阶段进行产品开发？
O Introduction 引言
Growth 增长
O Maturity 成熟
O Decline 衰退
(2 marks) （2 分）
The chief executive wants to be briefed on the advantages of using life-cycle costing. 首席执行官希望了解使用生命周期成本法的优势。
(1) It draws management’s attention to all costs related to a product which other costing methods usually treat as period costs. （1）它使管理层关注与产品相关的所有成本，而这些成本在其他成本计算方法中通常被视为期间成本。
(2) It focuses on measuring a product’s costs from concept to withdrawal rather than reviewing costs on a period by period basis. （2）它侧重于从产品概念到退出的成本衡量，而不是按期间审查成本。
(3) It focuses on what consumers are prepared to pay for a product and establishes cost budgets based on an expected selling price. （3）它侧重于消费者愿意为产品支付的价格，并根据预期售价建立成本预算。
(4) It aids understanding of the relationship between decisions at the design stage and the cost of other functions, such as marketing. 它有助于理解设计阶段的决策与其他功能（如营销）成本之间的关系。
Which of the above statements relating to the advantages of life-cycle costing are correct? 关于生命周期成本的优势，上述哪些陈述是正确的？
O 2, 3 and 4 only 仅 2、3 和 4
O 1,2 and 4 only 仅 1、2 和 4 ◯1\bigcirc 1 and 3 only 仅 0#和 3
O 1,2,3 and 4 1、2、3 和 4
Jola Publishing Co
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Jola Publishing Co publishes two forms of book. Jola 出版公司出版两种形式的书籍。
The company publishes a children’s book (CB), which is sold in large quantities to governmentcontrolled schools. The book is produced in four large production runs. The second book is a comprehensive technical journal (TJ). It is produced in monthly production runs, 12 times a year. 该公司出版了一本儿童书（CB），大量销售给政府控制的学校。这本书分四次大规模生产。第二本书是一本全面的技术期刊（TJ）。它每月生产一次，每年生产 12 次。
The directors are concerned about the performance of the two books and are wondering what the impact would be of a switch to an activity based costing (ABC) approach to accounting for overheads. They currently use absorption costing, based on number of books produced for all overhead calculations. Overheads amount to $2,880,000\$ 2,880,000. 董事们对这两本书的表现感到担忧，并想知道如果切换到基于活动的成本核算（ABC）方法来核算间接费用会有什么影响。他们目前使用吸收成本法，基于生产的书籍数量来计算所有间接费用。间接费用总额为 $2,880,000\$ 2,880,000 。
The CB will be inspected on 180 occasions next year, whereas the TJ will be inspected just 20 times. CB 明年将被检查 180 次，而 TJ 仅被检查 20 次。
Machine time per unit is six minutes for the CBC B and ten minutes for the TJT J. 每单位机器时间为 CBC B 六分钟， TJT J 十分钟。
Jola Publishing will produce its annual output of 1,000,000CBs1,000,000 \mathrm{CBs} in four production runs and approximately 10,000 TJs per month in each of 12 production runs. Jola Publishing 将分四次生产运行其年度产量 1,000,000CBs1,000,000 \mathrm{CBs} ，并在 12 次生产运行中每月生产约 10,000 TJ。
72 What is the overhead cost per unit of the CB using the current system of absorption costing? 72 使用当前吸收成本法计算，CB 的单位间接费用是多少？
◻\square per unit ◻\square 每单位
Jola Publishing Co has decided to adopt ABC. Management has put together a list of steps. Match each of the steps in ABC to the correct order in which they should be carried out. Jola Publishing 公司决定采用 ABC 法。管理层已列出步骤列表。请将 ABC 中的每个步骤与应执行的正确顺序匹配。
Steps 步骤
Conect order 连接订单
Calculate the 计算
Step 1 步骤 1
Step 2 第二步
Calculate the absorption rate for 计算吸收率
Step 3 第三步
Step 4 第四步
Determine what causes the cost of each activity - the 'cost driver' 确定每个活动的成本原因——‘成本动因’
Step 5 步骤 5
Steps Conect order
Calculate the Step 1
Step 2
Calculate the absorption rate for Step 3
Step 4
Determine what causes the cost of each activity - the 'cost driver' Step 5| Steps | Conect order |
| :---: | :---: |
| Calculate the | Step 1 |
| | Step 2 |
| Calculate the absorption rate for | Step 3 |
| | Step 4 |
| Determine what causes the cost of each activity - the 'cost driver' | Step 5 |
Identify major activities within each department which creates cost 识别每个部门内产生成本的主要活动
Create a cost
centre/cost pool for
each activity - 'the
activity cost pool'
(2 marks) （2 分）
74 The overheads involved have been analysed as follows: 已分析的间接费用如下：
Overhead 间接费用
$\$
Activity driver 活动驱动因素
Production costs 生产成本
2,160,0002,160,000
Machine hours 机器小时
Quality control 质量控制
668,000
Number of inspections 检查次数
Production set up costs 生产设置成本
52,000_\underline{52,000}
Number of set ups 设置次数
2,880,000_\underline{2,880,000}
Overhead $ Activity driver
Production costs 2,160,000 Machine hours
Quality control 668,000 Number of inspections
Production set up costs 52,000_ Number of set ups
2,880,000_ | Overhead | $\$$ | Activity driver |
| :--- | ---: | ---: |
| Production costs | $2,160,000$ | Machine hours |
| Quality control | 668,000 | Number of inspections |
| Production set up costs | $\underline{52,000}$ | Number of set ups |
| | $\underline{2,880,000}$ | |
What is the total activity based apportionment of production costs for production of the CB? CB 产品的生产成本的基于活动的总分摊是多少？ ◻\square
What is the total activity based apportionment of quality control overheads for production of the TJ？ TJ 产品的质量控制间接费用的基于活动的总分摊是多少？
\＄ \$
If Jola Publishing Co decides to introduce an ABC costing system，which of the following is an advantage of ABCA B C that they can expect to benefit from？ 如果 Jola 出版公司决定引入 ABC 成本计算系统，他们可以期望从中受益的优势是什么？
O A reduction in overhead costs 减少间接成本
O Cost savings compared to absorption costing 与吸收成本法相比节省成本
O Simplification of the costing process 简化成本计算过程
O More accurate costs per unit（2 marks） 更准确的单位成本（2 分） qquad\qquad
Corrie 科里
The following scenario relates to the next five questions． 以下场景适用于接下来的五个问题。
Corrie produces three products， X,Y\mathrm{X}, \mathrm{Y} and Z and uses throughput accounting．The capacity of Corrie＇s plant is restricted by process alpha．Process alpha is expected to be operational for eight hours per day and can produce 1，200 units of XX per hour，1，500 units of YY per hour and 600 units of ZZ per hour． 科里生产三种产品， X,Y\mathrm{X}, \mathrm{Y} 、Z，并使用吞吐量会计。科里工厂的产能受到阿尔法工艺的限制。阿尔法工艺预计每天运行八小时，每小时可以生产 1,200 单位的 XX 、1,500 单位的 YY 和 600 单位的 ZZ
Selling prices and material costs for each product are as follows． 每种产品的销售价格和材料成本如下。
Product 产品
Selling price 销售价格
Material cost 材料成本
Throughput contribution 吞吐贡献
\＄per unit 每单位
\＄per unit 每单位
\＄per unit 每单位
X
150
70
80
Y
120
40
80
Z
300
100
200
Product Selling price Material cost Throughput contribution
\＄per unit \＄per unit \＄per unit
X 150 70 80
Y 120 40 80
Z 300 100 200| Product | Selling price | Material cost | Throughput contribution |
| :--- | ---: | ---: | ---: |
| | \＄per unit | \＄per unit | \＄per unit |
| X | 150 | 70 | 80 |
| Y | 120 | 40 | 80 |
| Z | 300 | 100 | 200 |
Conversion costs are \＄720，000 per day． 转换成本为每天 720,000 美元
77 What is the profit per day if daily output achieved is 6,000 units of X,4,500X, 4,500 units of YY and 1,200 units of ZZ ？ 如果每日产量达到 6,000 单位的 X,4,500X, 4,500 、 YY 和 1,200 单位的 ZZ ，每天的利润是多少？ $◻\$ \square
What is the efficiency of the bottleneck process gilyenothe．out of X,4,500X, 4,500 units of YY and 1,200 units of ZZ ？Y:60//1500=0.04**4500=180Y: 60 / 1500=0.04 * 4500=180 minutes =3h=3 \mathrm{~h} 瓶颈过程的效率是多少？每日产量为 X,4,500X, 4,500 单位的 YY 和 1,200 单位的 ZZ ？ Y:60//1500=0.04**4500=180Y: 60 / 1500=0.04 * 4500=180 分钟 =3h=3 \mathrm{~h} Z:60//600=0.1**1200=120Z: 60 / 600=0.1 * 1200=120 minutes =2h=2 hZ:60//600=0.1**1200=120Z: 60 / 600=0.1 * 1200=120 分钟 =2h=2 h
What are the conversion costs per factory hour？ 每工厂小时的转换成本是多少？
\＄ ◻\square
80 A change in factory cost arose，giving a new figure for conversion costs per factory hour of $80,000\$ 80,000 ．What is the revised throughput accounting（TPAR）ratio for each product？ 工厂成本发生了变化，新的每工厂小时转换成本为 $80,000\$ 80,000 。每种产品的修订后的吞吐会计（TPAR）比率是多少？
Which TWO of the following statements about using throughput accounting（TA）are true？ 以下关于使用吞吐会计（TA）的陈述中，哪两项是正确的？ ◻\square Corrie Co＇s priority，using TA，should be given to products with the highest throughput contribution per unit ◻\square Corrie Co 的优先事项，使用 TA，应给予单位吞吐量贡献最高的产品。 ◻\square TA assumes that labour costs are largely fixed ◻\square TA 假设劳动力成本基本上是固定的 ◻\square The TA ratio for each product should be less than 1 ◻\square 每种产品的 TA 比率应小于 1
－TA assumes that material costs can be controlled in the short term －TA 假设材料成本可以在短期内得到控制
（1）使用TA时，应优先考虑每单位瓶领资源吞吐量贡献最高的产品 使用 TA 时，应优先考虑每单位瓶颈资源吞吐量贡献最高的产品
（2）TA假设劳动力成本在很大程度上是固定的 TA 假设劳动力成本在很大程度上是固定的
（Total＝ 10 marks） 总分＝ 10 分
（3）每种产品的TA比率应该大于 1 每种产品的 TA 比率应该大于 1
（4）TA认为材料成本可以在短期内得到控制 （4）TA 认为材料成本可以在短期内得到控制
The following scenario relates to the next five questions． 以下场景适用于接下来的五个问题。
A Co makes two products，B1 and B2．Its machines can only work on one product at a time．The two products are worked on in two departments by differing grades of labour．The labour requirements for the two products are as follows： A 公司生产两种产品，B1 和 B2。其机器一次只能加工一种产品。这两种产品由不同级别的工人在两个部门中加工。两种产品的劳动力需求如下：
B2
B1 每单位产品的分钟数
B1
Minutes per unit of
product
B1
Minutes per unit of
product| B1 |
| :---: |
| Minutes per unit of |
| product |
Department 1 部门 1
12
16
Department 2 部门 2
20
15
B2
"B1
Minutes per unit of
product"
Department 1 12 16
Department 2 20 15| B2 | | |
| :--- | ---: | ---: |
| | B1 <br> Minutes per unit of <br> product | |
| Department 1 | 12 | 16 |
| Department 2 | 20 | 15 |
There is currently a shortage of labour and the maximum times available each day in Departments 1 and 2 are 480 minutes and 840 minutes，respectively．The bottleneck or limiting factor is labour in Department 1．The current selling prices and costs for the two products are shown below： 目前劳动力短缺，部门 1 和部门 2 每天的最大可用时间分别为 480 分钟和 840 分钟。瓶颈或限制因素是部门 1 的劳动力。两种产品的当前销售价格和成本如下：
B1
B2
Selling price 销售价格
Sper unit 每单位
\＄per unit 每单位
Direct materials 直接材料
50.00
65.00
Direct labour 直接人工
10.00
15.00
Variable overheads 可变间接费用
10.40
6.20
Fixed overheads 固定间接费用
6.40
9.20
Profit per unit 单位利润
12.80 _\underline{12.80}
18.40 _\underline{18.40}
10.40 _\underline{10.40}
16.20 _\underline{16.20}
B1 B2
Selling price Sper unit \＄per unit
Direct materials 50.00 65.00
Direct labour 10.00 15.00
Variable overheads 10.40 6.20
Fixed overheads 6.40 9.20
Profit per unit 12.80 _ 18.40 _
10.40 _ 16.20 _| | B1 | B2 |
| :--- | ---: | ---: |
| Selling price | Sper unit | \＄per unit |
| Direct materials | 50.00 | 65.00 |
| Direct labour | 10.00 | 15.00 |
| Variable overheads | 10.40 | 6.20 |
| Fixed overheads | 6.40 | 9.20 |
| Profit per unit | $\underline{12.80}$ | $\underline{18.40}$ |
| | $\underline{10.40}$ | $\underline{16.20}$ |
As part of the budget－setting process，A Co needs to know the optimum output levels．All output is sold． 作为预算制定过程的一部分，A 公司需要知道最佳产出水平。所有产出均已售出。
What is the maximum number of each product that could be produced each day? 每天每种产品的最大生产数量是多少？
B1 Department 1: B1 部门 1：
units 单位
B1 Department 2: B1 部门 2：
units 单位
B1 Department 1:
units
B1 Department 2:
units| B1 Department 1: |
| :--- |
| units |
| B1 Department 2: |
| units |
B2 Department 1: ◻\square units B2 部门 1: ◻\square 单位
B2 Department 2: ◻\square units B2 部门 2： ◻\square 单位
83 Using limiting factor analysis, what is the contribution per unit of limiting factor of B1 (to two decimal places)? 83 使用限制因素分析，B1 每单位限制因素的贡献是多少（保留两位小数）？
$
What is the throughput per minute of bottleneck resource of B2 (to two decimal places)? B2 瓶颈资源的每分钟吞吐量是多少（保留两位小数）？ ◻\square
If AA Co decides to apply the theory of constraints, match each of the steps to the correct order in which they should be carried out. 如果 AA 公司决定应用约束理论，请将每个步骤与应执行的正确顺序匹配。
(2 marks) （2 分）
(Total = 10 marks) (总分 = 10 分)
Darask Co (Sep/Dec 2021) 达拉斯克公司 (2021 年 9 月/12 月)
(18 mins) (18 分钟)
The following scenario relates to the next five questions. 以下场景与接下来的五个问题相关。
Darask Co is a global consumer electronics manufacturer. It sells its own brand of smartphones, computers and personal entertainment devices. It uses target costing. Darask Co 是一家全球消费电子产品制造商。它销售自有品牌的智能手机、电脑和个人娱乐设备。它采用目标成本法。
D-Paad - Feasibility study results D-Paad - 可行性研究结果
The board of Darask Co has conducted a feasibility study in order to decide whether or not to launch a new device, the D-Paad, in 20X9. The D-Paad will have a three-year life cycle, over which a total of 80 million units will be sold. Darask Co 的董事会进行了一项可行性研究，以决定是否在 20X9 年推出新设备 D-Paad。D-Paad 将有三年的生命周期，在此期间将销售总计 8000 万台。
The variable manufacturing and selling cost of the D-Paad is currently estimated at $123\$ 123 per unit. The total fixed product cost, including investment and overheads, is budgeted to be $3,360m\$ 3,360 \mathrm{~m} over the whole life cycle. D-Paad 的可变制造和销售成本目前估计为每单位 $123\$ 123 。整个生命周期内的总固定产品成本，包括投资和间接费用，预算为 $3,360m\$ 3,360 \mathrm{~m} 。
The initial estimate of the selling price included in the feasibility study for the D-Paad was calculated to ensure a profit mark-up of 60%60 \%. 可行性研究中包含的 D-Paad 初始销售价格估算确保了利润加成为 60%60 \% 。
D-Paad - Market research analysis D-Paad - 市场调研分析
The board decided to commission some market research to determine the price customers would be willing to pay for the D-Paad. Sales volumes and sales prices were estimated for the various stages of the D-Paad’s product life cycle as follows: 董事会决定委托进行一些市场调研，以确定客户愿意为 D-Paad 支付的价格。对 D-Paad 产品生命周期的各个阶段的销售量和销售价格进行了如下估算：
Based on the market analysis, the board has approved the development of the D-Paad as long as the total product cost, including manufacturing, investment and overheads, does not exceed $13,000m\$ 13,000 \mathrm{~m}. 根据市场分析，董事会已批准开发 D-Paad，只要包括制造、投资和间接费用在内的总产品成本不超过 $13,000m\$ 13,000 \mathrm{~m} 。
Retail outlets 零售店
The board of Darask Co is also considering the opening of some retail outlets which will be located in major cities around the world. The outlets, as well as selling Darask Co’s products, will also hold free-of-charge surgeries where the product users can seek help on how to use their devices and have their devices repaired. Darask Co 的董事会也在考虑在全球主要城市开设一些零售店。这些零售店除了销售 Darask Co 的产品外，还将提供免费的手术服务，产品用户可以在这里寻求如何使用设备的帮助，并修理他们的设备。
The board has been discussing whether it is possible to use target costing in relation to the retail outlets. The following statements have been made: 董事会一直在讨论是否可以在零售店中使用目标成本法。以下是一些陈述：
Director XX 董事 XX
目标成本法无法使用，因为很难估算服务的目标售价。
Target costing cannot be used because it is difficult to estimate target
selling prices for services.
Target costing cannot be used because it is difficult to estimate target
selling prices for services.| Target costing cannot be used because it is difficult to estimate target |
| :--- |
| selling prices for services. |
Director YY 董事 YY
目标成本法在开发具有高度可变性的内容（如开发新服务）时最为有用。
Target costing is most useful when what is being developed has a high
degree of variability such as developing new services.
Target costing is most useful when what is being developed has a high
degree of variability such as developing new services.| Target costing is most useful when what is being developed has a high |
| :--- |
| degree of variability such as developing new services. |
Director ZZ 董事 ZZ
在开发新服务时，目标成本法很难实施，因为服务是无形的，而且衡量服务单位并不总是可行的。
Target costing when developing new services is difficult because services
are intangible and measuring a unit of service is not always possible.
Target costing when developing new services is difficult because services
are intangible and measuring a unit of service is not always possible.| Target costing when developing new services is difficult because services |
| :--- |
| are intangible and measuring a unit of service is not always possible. |
Director X "Target costing cannot be used because it is difficult to estimate target
selling prices for services."
Director Y "Target costing is most useful when what is being developed has a high
degree of variability such as developing new services."
Director Z "Target costing when developing new services is difficult because services
are intangible and measuring a unit of service is not always possible."| Director $X$ | Target costing cannot be used because it is difficult to estimate target <br> selling prices for services. |
| :--- | :--- |
| Director $Y$ | Target costing is most useful when what is being developed has a high <br> degree of variability such as developing new services. |
| Director $Z$ | Target costing when developing new services is difficult because services <br> are intangible and measuring a unit of service is not always possible. |
87 Which of the following statements about the use of target costing at Darask Co is/are correct? 87 以下关于 Darask 公司使用目标成本法的陈述哪项是正确的？
(1) It relies on just-in-time processes in order to work. (1) 它依赖于准时制流程才能运作。
(2) It can be used alongside life cycle costing and planning. (2) 它可以与生命周期成本法和规划一起使用。
O 1 only 仅 1
O 2 only 仅第 2 项
O Both 1 and 2 既 1 又 2
O Neither 1 nor 2 既不 1 也不 2
What was the initial selling price of the D-Paad from the feasibility study results (to the nearest whole $)? 根据可行性研究结果，D-Paad 的初始售价是多少（取整到最接近的美元）？
$
89 Based on the market research analysis, what is the total cost gap of the D-Paad, if Darask Co wants to achieve a target profit margin of 45%45 \% ? 根据市场研究分析，如果 Darask Co 想要实现 45%45 \% 的目标利润率，D-Paad 的总成本差距是多少？
90 The following proposals have been made in order to close the cost gap of the DPaad: 以下提议是为了缩小 DPaad 的成本差距：
(1) Introduce 24-hour working in the factories where the D-Paad is made in order to increase production and build inventory. (1) 在制造 DPaad 的工厂引入 24 小时工作制，以增加产量并建立库存。
(2) Incorporate quality assurance inspections into the manufacturing processes to reduce faulty units. (2) 将质量保证检查纳入制造流程，以减少故障单位。
(3) Increase the sales and marketing spend in order to boost the sales volumes of the DPaad. (3) 增加销售和营销支出，以提高 DPaad 的销售量。
Which of these proposals is/are likely to reduce the cost gap? 这些提议中哪些可能减少成本差距？
O 1 and 2 O 1 和 2
O 2 and 3 O 2 和 3
O 2 only 仅第 2 项
O 1 and 3 O 1 和 3
91 In relation to the use of target costing for the retail outlets, which of the directors’ statements is/are correct? 91 关于零售店使用目标成本法，哪位董事的陈述是正确的？
O X,YX, Y and ZZ O X,YX, Y 和 ZZ
O YY and ZZ only O 仅 YY 和 ZZ OO X and Y only OO X 和 Y 仅
O Zonly O Z 仅
Yam Co 雅姆公司
(18 mins) (18 分钟)
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Yam Co uses throughput accounting. The company is involved in the processing of sheet metal into products A,B\mathrm{A}, \mathrm{B} and C using three processes: pressing, stretching and rolling. The factory has many production lines, each of which contains the three processes. Raw material for the sheet metal is first pressed, then stretched and finally rolled. The processing capacity varies for each process and the factory manager has provided the following data: 雅姆公司采用吞吐量会计。公司涉及将金属板材加工成产品 A,B\mathrm{A}, \mathrm{B} 和 C，使用三个流程：压延、拉伸和轧制。工厂有许多生产线，每条生产线都包含这三个流程。金属板材的原材料首先被压延，然后拉伸，最后轧制。每个流程的处理能力各不相同，工厂经理提供了以下数据：
Processing time per metre in hours 每米处理时间（小时）
Product A 产品 A
Product B 产品 B
Product CC 产品 CC
Pressing 按下
0.50
0.50
0.40
Processing time per metre in hours
Product A Product B Product C
Pressing 0.50 0.50 0.40| | Processing time per metre in hours | | |
| :--- | ---: | ---: | ---: |
| Product A | Product B | Product $C$ | |
| Pressing | 0.50 | 0.50 | 0.40 |
The total annual processing hours for the factory is 225,000. On average, one hour of labour is needed for each of the 225,000 hours of factory time. Labour is paid $10\$ 10 per hour. 工厂的年总加工时间为 225,000 小时。平均而言，每 225,000 小时的工厂时间需要一小时的劳动力。劳动力按每小时 $10\$ 10 支付。
The raw materials cost per metre is $2.50\$ 2.50 for product B. Other factory costs (excluding labour and raw materials) are $18,000,000\$ 18,000,000 per year. Selling prices per metre are $60\$ 60 for product B. The return per factory hour of product A is $134\$ 134. 产品 B 每米的原材料成本为 $2.50\$ 2.50 。其他工厂成本（不包括劳动力和原材料）为每年 $18,000,000\$ 18,000,000 。产品 B 每米的售价为 $60\$ 60 。产品 A 的每小时工厂回报为 $134\$ 134 。
Yam carries very little inventory. Pressing has been identified as the bottleneck. Yam 几乎没有库存。压制已被确定为瓶颈。
What is the maximum output capacity per year for the bottleneck ‘pressing’ for each product? 每个产品的瓶颈“压制”每年最大输出容量是多少？
Product A: 产品 A：
Product B: 产品 B：
metres 米
Product C : 产品 C：
What is the conversion cost per factory hour? 每工厂小时的转换成本是多少？
$
94 What is the return per factory hour of product BB ? 94 产品 BB 的每工厂小时回报是多少？ qquad\qquad
Yam Co is considering increasing the labour rate per hour. This would result in a conversion cost per factory hour of $95\$ 95. Yam Co 正在考虑提高每小时的劳动力成本。这将导致每工厂小时的转换成本为 $95\$ 95 。
What is the throughput accounting ratio (TPAR) for product AA assuming that this change occurs and the bottleneck process is fully utilised? (to two decimal points) 假设这一变化发生并且瓶颈过程被充分利用，产品 AA 的吞吐量会计比率（TPAR）是多少？（保留两位小数） ◻\square
Are the following statements about throughput accounting in Yam Co true or false? 以下关于 Yam Co 的吞吐量会计的陈述是对还是错？
当瓶颈“压制”被克服（“提升”）时，新的瓶颈将会出现。
When the bottleneck 'pressing' is overcome ('elevated'), a
new bottleneck will appear.
When the bottleneck 'pressing' is overcome ('elevated'), a
new bottleneck will appear.| When the bottleneck 'pressing' is overcome ('elevated'), a |
| :--- |
| new bottleneck will appear. |
TRUE
FALSE
应该预期 Yam Co 中任何产品的吞吐量会计比率都会超过 1。
It should be expected that the throughput accounting
ratio for any product in Yam Co will exceed 1.
It should be expected that the throughput accounting
ratio for any product in Yam Co will exceed 1.| It should be expected that the throughput accounting |
| :--- |
| ratio for any product in Yam Co will exceed 1. |
TRUE
FALSE
"When the bottleneck 'pressing' is overcome ('elevated'), a
new bottleneck will appear." TRUE FALSE
"It should be expected that the throughput accounting
ratio for any product in Yam Co will exceed 1." TRUE FALSE| When the bottleneck 'pressing' is overcome ('elevated'), a <br> new bottleneck will appear. | TRUE | FALSE |
| :--- | :---: | :---: |
| It should be expected that the throughput accounting <br> ratio for any product in Yam Co will exceed 1. | TRUE | FALSE |
(2 marks) (2 分)
(Total = 10 marks) (总分 = 10 分)
Ivey Co 艾维公司
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Ivey CoC o is an electronics business operating within an advanced manufacturing technology environment, producing fitness watches, weighing scales and other electronic items. It uses life cycle costing (LCC). 艾维公司是一家在先进制造技术环境中运营的电子企业，生产健身手表、体重秤和其他电子设备。它使用生命周期成本法（LCC）。
Ivey Co is about to launch a new electronic gadget called the Diam, for measuring health statistics in patients who are unwell. It intends to sell the gadget to hospitals. Ivey Co 即将推出一款名为 Diam 的新型电子设备，用于测量不健康患者的健康统计数据。它打算将该设备销售给医院。
20 xx120 \times 1
20 xx220 \times 2
Number of Diams Diam 的数量
5,000
7,500
Components cost per unit 每单位的组件成本
$12.00\$ 12.00
$10.00\$ 10.00
Labour cost per unit 每单位的劳动力成本
$14.00\$ 14.00
$12.00\$ 12.00
Total fixed production costs 总固定生产成本
$5,000\$ 5,000
$4,500\$ 4,500
Total fixed selling and distribution costs 总固定销售和分销成本
$1,000\$ 1,000
$1,200\$ 1,200
20 xx1 20 xx2
Number of Diams 5,000 7,500
Components cost per unit $12.00 $10.00
Labour cost per unit $14.00 $12.00
Total fixed production costs $5,000 $4,500
Total fixed selling and distribution costs $1,000 $1,200| | $20 \times 1$ | $20 \times 2$ |
| :--- | ---: | ---: |
| Number of Diams | 5,000 | 7,500 |
| Components cost per unit | $\$ 12.00$ | $\$ 10.00$ |
| Labour cost per unit | $\$ 14.00$ | $\$ 12.00$ |
| Total fixed production costs | $\$ 5,000$ | $\$ 4,500$ |
| Total fixed selling and distribution costs | $\$ 1,000$ | $\$ 1,200$ |
Ivey Co is also thinking of developing ‘smart’ weighing scales that scan food labels and give nutrients based on the weight. Ivey Co 还在考虑开发“智能”体重秤，可以扫描食品标签并根据重量提供营养成分。
97 What is the life cycle cost per unit for the Diam (to two decimal places)? 97 Diam 的单位生命周期成本是多少（保留两位小数）？
$ qquad\qquad per unit (2 marks) $ qquad\qquad 每单位（2 分）
98 Which of the following costs would be included in the life cycle cost of the smart weighing scales? 98 以下哪些成本会包含在智能体重秤的生命周期成本中？
Scales concept design costs 体重秤概念设计成本
INCLUDED
不包含
NOT
INCLUDED
NOT
INCLUDED| NOT |
| :---: |
| INCLUDED |
Scales testing costs 规模测试成本
INCLUDED
不包含
NOT
INCLUDED
NOT
INCLUDED| NOT |
| :---: |
| INCLUDED |
Scales production costs 规模生产成本
INCLUDED
不包含
NOT
INCLUDED
NOT
INCLUDED| NOT |
| :---: |
| INCLUDED |
Scales distribution costs 规模分销成本
INCLUDED
NOT
Scales concept design costs INCLUDED "NOT
INCLUDED"
Scales testing costs INCLUDED "NOT
INCLUDED"
Scales production costs INCLUDED "NOT
INCLUDED"
Scales distribution costs INCLUDED NOT
| Scales concept design costs | INCLUDED | NOT <br> INCLUDED |
| :--- | :--- | :---: |
| Scales testing costs | INCLUDED | NOT <br> INCLUDED |
| Scales production costs | INCLUDED | NOT <br> INCLUDED |
| Scales distribution costs | INCLUDED | NOT |
| | | |
(2 marks) （2 分）
99 Which TWO of the following statements about using LCC for the Diam are true? 99 关于使用 LCC（生命周期成本）进行 Diam 评估，以下哪两个陈述是正确的？ ◻quad\square \quad LCC aims to ensure that a profit is generated over the entire life of the Diam ◻quad\square \quad LCC 旨在确保在 Diam 的整个生命周期内产生利润 ◻\square LCC focuses on the short-term by identifying costs at the beginning of the Diam’s life cycle LCC 关注短期，通过在 Diam 生命周期的初期识别成本 ◻\square LCC writes off costs to each stage of the Diam’s life cycle LCC 将成本分摊到 Diam 生命周期的每个阶段 ◻\square LCC ensures that the price set for the Diam is based on better knowledge of costs LCC 确保为 Diam 设定的价格基于对成本的更好了解
(2 marks) （2 分）
100 Are the following statements true or false? 100 以下陈述是对还是错？
(1) Ivey Co uses an expensive costing system. Ivey Co 使用一种昂贵的成本计算系统。
(2) Ivey Co’s costing system is quicker to use than traditional absorption costing. Ivey Co 的成本计算系统比传统的吸收成本法使用起来更快。
O Both statements are true 两个陈述都是正确的
O Both statements are false 两个陈述都是错误的
O Statement 1 is true and Statement 2 is false 陈述 1 是正确的，陈述 2 是错误的
O Statement 1 is false and Statement 2 is true 陈述 1 是错误的，陈述 2 是正确的
When would the bulk of Ivey Co’s products’ life cycle costs normally be determined? Ivey Co 大部分产品的生命周期成本通常何时确定？
O At the design and development stage O 在设计和开发阶段
O On disposal of the products O 关于产品的处置
O When the product is introduced to the market O 当产品引入市场时
O When the product is in its growth stage 当产品处于成长期时
PART C: DECISION-MAKING TECHNIQUES 第三部分：决策技术
Section A 第一部分
OTQ bank - Decision-making techniques OTQ 银行 - 决策技术
102 A decision tree is a way of representing decision choices in the form of a diagram. It is usual for decision trees to include probabilities of different outcomes. 102 决策树是一种以图表形式表示决策选择的方法。决策树通常包括不同结果的概率。
The following statements have been made about decision trees. 以下关于决策树的陈述。
(1) Each possible outcome from a decision is given an expected value. (1) 每个决策的可能结果都被赋予一个期望值。
(2) Each possible outcome is shown as a branch on a decision tree. (2) 每个可能的结果都显示为决策树上的一个分支。
Which of the above statements is/are true? 上述陈述中哪一项/哪些是正确的？
O 1 only 仅 1
O 2 only 仅 O 2
O Neither 1 nor 2 既不 1 也不 2 ◯\bigcirc Both 1 and 2 ◯\bigcirc 1 和 2 两者
103 A business produces three products, Z1,Z2Z 1, Z 2 and Z3Z 3. Each of these products requires different amounts of material (material XX ), which is a scarce resource. The following budgeted data relates to the three products: 103 一家企业生产三种产品， Z1,Z2Z 1, Z 2 和 Z3Z 3 。每种产品需要不同数量的材料（材料 XX ），这是一种稀缺资源。以下是这三种产品的预算数据：
Per unit: 每单位：
Z1
Z2
Z3
$\$
$\$
$
Selling price 销售价格
200
150
100
Materials ($5 per kg) 材料（每公斤 5 美元）
(35)(35)
(20)(20)
(10)(10)
Labour ($20 per hour) 人工（每小时 20 美元）
(50)(50)
(25)(25)
(10)(10)
Variable overheads 可变间接费用
(45)(45)
(45)(45)
(30)(30)
Fixed overheads 固定间接费用
(30)(30)
(25)(25)
(20)(20)
Profit per unit 单位利润
40
35
30
Per unit: Z1 Z2 Z3
$ $ $
Selling price 200 150 100
Materials ($5 per kg) (35) (20) (10)
Labour ($20 per hour) (50) (25) (10)
Variable overheads (45) (45) (30)
Fixed overheads (30) (25) (20)
Profit per unit 40 35 30| Per unit: | Z1 | Z2 | Z3 |
| :--- | :---: | :---: | ---: |
| | $\$$ | $\$$ | $ |
| Selling price | 200 | 150 | 100 |
| Materials ($5 per kg) | $(35)$ | $(20)$ | $(10)$ |
| Labour ($20 per hour) | $(50)$ | $(25)$ | $(10)$ |
| Variable overheads | $(45)$ | $(45)$ | $(30)$ |
| Fixed overheads | $(30)$ | $(25)$ | $(20)$ |
| Profit per unit | 40 | 35 | 30 |
Match the products to the order in which they should be manufactured to ensure profit is maximised. 将产品与应制造的顺序匹配，以确保利润最大化。
104 The following statements have been made about cost plus pricing. 104 以下陈述是关于成本加成定价的。
(1) A price in excess of full cost per unit will ensure that a company will cover all its costs and make a profit. (1) 超过单位完全成本的价格将确保公司覆盖所有成本并实现盈利。
(2) Cost plus pricing is an appropriate pricing strategy when jobs are carried out to customer specifications. (2) 成本加成定价法适用于根据客户规格完成的工作。
Which of the above statements is/are true? 上述陈述中哪一个是/是正确的？
O 1 only 仅 1
O 2 only 仅第 2 项
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
105 H Co uses a marginal cost plus pricing system to determine the selling price for one of its products, Product XX. 105 H 公司使用边际成本加成定价系统来确定其产品之一，产品 XX 的销售价格。
Product XX has the following costs: 产品 XX 具有以下成本：
Direct materials 12 直接材料 12
Direct labour 5 直接人工 5
Variable overheads 3 可变间接费用 3
Fixed overheads 40 固定间接费用 40
Fixed overheads are $20,000\$ 20,000 for the year. Budgeted output and sales for the year are 500 units and this should be sufficient for Product XX to break even. 固定间接费用为全年 $20,000\$ 20,000 。预算产量和销售量为 500 单位，这应足以使产品 XX 达到盈亏平衡。
What profit mark-up would H Co need to add to the marginal cost to allow H Co to break even? H 公司需要在边际成本上增加多少利润加成才能使 H 公司实现盈亏平衡？ ◻\square
%
S per unit 每单位 S
Sales price 销售价格
60
Direct materials 直接材料
12
Direct labour 直接人工
15
Variable production overhead 可变生产间接费用
3
Fixed production overhead 固定生产间接费用
(15)/(15)\frac{15}{15}
Profit 利润
15
S per unit
Sales price 60
Direct materials 12
Direct labour 15
Variable production overhead 3
Fixed production overhead (15)/(15)
Profit 15| | S per unit |
| :--- | ---: |
| Sales price | 60 |
| Direct materials | 12 |
| Direct labour | 15 |
| Variable production overhead | 3 |
| Fixed production overhead | $\frac{15}{15}$ |
| Profit | 15 |
Fixed overheads are absorbed on budgeted production and sales of 10,000 units per year. Sales staff receive a sales commission of 5%5 \% of sales revenue. 固定间接费用按每年 10,000 单位的预算生产和销售进行分摊。销售人员按销售收入的 5%5 \% 收取销售佣金。
What is Log Co’s margin of safety (to the nearest whole %)? Log Co 的安全边际是多少（四舍五入到最近的整数百分比）？
80%
○ 50%
○ 44%44 \%
○ 55%
107 A company is making product PP with the following cost card: 107 一家公司正在生产产品 PP ，其成本卡如下：
Each unit of PP takes one hour to make and the available labour and machinery are fully used in its current production of PP. The company is considering making a new product, Q , but would have to divert labour and machine use from product PP. 每个 PP 单位需要一小时来制造，现有的劳动力和机器已完全用于当前 PP 的生产。公司正在考虑生产一种新产品 Q，但必须从产品 PP 中转移劳动力和机器使用。
What is the relevant total cost per hour for labour and variable overheads which should be included in the cost of product Q ? 应计入产品 Q 成本的劳动力和可变间接费用的相关总成本每小时是多少？
$ qquad\qquad
108 Double Co provides a photocopying service for clients at a price of $0.10\$ 0.10 per copy. It needs to choose which of two new photocopier models to rent. The costs of each photocopier model are given in the following table: 108 Double Co 提供复印服务，每份复印件的价格为 $0.10\$ 0.10 。它需要选择租用两种新型复印机中的哪一种。每种复印机型号的成本如下表所示：
What is the minimum number of copies per year at which model SS would be preferred to model T? 每年最少需要多少份拷贝才能使模型 SS 比模型 T 更受欢迎？
(Mar/Jun 2022) (2022 年 3 月/6 月)
O 100,001 ○ 100,001
○ 142,857
O 160,000 160,000
O 150,000 150,000
A benefit sacrificed by taking one course of action instead of the most profitable alternative course of action is known as which of the following? 选择一种行动方案而放弃最有利的替代方案所牺牲的收益被称为以下哪一项？
◻\square
Pull down list 下拉列表
Incremental cost 增量成本
Opportunity cost 机会成本
Relevant cost 相关成本
Sunk cost 沉没成本
A manufacturing company makes two joint products, CP1 and CP2, in a common process. These products can be sold at the split-off point in an external market, or processed further in separate processes to produce products FP1 and FP2. Details of these processes are shown in the diagram. 一家制造公司在共同过程中生产两种联产品 CP1 和 CP2。这些产品可以在分离点出售给外部市场，或者通过进一步加工分别生产产品 FP1 和 FP2。这些过程的详细信息如图所示。
CP1 has a market price of $6\$ 6 per kg and CP2 has a market price of $5\$ 5 per kg. Relevant further processing costs are $2\$ 2 per input kg in the process to make FP1 and $3\$ 3 per input kg in the process to make FP2. Both FP1 and FP2 sell for $9 per kg. CP1 的市场价格为每公斤 $6\$ 6 ，CP2 的市场价格为每公斤 $5\$ 5 。进一步加工的相关成本为每公斤 $2\$ 2 用于生产 FP1，每公斤 $3\$ 3 用于生产 FP2。FP1 和 FP2 的售价均为每公斤 9 美元。
For each 10,000kg10,000 \mathrm{~kg} input to the common process, how much additional profit is obtained by further processing each of the joint products instead of selling them at the split-off point? 对于每 10,000kg10,000 \mathrm{~kg} 投入共同过程，通过进一步加工每种联产品而不是在分离点出售，可以获得多少额外利润？
○ $2,750 ○ 2,750 美元
$4,450\$ 4,450
○ $8,750 ○ 8,750 美元
○ $9,500\$ 9,500
The following decision tree shows four decision options: 1,2,3 and 4. 以下决策树显示了四个决策选项：1、2、3 和 4。
Using the expected value rule, which choice should be made so as to optimise the expected benefit? 使用期望值规则，应做出哪个选择以优化预期收益？
Choice ◻\square 选择 ◻\square
112 Analysing the range of different possible outcomes from a particular situation, with a computer model that uses random numbers, is known as which of the following? 112 分析特定情况下可能出现的不同结果范围，使用随机数的计算机模型，这被称为以下哪一项？
O Probability analysis 概率分析
O Sensitivity analysis 敏感性分析
O Simulation modelling 模拟建模
O Stress testing 压力测试
Which of the following statements about graphical linear programming with the objective of maximising profit is true? 以下关于以利润最大化为目标的图形线性规划的陈述中，哪一项是正确的？
(1) If a resource constraint line does not pass through the optimum point on the graph, then the shadow price of that resource is zero (1) 如果资源约束线不通过图上的最优点，那么该资源的影子价格为零
(2) The shadow price is the maximum amount a company should pay for one more unit of a scarce resource (2) 影子价格是公司应为获取一单位稀缺资源支付的最大金额
(3) The slope or gradient of the objective function depends on the amount of resources available to the organisation (3) 目标函数的斜率或梯度取决于组织可用的资源量
O 1 only 仅 1
O 1 and 2 only 仅 1 和 2
1,2 and 3 1、2 和 3
2 and 3 only 仅 2 和 3
114 Which TWO of the following statements about shadow prices are true? 114 关于影子价格的以下哪两个陈述是正确的？
(Mar/Jun 2023) (2023 年 3 月/6 月) ◻\square If demand and labour hours are the constraints at the optimum solution, both will have a shadow price of zero. 如果需求和工时在最优解中是约束条件，那么它们的影子价格都将为零。 ◻\square The shadow price is the maximum amount a company will pay for one more unit of a scarce resource. 影子价格是公司为获得一单位稀缺资源所愿意支付的最高金额。 ◻\square If a resource has a shadow price greater than zero, obtaining one more unit of that resource will alter the optimum solution. 如果资源的影子价格大于零，获得该资源的一单位将会改变最优解。 ◻\square A resource which is critical to the optimum solution cannot have a zero shadow price 对最优解至关重要的资源不可能有零的影子价格。
(2 marks) （2 分）
115
Which TWO pieces of information are required when deciding, purely on financial grounds, whether or not to process a joint product further?The final sales value of the joint productThe further processing cost of the joint product 在纯粹基于财务考虑决定是否进一步加工联产品时，需要哪两条信息？联产品的最终销售价值；联产品的进一步加工成本 ◻\square The value of the common process costs 共同工序成本的价值 ◻\square The method of apportioning the common costs between the joint products 共同成本在联产品之间的分配方法
A company makes two products, X and Y , using the same type of direct labour. Production capacity per period is restricted to 60,000 direct labour hours. The contribution per unit is $8\$ 8 for Product XX and $6\$ 6 for Product YY. The following constraints apply to production and sales: 一家公司使用相同类型的直接劳动力生产两种产品，X 和 Y。每期的生产能力限制为 60,000 直接人工小时。每单位产品的贡献为 $8\$ 8 （产品 XX ）和 $6\$ 6 （产品 YY ）。以下约束适用于生产和销售：
xx
<= 10,000\leq 10,000
(Sales demand for Product X) (产品 X 的销售需求)
yy
<= 12,000\leq 12,000
(Sales demand for Product YY ) (产品 YY 的销售需求)
5x+4y5 x+4 y
<= 60,000\leq 60,000
(Direct labour hours) (直接人工小时)
x <= 10,000 (Sales demand for Product X)
y <= 12,000 (Sales demand for Product Y )
5x+4y <= 60,000 (Direct labour hours)| $x$ | $\leq 10,000$ | (Sales demand for Product X) |
| :--- | :--- | :--- |
| $y$ | $\leq 12,000$ | (Sales demand for Product $Y$ ) |
| $5 x+4 y$ | $\leq 60,000$ | (Direct labour hours) |
The contribution-maximising output is to produce and sell 10,000 units of Product XX and 2,500 units of Product YY. 贡献最大化的产量是生产和销售 10,000 单位的产品 XX 和 2,500 单位的产品 YY 。
What is the shadow price per direct labour hour and for how many additional hours of labour does this shadow price per hour apply? 每直接人工小时的影子价格是多少，以及这个每小时的影子价格适用于多少额外的人工小时？
O $1.50\$ 1.50 per hour for the next 38,000 direct labour hours 每小时 0 元，适用于接下来的 38,000 直接人工小时
O $1.50 per hour for the next 47,500 direct labour hours 每小时 1.50 美元，适用于接下来的 47,500 直接人工小时
O $1.60 per hour for the next 38,000 direct labour hours 每小时 1.60 美元，适用于接下来的 38,000 直接人工小时
O $1.60 per hour for the next 47,500 direct labour hours 每小时 1.60 美元，适用于接下来的 47,500 直接人工小时
OTQ bank - Decision-making techniques OTQ 银行 - 决策技术
117 The price elasticity of demand for a product at its current price level is inelastic. Costs per unit are unchanged at all activity levels. 117 该产品在当前价格水平下的需求价格弹性为缺乏弹性。单位成本在所有活动水平下保持不变。
What will happen to the total revenue and the profit if the price of the product is reduced? 如果产品价格降低，总收入和利润会发生什么变化？
118 The following statements have been made about price elasticity of demand. 以下是关于需求价格弹性的陈述。
(1) When sales demand is inelastic and the cost structure is stable, a company can increase profits by raising the selling price of its product. (1) 当销售需求缺乏弹性且成本结构稳定时，公司可以通过提高产品的销售价格来增加利润。
(2) Price elasticity of demand is measured as the amount of change in sales price (measured as a percentage of the current sales price) divided by the amount of change in quantity demanded (measured as a percentage of the current sales volume). (2) 需求价格弹性是通过销售价格的变化量（以当前销售价格的百分比衡量）除以需求量的变化量（以当前销售量的百分比衡量）来衡量的。
Which of the above statements is/are true? 以上陈述中哪一个是/是正确的？
O 1 only 仅 1
O 2 only 仅第 2 项
Neither 1 nor 2 1 和 2 都不是
O Both 1 and 2 两者都是 1 和 2
Direct labour hours per unit following information is relevant. 每单位的直接人工小时数以下信息是相关的。
A company makes and sells four products. Direct labour hours are a scarce resource, but the company is able to sub-contract production of any products to external suppliers. The 一家公司生产和销售四种产品。直接人工小时数是一种稀缺资源，但公司能够将任何产品的生产外包给外部供应商。
Product 产品
W
X
Y
Z
Sales price 销售价格
Sper unit 每单位
Sper unit 每单位
$per unit 每单位美元
$per unit 每单位美元
Variable cost 可变成本
10
8
12
14
Cost of external purchase 外部采购成本
8
5
8
12
Direct labour hours per unit 每单位直接人工小时
9
7.1
10
13
0.1
0.3
0.25
0.2
Product W X Y Z
Sales price Sper unit Sper unit $per unit $per unit
Variable cost 10 8 12 14
Cost of external purchase 8 5 8 12
Direct labour hours per unit 9 7.1 10 13
0.1 0.3 0.25 0.2| Product | W | X | Y | Z | |
| :--- | ---: | ---: | ---: | ---: | ---: |
| Sales price | Sper unit | Sper unit | $per unit | $per unit | |
| Variable cost | 10 | 8 | 12 | 14 | |
| Cost of external purchase | 8 | 5 | 8 | 12 | |
| Direct labour hours per unit | 9 | 7.1 | 10 | 13 | |
| | | 0.1 | 0.3 | 0.25 | 0.2 |
Match the products to the order of priority in which the company should make them inhouse, rather than purchase them externally. 将产品与公司应优先内部生产而非外部采购的顺序进行匹配。
(2 marks) （2 分）
120 Which method of pricing is most easily applied when two or more markets for the product or service can be kept entirely separate from each other? 120 当产品或服务的两个或多个市场可以完全分开时，哪种定价方法最容易应用？
O Price discrimination 价格歧视
O Product line pricing 产品线定价
O Skimming 撇脂定价
O Volume discounting 批量折扣
Indicate, by clicking on the relevant boxes in the table below, whether each of the statements made about short-term decisions are true or false. 通过点击下表中相关方框，指出关于短期决策的每个陈述是正确还是错误。
联合成本在决定是在分离点销售联合产品还是进一步加工后销售时是相关的。
Joint costs are relevant in decisions about whether to sell
a joint product at the split-off (separation) point or after
further processing.
Joint costs are relevant in decisions about whether to sell
a joint product at the split-off (separation) point or after
further processing.| Joint costs are relevant in decisions about whether to sell |
| :--- |
| a joint product at the split-off (separation) point or after |
| further processing. |
TRUE
FALSE
在决定是运营内部服务部门还是使用外部服务时，相关的成本和收入是两种选择之间的差异成本。
The relevant costs and revenues in decisions relating to
the operating of internal service departments or the use
of external services, are the differential costs between the
two options.
The relevant costs and revenues in decisions relating to
the operating of internal service departments or the use
of external services, are the differential costs between the
two options.| The relevant costs and revenues in decisions relating to |
| :--- |
| the operating of internal service departments or the use |
| of external services, are the differential costs between the |
| two options. |
TRUE
FALSE
"Joint costs are relevant in decisions about whether to sell
a joint product at the split-off (separation) point or after
further processing." TRUE FALSE
"The relevant costs and revenues in decisions relating to
the operating of internal service departments or the use
of external services, are the differential costs between the
two options." TRUE FALSE| Joint costs are relevant in decisions about whether to sell <br> a joint product at the split-off (separation) point or after <br> further processing. | TRUE | FALSE |
| :--- | :---: | :---: |
| The relevant costs and revenues in decisions relating to <br> the operating of internal service departments or the use <br> of external services, are the differential costs between the <br> two options. | TRUE | FALSE |
(2 marks) （2 分）
A company wishes to go ahead with one of three mutually exclusive projects, but the profit outcome from each project will depend on the strength of sales demand, as follows. 一家公司希望从三个互斥项目中选择一个继续进行，但每个项目的利润结果将取决于销售需求的强度，如下所示。
What is the value to the company of obtaining this perfect market research information, ignoring the cost of obtaining the information? 公司获得这一完美市场调研信息的价值是多少，忽略获取信息的成本？
○ $3,000
○ $5,500\$ 5,500
$6,000
○ $7,500\$ 7,500
123 A special job for a customer will require eight tonnes of Material MM. The company no longer uses this material regularly although it holds 3 tonnes in inventory. These originally cost $44\$ 44 per tonne, and could be resold to a supplier for $35\$ 35 per tonne. Alternatively these materials could be used to complete another job instead of using other materials that would cost $126\$ 126 to purchase. The current market price of Material M is $50\$ 50 per tonne. 一项客户的特殊工作将需要八吨材料 MM 。公司不再经常使用这种材料，尽管库存中有 3 吨。这些材料最初的成本是每吨 $44\$ 44 ，可以以每吨 $35\$ 35 的价格转售给供应商。或者，这些材料可以用来完成另一项工作，而不是使用其他材料，这些材料的采购成本为 $126\$ 126 。材料 M 的当前市场价格为每吨 $50\$ 50 。
The company must decide whether to agree to the customer’s request for the work, and to set a price. What would be the relevant cost of Material MM for this job? 公司必须决定是否同意客户的工作请求，并设定价格。这项工作的材料 MM 的相关成本是多少？
$ ◻\square
124 A company makes and sells a single product. When sales per month are $6.8\$ 6.8 million, total costs are $6.56\$ 6.56 million. When sales per month are $5.2\$ 5.2 million, total costs are $5.44\$ 5.44 million. There is a step cost increase of $400,000\$ 400,000 in fixed costs when sales are $6.0\$ 6.0 million, but variable unit costs are constant at all levels of output and sales. 一家公司生产和销售单一产品。当每月销售额为 $6.8\$ 6.8 百万时，总成本为 $6.56\$ 6.56 百万。当每月销售额为 $5.2\$ 5.2 百万时，总成本为 $5.44\$ 5.44 百万。当销售额为 $6.0\$ 6.0 百万时，固定成本有 $400,000\$ 400,000 的阶梯式增加，但单位变动成本在所有产出和销售水平上保持不变。
What is the breakeven point for sales revenue per month? 每月销售收入的盈亏平衡点是多少？
O $6.0\$ 6.0 million O $6.0\$ 6.0 百万
O There are two breakeven points: $5.64\$ 5.64 million and $6.36\$ 6.36 million O 有两个盈亏平衡点： $5.64\$ 5.64 百万和 $6.36\$ 6.36 百万
O $5.64\$ 5.64 million only 仅 $5.64\$ 5.64 百万
O $6.36\$ 6.36 million only 仅 $6.36\$ 6.36 百万
(2 marks) （2 分）
A company wishes to decide on a selling price for a new product. Weekly sales of each product will depend on the price charged and also on customers’ response to the new product. The following pay-off table has been prepared. 一家公司希望决定新产品的销售价格。每周的销售情况将取决于所收取的价格以及客户对新产品的反应。已准备以下收益表。
Probability 概率
Price P1 价格 P1
Price P2 价格 P2
Price P3 价格 P3
Price P4 价格 P4
$\$
$\$
$\$
$\$
Price 价格
5.00
5.50
6.00
6.50
Unit contribution 单位贡献
3.00
3.50
4.00
4.50
Weekly demand 每周需求
Units 单位
Units 单位
Units 单位
Units 单位
Best possible 最佳可能
0.3
10,000
9,000
8,000
7,000
Most likely 最可能
0.5
8,000
7,500
7,000
6,000
Worst possible 最差可能
0.2
6,000
5,000
4,000
3,000
Probability Price P1 Price P2 Price P3 Price P4
$ $ $ $
Price 5.00 5.50 6.00 6.50
Unit contribution 3.00 3.50 4.00 4.50
Weekly demand Units Units Units Units
Best possible 0.3 10,000 9,000 8,000 7,000
Most likely 0.5 8,000 7,500 7,000 6,000
Worst possible 0.2 6,000 5,000 4,000 3,000| | Probability | Price P1 | Price P2 | Price P3 | Price P4 |
| :--- | ---: | ---: | ---: | ---: | ---: |
| | | $\$$ | $\$$ | $\$$ | $\$$ |
| Price | | 5.00 | 5.50 | 6.00 | 6.50 |
| Unit contribution | | 3.00 | 3.50 | 4.00 | 4.50 |
| | | | | | |
| Weekly demand | | Units | Units | Units | Units |
| Best possible | 0.3 | 10,000 | 9,000 | 8,000 | 7,000 |
| Most likely | 0.5 | 8,000 | 7,500 | 7,000 | 6,000 |
| Worst possible | 0.2 | 6,000 | 5,000 | 4,000 | 3,000 |
If the choice of selling price is based on a maximin decision rule, which price would be selected? 如果销售价格的选择基于最大最小决策规则，会选择哪个价格？ ◻\square
126 A company produces and sells a single product. Budgeted sales are $2.4\$ 2.4 million, budgeted fixed costs are $360,000\$ 360,000 and the margin of safety is $400,000\$ 400,000. What are budgeted variable costs? 126 一家公司生产和销售单一产品。预算销售额为 $2.4\$ 2.4 百万，预算固定成本为 $360,000\$ 360,000 ，安全边际为 $400,000\$ 400,000 。预算可变成本是多少？
O $1.640\$ 1.640 million O $1.640\$ 1.640 百万
O $1.728\$ 1.728 million O $1.728\$ 1.728 百万
O $1.968\$ 1.968 million O $1.968\$ 1.968 百万
O $2.040\$ 2.040 million O $2.040\$ 2.040 百万
127 A company wants to decide whether to make its materials in-house or to sub-contract production to an external supplier. In the past it has made four materials in-house, but demand in the next year will exceed in-house production capacity of 8,000 units. All four materials are made on the same machines and require the same machine time per unit: machine time is the limiting production factor. 127 一家公司想要决定是自行生产材料还是将生产外包给外部供应商。过去它自行生产了四种材料，但明年的需求将超过其内部生产能力 8,000 单位。所有四种材料都在同一台机器上生产，每单位所需的机器时间相同：机器时间是生产的限制因素。
The following information is available. 以下信息可用。
Material 材料
W
X
y
Z
Units required 所需单位
4,000
2,000
3,000
4,000
内部制造的变动成本
Variable cost of in-house
manufacture
Variable cost of in-house
manufacture| Variable cost of in-house |
| :--- |
| manufacture |
Material W X y Z
Units required 4,000 2,000 3,000 4,000
"Variable cost of in-house
manufacture" $8 per unit $12 per unit $9 per unit $10 per unit
"Directly attributable fixed
cost expenditure" $5,000 $8,000 $6,000 $7,000
Cost of external purchase $9 per unit $18 per unit $12 per unit $12 per unit| Material | W | X | y | Z |
| :--- | ---: | ---: | ---: | ---: |
| Units required | 4,000 | 2,000 | 3,000 | 4,000 |
| Variable cost of in-house <br> manufacture | $\$ 8$ per unit | $\$ 12$ per unit | $\$ 9$ per unit | $\$ 10$ per unit |
| Directly attributable fixed <br> cost expenditure | $\$ 5,000$ | $\$ 8,000$ | $\$ 6,000$ | $\$ 7,000$ |
| Cost of external purchase | $\$ 9$ per unit | $\$ 18$ per unit | $\$ 12$ per unit | $\$ 12$ per unit |
Directly attributable fixed costs are fixed cash expenditures that would be saved if production of the material in-house is stopped entirely. 可直接归属的固定成本是如果完全停止内部生产材料时，可以节省的固定现金支出。
If a decision is made solely on the basis of short-term cost considerations, what materials should the company purchase externally? 如果仅基于短期成本考虑做出决定，公司应该从外部采购哪些材料？
Pull down list 下拉列表
1,000 units of YY and 4,000 units of ZZ 1,000 单位的 YY 和 4,000 单位的 ZZ
3,000 units of YY and 2,000 units of ZZ 3,000 单位的 YY 和 2,000 单位的 ZZ
4,000 units of WW and 1,000 units of ZZ 4,000 单位的 WW 和 1,000 单位的 ZZ
4,000 units of WW and 4,000 units of ZZ 4000 单位的 WW 和 4000 单位的 ZZ
A company makes two products with the following characteristics. 一家公司生产两种具有以下特征的产品。
Probluat 产品
Proetric: 产品
Contribution to sales ratio 销售贡献率
0.3
0.5
Selling price per unit 每单位售价
$3.00\$ 3.00
$4.80\$ 4.80
Maximum demand 最大需求量
8,000 units 8,000 单位
3,000 units 3,000 单位
Probluat Proetric:
Contribution to sales ratio 0.3 0.5
Selling price per unit $3.00 $4.80
Maximum demand 8,000 units 3,000 units| | Probluat | Proetric: |
| :--- | :--- | :--- |
| Contribution to sales ratio | 0.3 | 0.5 |
| Selling price per unit | $\$ 3.00$ | $\$ 4.80$ |
| Maximum demand | 8,000 units | 3,000 units |
Fixed costs are $9,000. 固定成本为$9,000。
What is the minimum revenue required for production to break even? 生产达到盈亏平衡所需的最低收入是多少？
$20,400
$25,800
$29,400
○ $24,000
(2 marks) （2 分）
What is the main purpose of sensitivity analysis? 敏感性分析的主要目的是什么？
O To calculate the expected value of an outcome that is uncertain O 计算不确定结果的预期值
O To predict the future outcome from an uncertain situation O 从不确定的情况预测未来结果
O To gain insight into which assumptions or variables in a situation are critical O 深入了解情境中的哪些假设或变量是关键
O To determine the outcome from a situation in the event of the worst possible outcome 为了确定在最坏可能结果情况下的结果
(2 marks) （2 分）
Product CC currently sells 8,000 units per year at a price of $50\$ 50 per unit. Market research shows that an increase in price of $2\$ 2 would decrease annual sales by 800 units. 产品 CC 目前每年销售 8,000 单位，每单位价格为 $50\$ 50 。市场调查显示，价格增加 $2\$ 2 将使年销售量减少 800 单位。
What is the marginal revenue at an output level of 6,000 units (to the nearest $\$ )? 在 6,000 单位产出水平下的边际收入是多少（精确到 $\$ ）？
(Sep/Dec 2021) (2021 年 9 月/12 月)
$ ◻\square
Lauda Co has two divisions with the following results in the table below: 劳达公司有两个部门，其业绩如下表所示：
Division A Division B 部门 A 部门 B
If a division is shut down, then Lauda Co will avoid all the division’s specific costs and half of the head office costs allocated to the division. 如果关闭一个部门，Lauda Co 将避免该部门的所有特定成本以及分配给该部门的一半总部成本。
What will be the revised total divisional net loss if Lauda Co chooses to shut down Division A? 如果 Lauda 公司选择关闭 A 部门，修订后的部门净亏损总额将是多少？ $\$ million (2 marks) $\$ 百万（2 分）
In a linear programming problem to determine the contribution-maximising production and sales volumes for two products, XX and YY, the following information is available. 在一个线性规划问题中，为了确定两种产品 XX 和 YY 的贡献最大化的生产和销售数量，以下信息是可用的。
Product XX 产品 XX
Product YY 产品 YY
Total available 总计可用
per unit 每单位
per unit 每单位
per period 每期
Direct labour hours 直接人工小时
2 hours 2 小时
4 hours 4 小时
10,000 hours 10,000 小时
Material XX 材料 XX
4 kg 4 公斤
2 kg 2 公斤
14,000kg14,000 \mathrm{~kg}
Contribution per unit 单位贡献
$12\$ 12
$18\$ 18
Product X Product Y Total available
per unit per unit per period
Direct labour hours 2 hours 4 hours 10,000 hours
Material X 4 kg 2 kg 14,000kg
Contribution per unit $12 $18 | | Product $X$ | Product $Y$ | Total available |
| :--- | ---: | ---: | ---: |
| | per unit | per unit | per period |
| Direct labour hours | 2 hours | 4 hours | 10,000 hours |
| Material $X$ | 4 kg | 2 kg | $14,000 \mathrm{~kg}$ |
| Contribution per unit | $\$ 12$ | $\$ 18$ | |
The profit-maximising level of output and sales is 3,000 units of Product XX and 1,000 units of Product YY. 利润最大化的产出和销售水平是 3,000 单位的 XX 产品和 1,000 单位的 YY 产品。
What is the shadow price of a direct labour hour? 直接人工小时的影子价格是多少？
○ $1.00\$ 1.00
○ $2.40\$ 2.40
O $4.00 4.00 美元
○ $4.50\$ 4.50
(2 marks) （2 分）
Which TWO statements are true when using linear programming to solve production problems? 在使用线性规划解决生产问题时，哪两个陈述是正确的？ ◻\square If the aim is to minimise costs, the solution is where the total cost line touching the feasible area at a tangent is as far away from the origin as possible. ◻\square 如果目标是最小化成本，解决方案是总成本线与可行区域相切且尽可能远离原点的位置。 ◻\square If the aim is to minimise costs, the solution is where the total cost line touching the feasible area at a tangent is as close to the origin as possible. ◻\square 如果目标是最小化成本，解决方案是总成本线与可行区域相切且尽可能接近原点的位置。 ◻\square If the aim is to maximise profit, the solution is where the total cost line touching the feasible area at a tangent is as far away from the origin as possible. ◻\square 如果目标是最大化利润，解决方案是总成本线与可行区域相切且尽可能远离原点的位置。 ◻\square If the aim is to maximise profit, the solution is where the total contribution line touching the feasible area at a tangent is as close to the origin as possible.If the aim is to maximise profit, the solution is where the total contribution line touching the feasible area at a tangent is as far away from the origin as possible. 如果目标是最大化利润，解决方案是使总贡献线与可行区域相切且尽可能靠近原点。如果目标是最大化利润，解决方案是使总贡献线与可行区域相切且尽可能远离原点。
Section B B 部分
Home Electrics Co (Mar/Jun 2021) 家用电器公司（2021 年 3 月/6 月）
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Home Electrics Co manufactures electrical appliances for domestic use. It is made up of two divisions: 家用电器公司生产家用电器。它由两个部门组成：
Small Appliances division 小家电部门
Two of the products manufactured by the Small Appliances division are the Blender (Product B) and the Toaster (Product TT ). The standard cost cards per unit for each of the products is as follows: 小家电部门生产的两款产品是搅拌机（产品 B）和烤面包机（产品 TT ）。每款产品的单位标准成本卡如下：
BB
TT
Selling price 销售价格
$\$
$\$
Direct materials ($5 per kg) 直接材料（每公斤 5 美元）
80
120
Direct labour ($7 per hour) 直接人工（每小时 7 美元）
10
15
Variable overheads 可变间接费用
21
35
Fixed overheads 固定间接费用
12
18
Profit 利润
8_\underline{8}
10 _\underline{10}
B T
Selling price $ $
Direct materials ($5 per kg) 80 120
Direct labour ($7 per hour) 10 15
Variable overheads 21 35
Fixed overheads 12 18
Profit 8_ 10 _| | $B$ | $T$ |
| :--- | ---: | ---: |
| Selling price | $\$$ | $\$$ |
| Direct materials ($5 per kg) | 80 | 120 |
| Direct labour ($7 per hour) | 10 | 15 |
| Variable overheads | 21 | 35 |
| Fixed overheads | 12 | 18 |
| Profit | $\underline{8}$ | $\underline{10}$ |
In the first quarter of the year the supply of materials was restricted to 2,000kg2,000 \mathrm{~kg} per month. This was due to a global shortage. 在第一季度，材料供应每月限制在 2,000kg2,000 \mathrm{~kg} 。这是由于全球短缺所致。
It is now April and it has been identified that material will continue to be limited to 2,000kg2,000 \mathrm{~kg} per month but also labour hours will be restricted to 3,200 hours per month. The management accountant has supplied formulas for the production constraints as follows: 现在是四月，已经确定材料将继续限制在每月 2,000kg2,000 \mathrm{~kg} ，同时工时也将限制在每月 3,200 小时。管理会计师提供了生产约束的公式如下：
This division also manufactures two products; a Freezer (Product F) which earns a contribution of $150\$ 150 per unit and a Dishwasher (Product D) which earns a contribution of $200\$ 200 per unit. Both products use the same resources, several of which are in short supply. 该部门还生产两种产品；一种冷冻柜（产品 F），每单位贡献为 $150\$ 150 ，一种洗碗机（产品 D），每单位贡献为 $200\$ 200 。这两种产品使用相同的资源，其中几种资源供应不足。
In April only 4,000 labour hours, 2,500kg2,500 \mathrm{~kg} of material and 3,200 machine hours will be available. The management accountant has applied linear programming and defined the following constraints: 四月份只有 4,000 个劳动力小时， 2,500kg2,500 \mathrm{~kg} 的材料和 3,200 个机器小时可用。管理会计师应用了线性规划并定义了以下约束条件：
Labour and machine time have been identified as the binding constraints and an optimum production plan of 240 units of F and 200 units of D has been calculated. 劳动力和机器时间已被确定为约束条件，并计算出 F 产品 240 单位和 D 产品 200 单位的最优生产计划。
137 What is the contribution per unit of limiting factor for Product TT in the first quarter of the year (to the nearest whole $)? 137 第一季度产品 TT 的每单位限制因素的贡献是多少（四舍五入到最接近的整数$）？
$ ◻\square
138 Using simultaneous equations, what is the total contribution to be earned from Products B and T in April? 138 使用联立方程，四月份从产品 B 和 T 中获得的总贡献是多少？
O $28,400
O $35,600 35,600 美元
O $62,000 62,000 美元
O $77,200 77,200 美元
139 Which of the following statements about the use of linear programming to resolve limiting factor problems are true? 139 以下关于使用线性规划解决限制因素问题的陈述中哪些是正确的？
(1) The linear programming method helps to identify the optimum selling price for a product 线性规划方法有助于确定产品的最佳销售价格
(2) Slack occurs when more than the maximum available of the limited resource is required 当需要的有限资源超过最大可用量时，就会出现松弛
O 1 only 仅 1
O 2 only 仅 O2
O Both 1 and 2 既 1 又 2
O Neither 1 nor 2 既不 1 也不 2
140 What would be the shadow price of material in the Large Appliances division (to the nearest whole $)? 140 大家电部门材料的影子价格是多少（精确到整美元）？
$ ◻\square
141 Which of the following statements about the linear programming method in the Large Appliances division are true? 141 关于大家电部门的线性规划方法，以下哪些陈述是正确的？
(1) Product D has a slack value. (1) 产品 D 有一个松弛值。
(2) Contribution of $76,000\$ 76,000 will be earned from the optimum production plan. (2) 从最优生产计划中将获得 $76,000\$ 76,000 的贡献。
(3) Labour and machine time intersect at the optimum point if shown on a graph. (3) 在图表上显示时，劳动力和机器时间在最优点相交。
O 1,2 and 3 O 1,2 和 3
O 2 and 3 only O 仅 2 和 3
01 and 3 only 仅 01 和 3
O 2 only 仅 O 2
Racquetz Co (Mar/Jun 2023) 拉奎茨公司（2023 年 3 月/6 月）
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Racquetz Co is based in the country of Eastland and currently makes and sells racquets for children for three different sports: badminton, tennis and squash. The company has recently been trying to forecast expected sales and costs for the next three years. 拉奎茨公司总部位于东兰国，目前生产并销售三种不同运动的儿童球拍：羽毛球、网球和壁球。该公司最近一直在尝试预测未来三年的预期销售和成本。
20X1 20X1 年
Sales demand for 20X1 is expected to be in the ratio 4:2:1 for badminton, tennis and squash racquets, respectively. 20X1 年的销售需求预计在羽毛球、网球和壁球拍之间的比例为 4:2:1。
At the end of 20X1, Racquetz Co will stop making squash racquets. 在 20X1 年底，Racquetz 公司将停止生产壁球拍。
20X2 20X2 年
The Tennis Association Foundation, funded partly by the government, is planning an investment in the sport in order to encourage more children to take up tennis. This funding will lead to an increased number of children’s tennis facilities being available in 20X2 and a corresponding rise in the sale of tennis racquets. The sales volume ratio for the year is expected to be 3:53: 5 for badminton and tennis racquets, respectively, with a weighted average contribution to sales (C/S) ratio of 52.21%. 由部分政府资助的网球协会基金会计划投资于这项运动，以鼓励更多儿童参与网球。这笔资金将导致 20X2 年儿童网球设施的增加，并相应提高网球拍的销售量。预计该年羽毛球拍和网球拍的销售比例分别为 3:53: 5 ，加权平均销售贡献率（C/S）为 52.21%。
Racquetz Co has budgeted to sell badminton racquets for $22\$ 22 per unit and tennis racquets for $32\$ 32 per unit. Fixed costs are expected to be $604,750\$ 604,750 for the year. Racquetz 公司预算以 $22\$ 22 每单位的价格销售羽毛球拍，以 $32\$ 32 每单位的价格销售网球拍。预计该年的固定成本为 $604,750\$ 604,750 。
20X3 20X3 年
The Badminton World Championships are held every two years in a different country. In 20X3, they will be held in Eastland and Racquetz Co will be selling its badminton racquets at the event. This means that the proportion of badminton racquet sales is expected to be higher than usual in 20X3. A profit volume graph for 20X3 has been drawn as follows: 世界羽毛球锦标赛每两年在不同的国家举行一次。20X3 年，锦标赛将在东地举行，Racquetz 公司将在赛事期间销售其羽毛球拍。这意味着 20X3 年羽毛球拍的销售比例预计将高于往常。20X3 年的利润量图如下：
142 For 20X1, calculate the forecast weighted average contribution to sales (C/S) ratio for Racquetz Co. 142 对于 20X1 年，计算 Racquetz 公司的预测加权平均销售贡献率（C/S）。
○ 53.6%
O 44.0%
O 56.0%
○ 46.4%46.4 \%
(2 marks) （2 分）
143 In 20X2, assuming that the racquets are sold in a constant sales mix based on the budgeted sales volume ratio, what is the sales revenue Racquetz Co needs to achieve in order to break even (to the nearest $'000)? 143 在 20X2 年，假设球拍以基于预算销售比例的恒定销售组合出售，Racquetz Co 需要实现多少销售收入才能达到盈亏平衡（精确到千位）？
O Badminton racquet revenue: $338,000\$ 338,000 and tennis racquet revenue: $820,000\$ 820,000 羽毛球拍收入： $338,000\$ 338,000 和网球拍收入： $820,000\$ 820,000
O Badminton racquet revenue: $472,000\$ 472,000 and tennis racquet revenue: $686,000\$ 686,000 羽毛球拍收入： $472,000\$ 472,000 和网球拍收入： $686,000\$ 686,000
O Badminton racquet revenue: $434,000\$ 434,000 and tennis racquet revenue: $724,000\$ 724,000 羽毛球拍收入： $434,000\$ 434,000 和网球拍收入： $724,000\$ 724,000
O Badminton racquet revenue: $92,000\$ 92,000 and tennis racquet revenue: $224,000\$ 224,000 (2 marks) 羽毛球拍收入： $92,000\$ 92,000 和网球拍收入： $224,000\$ 224,000 （2 分）
144 In 20X2, assuming that the racquets are sold in a constant sales mix based on the budgeted sales volume ratio, what is the total sales revenue Racquetz Co needs to achieve to make a profit of $450,800\$ 450,800 (to the nearest $'000\$ \mathbf{\prime} 000 )? 144 在 20X2 年，假设球拍按照预算销售量的固定销售比例销售，Racquetz Co 需要实现的总销售收入是多少才能获得 $450,800\$ 450,800 的利润（精确到 $'000\$ \mathbf{\prime} 000 ）？
O $295,000 295,000 美元
O $551,000 551,000 美元
$863,000
○ $2,022,000\$ 2,022,000
(2 marks) （2 分）
145 Based on the profit volume graph for 20X3, which of the following statements are true? 基于 20X3 年的利润量图，以下哪些陈述是正确的？
(1) The C//S\mathrm{C} / \mathrm{S} ratio of badminton racquets is higher than the C//S\mathrm{C} / \mathrm{S} ratio of tennis racquets (1) 羽毛球拍的 C//S\mathrm{C} / \mathrm{S} 比率高于网球拍的 C//S\mathrm{C} / \mathrm{S} 比率
(2) If the racquets are sold in a constant mix, the break-even revenue is approximately $1,300,000 (2) 如果球拍以恒定的比例销售，盈亏平衡收入约为 1,300,000 美元
(3) The total contribution for 20X3 is approximately $740,000\$ 740,000 (3) 20X3 年的总贡献约为 $740,000\$ 740,000
(4) Fixed costs are approximately $600,000\$ 600,000 (4) 固定成本约为 $600,000\$ 600,000
O 1,2 and 4 O 1,2 和 4
O 2 and 4 only 仅 2 和 4
O 2, 3 and 4 O 2、3 和 4
O 1 and 3 O 1 和 3
146 Which of the following facts about Racquetz Co mean that the use of CVP analysis is limited for planning and decision-making? 146 关于 Racquetz Co 的以下哪些事实意味着 CVP 分析在规划和决策中的使用受到限制？
(1) Racquetz Co will give discounts on sales prices at the Badminton World Championship event (1) Racquetz Co 将在羽毛球世界锦标赛活动期间提供销售价格折扣
(2) Every six months the tennis and badminton racquets are redesigned and given a new model name (2) 每六个月，网球和羽毛球拍都会重新设计并赋予新的型号名称
(3) All of Racquetz Co’s costs are either fixed costs or variable costs and there are no semi-variable costs (3) Racquetz Co 的所有成本要么是固定成本，要么是可变成本，没有半可变成本
O 1,2 and 3 O 1,2 和 3
O 1 only 仅 1
O 1 and 2 only 仅 1 和 2 ◯2\bigcirc 2 and 3 only 仅 0#和 3
(2 marks) （2 分） qquad\qquad 2 marks) qquad\qquad 2 分)
(Total =10=10 marks) (总分 =10=10 分)
BDU Co BDU 公司
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
BDU Co is a manufacturer of baby equipment and is planning to launch a revolutionary new style of sporty pushchair. The company has commissioned market research to establish possible demand for the pushchair and the following information has been obtained. BDU Co 是一家婴儿设备制造商，计划推出一款革命性的新风格运动型婴儿车。公司已委托市场调研以确定婴儿车的潜在需求，并已获得以下信息。
If the price is set at $425\$ 425, demand is expected to be 1,000 pushchairs; at $500\$ 500 it will be 730 pushchairs and at $600\$ 600 it will be 420 pushchairs. Variable costs are estimated at $170,$210\$ 170, \$ 210 or $260\$ 260. 如果价格设定为 $425\$ 425 ，预计需求为 1,000 辆婴儿车；在 $500\$ 500 时，需求将为 730 辆，在 $600\$ 600 时，需求将为 420 辆。可变成本估计为 $170,$210\$ 170, \$ 210 或 $260\$ 260 。
A decision needs to be made on what price to charge. 需要决定收取什么价格。
The following contribution table has been produced showing the possible outcomes. 下表显示了可能出现的结果。
147 What price would be set if BDU were to use a maximin decision criterion? 147 如果 BDU 使用最大最小决策准则，会设定什么价格？ qquad\qquad
148 What price would be set if BDU were to use a minimax regret decision criterion? 148 如果 BDU 使用最小最大遗憾决策准则，会设定什么价格？
$ qquad\qquad (2 marks) $ qquad\qquad （2 分）
149 If the probabilities of the variable costs are $170:0.4;210:0.25\$ 170: 0.4 ; \mathbf{2 1 0}: 0.25; and $260:0.35\$ 260: 0.35, which price would the risk-neutral decision maker choose? 149 如果可变成本的概率分别为 $170:0.4;210:0.25\$ 170: 0.4 ; \mathbf{2 1 0}: 0.25 和 $260:0.35\$ 260: 0.35 ，风险中立的决策者会选择哪个价格？ ◻\square ◻\square Expected value analysisMarket researchFocus groupsRelevant costing ◻\square 期望值分析市场研究焦点小组相关成本
151 Indicate, by selecting the relevant boxes in the table below, whether each of the following statements regarding BDU Co’s use of expected values is correct or incorrect. 151 通过在下面的表格中选择相关的方框，指出以下关于 BDU 公司使用期望值的陈述是否正确。
期望值在决策中更有价值，当它们指的是多次发生的结果时。
Expected values are more valuable for decision making
when they refer to outcomes that occur many times over.
Expected values are more valuable for decision making
when they refer to outcomes that occur many times over.| Expected values are more valuable for decision making |
| :--- |
| when they refer to outcomes that occur many times over. |
CORRECT
INCORRECT
计算出的平均利润将对应其中一个可能的结果。
The average profit calculated will correspond to one of
the possible outcomes.
The average profit calculated will correspond to one of
the possible outcomes.| The average profit calculated will correspond to one of |
| :--- |
| the possible outcomes. |
CORRECT
INCORRECT
"Expected values are more valuable for decision making
when they refer to outcomes that occur many times over." CORRECT INCORRECT
"The average profit calculated will correspond to one of
the possible outcomes." CORRECT INCORRECT| Expected values are more valuable for decision making <br> when they refer to outcomes that occur many times over. | CORRECT | INCORRECT |
| :--- | :--- | :--- |
| The average profit calculated will correspond to one of <br> the possible outcomes. | CORRECT | INCORRECT |
Horngren Co (Mar/Jun 2022) 霍恩公司（2022 年 3 月/6 月）
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Horngren Co manufactures a range of dairy products. It produces three types of yoghurt which it sells in 2 kg tubs to hotels and holiday resorts. 霍恩公司生产一系列乳制品。它生产三种类型的酸奶，以 2 公斤的桶装出售给酒店和度假村。
Details of demand, costs and selling prices for the three types of yoghurt are as follows: 三种类型酸奶的需求、成本和销售价格的详细信息如下：
Product 产品
Natural 自然
Fruity 果味
Luxury 奢华
每月最大需求（单位）
Maximum demand per month
(units)
Maximum demand per month
(units)| Maximum demand per month |
| :--- |
| (units) |
5,000
10,000
15,000
$per unit 每单位美元
$per unit 每单位美元
$per unit 每单位美元
Selling price 销售价格
15
22
30
Direct labour 直接人工
4
8
12
Direct material 直接材料
3
3.75
4.50
Fixed production overhead 固定生产间接费用
1
4
6
Product Natural Fruity Luxury
"Maximum demand per month
(units)" 5,000 10,000 15,000
$per unit $per unit $per unit
Selling price 15 22 30
Direct labour 4 8 12
Direct material 3 3.75 4.50
Fixed production overhead 1 4 6| Product | Natural | Fruity | Luxury |
| :--- | ---: | ---: | ---: | ---: |
| Maximum demand per month <br> (units) | 5,000 | 10,000 | 15,000 |
| | $per unit | $per unit | $per unit |
| Selling price | 15 | 22 | 30 |
| Direct labour | 4 | 8 | 12 |
| Direct material | 3 | 3.75 | 4.50 |
| Fixed production overhead | 1 | 4 | 6 |
Notes: 注释：
(1) Direct labour is paid at a rate of $8.00\$ 8.00 per hour. （1）直接人工按每小时 $8.00\$ 8.00 的费率支付。
(2) Direct material costs are $1.50\$ 1.50 per kg. （2）直接材料成本为每公斤 $1.50\$ 1.50 。
(3) The fixed production overhead is absorbed using a machine hours basis at a rate of $1\$ 1 per hour. Fixed production overheads are a joint cost of the three products. 固定生产间接费用采用机器小时为基础，按每小时 $1\$ 1 的费率分摊。固定生产间接费用是三种产品的共同成本。
An external supplier has offered to supply units of Natural, Fruity and Luxury for $11, $17 and $25 per unit respectively. 一家外部供应商提出以每单位$11、$17 和$25 的价格分别供应 Natural、Fruity 和 Luxury 产品。
Horngren Co predicts the following availability of resources over the next three months: Horngren 公司预测未来三个月的资源可用性如下：
Direct material and the products made are perishable and thus no inventory is held. 直接材料和所生产的产品是易腐的，因此不持有库存。
152 For Month 1 rank the products in the order of preference for making internally. 152 在第一个月内，按优先顺序排列产品以进行内部生产。
153 In Month 2 how many units of Fruity should Horngren Co buy from the external supplier assuming the company wants to maximise profit? 153 在第二个月，假设公司希望最大化利润，Horngren 公司应从外部供应商购买多少单位的 Fruity？
154 In Month 3 Horngren Co correctly calculates that it should be able to make 5,000 units of Natural, 15,000 units of Luxury and 2,000 units of Fruity internally. The balance of Fruity required should be bought from the external supplier. 在第三个月，Horngren 公司正确计算出其内部应能生产 5,000 单位的 Natural、15,000 单位的 Luxury 和 2,000 单位的 Fruity。所需的剩余 Fruity 应从外部供应商处购买。
How would this plan change if making Fruity internally incurred an incremental fixed cost of $8,000\$ 8,000 ? 如果内部生产 Fruity 产生 $8,000\$ 8,000 的增量固定成本，这个计划会如何改变？
O The plan would not change 计划不会改变
O All units of fruity would be bought externally 所有 Fruity 单位将从外部购买
O All units of Fruity would be made internally 所有 Fruity 的单元都将内部生产
O 4,500 units of Fruity would be made internally 4,500 个 Fruity 的单元将内部生产
Horngren Co is considering outsourcing the management of its site, including security, cleaning and general maintenance work to a well-established facilities management company. Horngren Co 正在考虑将其场地的管理外包给一家知名的设施管理公司，包括安保、清洁和一般维护工作。
Which TWO of the following statements about this plan are correct? 关于该计划，以下哪两项陈述是正确的？
◻\square Economies of specialisation should mean that Horngren Co will make some cost savings 专业化经济意味着 Horngren 公司将节省一些成本 ◻\square Horngren Co will no longer need to monitor these areas of its organisation Horngren 公司将不再需要监控这些组织领域 ◻\square There will be an increase in Horngren Co management’s control over these areas Horngren 公司管理层对这些领域的控制将增加 ◻\square Management will be able to concentrate more on Horngren Co’s core activities 管理层将能够更多地专注于 Horngren 公司的核心业务
(2 marks) （2 分）
156 Which of the following statements about joint products is/are true? 156 关于联产品的下列陈述中哪些是正确的？
(1) Joint products are accounted for in the same way as by-products from a process. (1) 联产品在过程中的会计处理方式与副产品相同。
(2) Joint products are indistinguishable from each other until the separation point. (2) 联产品在分离点之前无法相互区分。
O 1 only 仅 1
O 2 only 仅 O 2
O Both 1 and 2 既 1 又 2
O Neither 1 nor 2 既不 1 也不 2
TCo
The following scenario relates to the next five questions. 以下情景适用于接下来的五个问题。
The Telephone Co (TCo) is a company specialising in the provision of telephone systems for commercial clients. 电话公司（TCo）是一家专门为商业客户提供电话系统的公司。
T Co has been approached by a potential customer, Push Co, which wants to install a telephone system in new offices it is opening. While the job is not a particularly large one, TCo is hopeful of future business in the form of replacement systems and support contracts for Push Co. T Co is therefore keen to quote a competitive price for the job. The following information should be considered: TCo 被一家潜在客户 Push Co 接洽，Push Co 希望在其新开的办公室安装电话系统。虽然这项工作并不特别大，但 TCo 希望未来能获得 Push Co 的替换系统和维护合同。因此，TCo 希望为这项工作提供一个有竞争力的报价。以下信息应考虑：
(1) One of the company’s salesmen has already been to visit Push Co, to give them a demonstration of the new system, together with a complimentary lunch, the costs of which totalled $400\$ 400. （1）公司的一名销售人员已经拜访了 Push Co，向他们展示了新系统，并提供了免费的午餐，总成本为 $400\$ 400 。
(2) The installation is expected to take one week to complete and would require three engineers, each of whom is paid a monthly salary of $4,000\$ 4,000. The engineers have just had their annually renewable contract renewed with T Co. One of the three engineers has spare capacity to complete the work, but the other two would have to be moved from Contract XX in order to complete this one. Contract XX generates a contribution of $200\$ 200 per engineer per week. There are no other engineers available to continue with Contract XX if these two engineers are taken off the job. It would mean that T Co would miss its contractual completion deadline on Contract X by one week. As a result, T Co would have to pay a one-off penalty of $500\$ 500. Since there is no other work scheduled for their engineers in one week’s time, it will not be a problem for them to complete Contract XX at this point. （2）安装预计需要一周时间完成，并且需要三名工程师，每名工程师的月薪为 $4,000\$ 4,000 。这些工程师刚刚与 T 公司续签了每年可续签的合同。其中一名工程师有足够的时间来完成这项工作，但另外两名工程师需要从合同 XX 中调出以完成这项工作。合同 XX 每名工程师每周产生的贡献为 $200\$ 200 。如果这两名工程师被调离，将没有其他工程师可以继续执行合同 XX 。这意味着 T 公司将无法按时完成合同 X 的期限，并需要支付一次性罚款 $500\$ 500 。由于一周后工程师们没有其他工作安排，他们可以在此时完成合同 XX 。
(3) 120 telephone handsets would need to be supplied to Push Co. The current cost of these is $18.20\$ 18.20 each, although T Co already has 80 handsets in inventory. These were bought at a price of $16.80\$ 16.80 each. The handsets are the most popular model on the market and are frequently requested by T Co’s customers. 需要向 Push Co.供应 120 部电话机。这些电话机的当前成本为每部 $18.20\$ 18.20 ，尽管 T Co.已经有 80 部电话机在库存中。这些电话机是以每部 $16.80\$ 16.80 的价格购买的。这些电话机是市场上最受欢迎的型号，经常被 T Co.的客户要求。
(4) Push Co would also need a computerised control system called ‘Swipe 2’. The current market price of Swipe 2 is $10,800\$ 10,800, although T Co has an older version of the system, ‘Swipe 1’, in inventory, which could be modified at a cost of $4,600\$ 4,600. T Co paid $5,400\$ 5,400 for Swipe 1 when it ordered it in error two months ago and has no other use for it. The current market price of Swipe 1 is $5,450\$ 5,450, although if TT Co tried to sell the one it has, it would be deemed to be ‘used’ and therefore only worth $3,000\$ 3,000. (4) Push Co 还需要一个名为‘Swipe 2’的计算机化控制系统。目前 Swipe 2 的市场价格为 $10,800\$ 10,800 ，尽管 T Co 库存中有一个旧版本的系统‘Swipe 1’，可以以 $4,600\$ 4,600 的成本进行修改。T Co 在两个月前错误订购 Swipe 1 时支付了 $5,400\$ 5,400 ，并且没有其他用途。目前 Swipe 1 的市场价格为 $5,450\$ 5,450 ，尽管如果 TT Co 尝试出售其拥有的那一台，它将被视为‘二手’，因此只值 $3,000\$ 3,000 。
157 What figure should be included in the relevant cost statement for engineers’ costs? 157 工程师成本的相关成本报表中应包含哪个数字？
$ qquad\qquad (2 marks) $ qquad\qquad （2 分）
158 What figure should be included in the relevant cost statement for telephone handsets? 158 电话听筒的相关成本报表中应包含什么数字？
$ qquad\qquad qquad\qquad
159 What figure should be included in the relevant cost statement for the computerised control system? 159 计算机化控制系统的相关成本报表中应包含什么数字？
O $7,600
O $10,800
O $10,050 10,050 美元
$10,000
Indicate, by selecting the relevant boxes in the table below, whether each of the following statements about T Co’s decision to quote for the contract are true or false? 请在下面的表格中选择相应的框，以表明关于 T 公司决定报价的每个陈述是正确还是错误？
机会成本被定义为为 Push 公司安装电话系统的相关业务机会成本。
The opportunity cost is defined as the relevant cost of
taking a business opportunity to install the telephone
system for Push Co.
The opportunity cost is defined as the relevant cost of
taking a business opportunity to install the telephone
system for Push Co.| The opportunity cost is defined as the relevant cost of |
| :--- |
| taking a business opportunity to install the telephone |
| system for Push Co. |
TRUE
FALSE
是否安装电话系统的决定应纯粹基于它是否提高了 T 公司的利润或降低了成本。
The decision to install the telephone system should be
taken purely on the basis of whether it improves profit or
reduces costs for T Co.
The decision to install the telephone system should be
taken purely on the basis of whether it improves profit or
reduces costs for T Co.| The decision to install the telephone system should be |
| :--- |
| taken purely on the basis of whether it improves profit or |
| reduces costs for T Co. |
TRUE
FALSE
"The opportunity cost is defined as the relevant cost of
taking a business opportunity to install the telephone
system for Push Co." TRUE FALSE
"The decision to install the telephone system should be
taken purely on the basis of whether it improves profit or
reduces costs for T Co." TRUE FALSE| The opportunity cost is defined as the relevant cost of <br> taking a business opportunity to install the telephone <br> system for Push Co. | TRUE | FALSE |
| :--- | :---: | :---: |
| The decision to install the telephone system should be <br> taken purely on the basis of whether it improves profit or <br> reduces costs for T Co. | TRUE | FALSE |
(2 marks) （2 分）
161 Use the drop down list to select the type of cost that is detailed in point (1). 使用下拉列表选择第(1)点中详述的成本类型。
Pull down list 下拉列表
Committed cost 承诺成本
Opportunity cost 机会成本
Relevant cost 相关成本
Sunk cost 沉没成本
Skulpt Co (Sep/Dec 2022) Skulpt 公司（2022 年 9 月/12 月）
The following scenario relates to the next five questions. 以下情景适用于接下来的五个问题。
Skulpt Co is a manufacturer of electronic goods. One electronic device it produces and sells is the GSA. There are between 30 to 50 other suppliers of similar, but not identical, devices in Skulpt Co’s markets. Each producer enjoys varying levels of customer and brand loyalty. Skulpt 公司是一家电子产品的制造商。它生产并销售的一款电子设备是 GSA。在 Skulpt 公司的市场中，有 30 到 50 家其他供应商提供类似但不完全相同的设备。每个生产商都享有不同程度的客户和品牌忠诚度。
The current selling price for the GSA is $250\$ 250 and Skulpt Co’s directors are considering a reduction in price to $230\$ 230. Market research commissioned by the company has suggested that the price elasticity of demand for the GSA is 1.25 . GSA 的当前售价为 $250\$ 250 ，Skulpt Co 的董事们正在考虑将价格降低到 $230\$ 230 。公司委托的市场研究表明，GSA 的需求价格弹性为 1.25。
The same market research suggests that the price § schedule and marginal revenue (MR) schedule for the GSA in its current markets are as follows: 同样的市场研究表明，GSA 在当前市场中的价格§表和边际收益（MR）表如下： P=450-0.2 QP=450-0.2 Q
MR = 450-0.4Q
Production and selling costs for one GSA are as follows: 一台 GSA 的生产和销售成本如下：
New customer order 新客户订单
A new customer, LOK Co, has approached Skulpt Co with a bespoke, one-off order of 5,000 units of the GSA. The units will be produced in Skulpt Co’s factory along with all of its usual production and delivered to LOK Co using Skulpt Co’s usual distribution channels. The order is considered bespoke as LOK Co has requested some additional finishing in the production process which will generate an extra production cost of $6\$ 6 per unit. The units must also be delivered using a special packaging costing $2\$ 2 per unit. The special packaging will be paid for and supplied by LOK Co. 一家新客户 LOK Co 向 Skulpt Co 提出了一份定制的一次性订单，要求生产 5000 单位的 GSA。这些单位将在 Skulpt Co 的工厂中与其常规生产一起生产，并通过 Skulpt Co 的常规分销渠道交付给 LOK Co。由于 LOK Co 要求在生产过程中进行一些额外的精加工，这将产生每单位 $6\$ 6 的额外生产成本。这些单位还必须使用特殊的包装交付，每单位的包装成本为 $2\$ 2 。特殊包装将由 LOK Co 支付并提供。
The variable production cost of the GSA includes the current purchase price of $7 per unit for an electronic chip. As the GSA is a popular product the chips are in constant use and Skulpt Co has sufficient inventory of these chips to satisfy LOK Co’s order. The chips in inventory were purchased several months ago at a discounted rate of $5\$ 5 each. GSA 的变动生产成本包括每个电子芯片的当前采购价格$7。由于 GSA 是一种受欢迎的产品，这些芯片一直在使用，Skulpt Co 有足够的库存来满足 LOK Co 的订单。库存中的芯片是几个月前以每个 $5\$ 5 的折扣价购买的。
A mark-up of 20%20 \% is usually added for all one-off orders. 通常对所有一次性订单加价 20%20 \% 。
New market 新市场
Skulpt Co wants to sell to the country of Harekish, which now allows the sale of the GSA, following a change in its laws. Skulpt Co’s objectives are to: Skulpt Co 希望销售到 Harekish 国家，该国家现在允许销售 GSA，因为其法律发生了变化。Skulpt Co 的目标是：
Set a minimum acceptable price which is most likely to discourage new entrants; and 设定一个最有可能阻止新进入者的最低可接受价格；
Shorten the initial period of the product life cycle in Harekish to reach the growth and maturity stages quickly. 缩短 Harekish 国家产品生命周期的初始阶段，以快速进入增长和成熟阶段。
162 Which of the following factors is LEAST likely to be considered by Skulpt Co when setting its prices in its home market? 162 Skulpt Co 在为其本土市场定价时，以下哪个因素最不可能被考虑？
O Customer demand 客户需求
O Manufacturing costs 制造成本
O Competitors’ prices 竞争对手的价格
O Currency in its home market 其本国市场的货币
163 Which of the following statements about the price elasticity of demand for the GSA is true? 163 关于 GSA 需求价格弹性的以下哪项陈述是正确的？
O Its demand is price elastic and revenue will increase if the price is decreased to $230 它的需求是价格弹性的，如果价格降至 230 美元，收入将增加
O Its demand is price elastic and revenue will decrease if the price is decreased to $230 它的需求是价格弹性的，如果价格降至 230 美元，收入将减少
O Its demand is price inelastic and revenue will increase if the price is decreased to $230 它的需求是价格无弹性的，如果价格降至 230 美元，收入将增加
O Its demand is price inelastic and revenue will decrease if the price is decreased to $230\$ 230 它的需求是价格无弹性的，如果价格降低到 $230\$ 230 ，收入将会减少
(2 marks) （2 分）
What is the profit-maximising price for the GSA (to the nearest whole $)? GSA 的利润最大化价格是多少（四舍五入到最接近的整数美元）？ $◻\$ \square
165 What is the minimum price per unit which could be set by Skulpt Co in respect of LOK Co’s order of the GSA (to the nearest whole $\$ )? 165 Skulpt Co 为 LOK Co 的 GSA 订单设定的最低单位价格是多少（四舍五入到最接近的整数 $\$ ）？
$
166 Which TWO of the following pricing strategies are most appropriate for Skulpt Co in order to achieve its objectives in relation to selling the GSA in Harekish?Transfer pricingMarket skimmingMarket penetrationRelevant cost pricingPrice discrimination by product versionComplementary product pricing (2 marks) 166 为了实现 Skulpt Co 在 Harekish 销售 GSA 的目标，以下哪两种定价策略最合适？转移定价市场撇脂市场渗透相关成本定价产品版本价格歧视互补产品定价（2 分）
Health Nuts is a fitness centre, offering ‘pay as you go’ gym facilities. It has a fully fitted gym with the capacity to accommodate 200 users at one time. It also has 100 car parking spaces and an onsite café, both of which are only for customers using the gym. The fitness centre has shower facilities for customers and Health Nuts provides all customers with a clean towel to use on entry. It is open 360 days a year, from 7.00 am until 9.00 pm . 健康坚果是一家健身中心，提供“按次付费”的健身房设施。它拥有一个设备齐全的健身房，可同时容纳 200 名用户。它还拥有 100 个停车位和一个现场咖啡馆，这两者仅供使用健身房的顾客使用。健身中心为顾客提供淋浴设施，健康坚果在顾客进入时提供一条干净的毛巾。它每年开放 360 天，从早上 7:00 到晚上 9:00。
Customers pay $8.40\$ 8.40 for access to the gym for one hour plus unlimited time in the café. If customers want to use the car park, they have to pay an additional $1 per visit and 80%80 \% of visiting customers use the car park. Health Nuts has been monitoring the number of customers attending throughout each day for the month of June, which was considered to be an average month, and for which Health Nuts was open for 30 days. It has determined that the average number of customers per day is 330 with 40 of these customers attending during the time of 9.00 am to 5.00 pm . 顾客支付 $8.40\$ 8.40 以使用健身房一小时，并在咖啡馆无限时间停留。如果顾客想使用停车场，他们需要额外支付每次 1 美元，且 80%80 \% 的顾客使用停车场。健康坚果已经监测了整个 6 月每天的顾客数量，6 月被认为是一个平均月份，健康坚果在该月开放了 30 天。它确定平均每天有 330 名顾客，其中 40 名顾客在上午 9:00 到下午 5:00 之间到访。
The total costs of the fitness centre for June, excluding the café, have also been recorded and analysed as follows: 健身中心 6 月的总成本（不包括咖啡馆）也已记录并分析如下：
Fixed costs per month 每月固定成本
$48,000\$ 48,000
Variable cost per customer 每位客户的变动成本
$1.20\$ 1.20
Fixed costs per month $48,000
Variable cost per customer $1.20| Fixed costs per month | $\$ 48,000$ |
| :--- | :--- |
| Variable cost per customer | $\$ 1.20$ |
On average, half of the customers also used the café in June, with an average spend per customer of $2.20\$ 2.20. Of this spend, 60%60 \% related to drinks, which have a profit margin of 60%60 \%, and the remainder related to food items, which have a profit margin of 40%40 \%. The specific fixed costs associated with running the café are $3,600\$ 3,600 for the month. 平均而言，六月份有一半的客户也使用了咖啡馆，每位客户的平均消费为 $2.20\$ 2.20 。其中， 60%60 \% 与饮料相关，饮料的利润率为 60%60 \% ，其余部分与食品相关，食品的利润率为 40%40 \% 。咖啡馆运营的特定固定成本为 $3,600\$ 3,600 。
Crèche proposal 托儿所提案
After reviewing all of the above information, the manager of Health Nuts has put together a proposal to close the café at the fitness centre and convert it into a crèche for children. This would mean that parents could leave their children in the crèche whilst they use the fitness centre between the hours of 9.00 am and 5.00 pm only. The charge for the crèche would be $4\$ 4 per child, per hour. 在审查了上述所有信息后，Health Nuts 的经理提出了一个建议，关闭健身中心的咖啡馆，并将其改为儿童托儿所。这意味着父母可以在上午 9 点到下午 5 点之间将孩子留在托儿所，同时使用健身中心。托儿所的收费为每个孩子每小时 $4\$ 4 。
Initial research suggests that customers have an average of two children each. The crèche is expected to attract new customers and increase the average number of customers between 9.00 am and 5.00 pm by 300%300 \%. Only these new customers will use the crèche facilities. Car park usage is expected to continue to be 80%80 \%. The fixed costs associated with running the creche are estimated to be $8,000\$ 8,000 per month, with a variable cost of $0.50\$ 0.50 per child, per hour. 初步研究表明，每位顾客平均有两个孩子。预计托儿所将吸引新顾客，并在上午 9 点到下午 5 点之间增加平均顾客数量 300%300 \% 。只有这些新顾客会使用托儿所设施。预计停车场的使用率将继续为 80%80 \% 。运营托儿所的固定成本估计为每月 $8,000\$ 8,000 ，每个孩子每小时的变动成本为 $0.50\$ 0.50 。
Belton Park Resort is a new theme park resort located in the country of Beeland. The resort is made up of a theme park, a hotel and an indoor water park. The resort opened two months ago and is already very popular. 贝尔顿公园度假村是一个位于比兰国的新主题公园度假村。该度假村由主题公园、酒店和室内水上乐园组成。度假村两个月前开业，已经非常受欢迎。
As all theme parks in Beeland are required, by law, to shut down in the colder month of January because of the risk of accidents, Belton Park Resort must decide whether to shut down the whole resort or just the theme park. It could choose to keep open the hotel and/or the water park. 根据比兰国的法律规定，所有主题公园在寒冷的 1 月份必须关闭，以防止事故发生。贝尔顿公园度假村必须决定是关闭整个度假村还是仅关闭主题公园。它可以选择保持酒店和/或水上乐园的开放。
Since Belton Park Resort has not been open for long, there is limited historical data available about costs and revenues. However, based on the last two months, the following average monthly data is available: 由于贝尔顿公园度假村开业时间不长，关于成本和收入的可用历史数据有限。然而，基于过去两个月的数据，以下是可用的平均月度数据：
Hotel 酒店
Number of rooms … 120 房间数量 … 120
Average room rate per night … $100\$ 100 平均每晚房价 … $100\$ 100
Average occupancy rate per month … 90% 每月平均入住率…90%
Average nightly spend on ‘extras’ per room … $20 每间房每晚的“额外”消费平均…20 美元
Contribution margin for ‘extras’* … 60% “额外项目”的贡献毛利率* … 60%
Water park 水上乐园
Number of visitors per month … 12,000 每月访客数量 … 12,000
Admission price per visitor … $21 每位访客的入场价格 … $21
Average spend on ‘extras’ per visitor … $12 每位访客在“额外项目”上的平均花费 … $12
Contribution margin for ‘extras’* … 60% “额外项目”的贡献毛利率* … 60%
‘Extras’ includes anything purchased by the customer not included in the room rate or admission price. ‘额外费用’包括顾客购买的任何不包括在房费或门票价格中的项目。
Management estimates that, for January, the average room rate per night would need to decrease by 30%30 \% and the admission price for the water park by 20%20 \%. With such reductions, it is estimated that an occupancy rate of 50%50 \% would be achieved for the hotel and that the number of visitors to the water park would be 52%52 \% lower than current levels. The average nightly spend on ‘extras’ per room of $20 at the hotel and $12 per customer at the water park is expected to remain unchanged. 管理层估计，在一月份，每晚的平均房费需要减少 30%30 \% ，水上乐园的门票价格需要减少 20%20 \% 。在这样的降价情况下，预计酒店的入住率将达到 50%50 \% ，而水上乐园的游客数量将比当前水平低 52%52 \% 。酒店每间房每晚的‘额外费用’平均支出为 20 美元，水上乐园每位顾客的‘额外费用’平均支出为 12 美元，预计将保持不变。
The running costs for the hotel and water park for each of the last two months are as follows: 过去两个月酒店和水上乐园的运营成本如下：
Permanent staff Included in the staff costs for the hotel is the salary of $30,000\$ 30,000 per annum for the hotel manager and $24,000\$ 24,000 per annum for the head chef. These are both permanent members of staff who are paid for the full year regardless of their working hours. 酒店的员工成本中包括酒店经理的年薪 $30,000\$ 30,000 和主厨的年薪 $24,000\$ 24,000 。他们都是永久员工，无论工作时间如何，全年都会获得薪酬。
The water park employs one permanent member of staff, the manager, on a salary of $24,000 who is also paid for the full year regardless of their working hours. 水上乐园雇佣了一名永久员工，即经理，年薪为 24,000 美元，无论工作时间如何，全年都会获得薪酬。
Temporary staff 临时员工
The remaining staff costs relate to temporary staff who are only paid for the hours they work. If the hotel stays open in January, half of these staff members will continue to work their current hours because their jobs are largely unaffected by guest occupancy rates. However, the other half of the staff will work proportionately less hours to reflect the 50%50 \% occupancy rate in January as opposed to the 90%90 \% occupancy rate of the last two months. 剩余的员工成本与临时员工有关，他们只按工作时间获得报酬。如果酒店在一月份继续营业，其中一半的员工将继续按照当前的工作时间工作，因为他们的工作在很大程度上不受客人入住率的影响。然而，另一半员工的工作时间将按比例减少，以反映一月份的 50%50 \% 入住率，而不是过去两个月的 90%90 \% 入住率。
At the water park, the temporary staff’s working hours will fall according to the number of visitors, hence a fall of 52%52 \% would be expected for January. 在水上乐园，临时员工的工作时间将根据游客数量减少，因此预计一月份的工作时间将减少 52%52 \% 。
2 Maintenance costs 2 维护成本
Maintenance is undertaken by a local company, ‘Techworks’, which bills Belton Park Resort for all work carried out each month. If the hotel and water park are closed, Techworks will instead be paid a flat fee for the month of $4,000\$ 4,000 for the hotel and $2,000\$ 2,000 for the water park. 维护工作由当地公司“Techworks”负责，该公司每月为贝尔顿公园度假村进行的所有工作开具账单。如果酒店和水上乐园关闭，Techworks 将改为收取酒店 $4,000\$ 4,000 和水上乐园 $2,000\$ 2,000 的固定费用。
3 Power costs 3 电力成本
Electricity Belton 贝尔顿电力
Park Resort pays a fixed monthly charge for electricity of $8,000\$ 8,000 for the hotel and $7,000\$ 7,000 for the water park, all year round. 帕克度假村每年为酒店支付 $8,000\$ 8,000 的固定月电费，为水上乐园支付 $7,000\$ 7,000 的固定月电费。
Gas 天然气
The gas charges relate to heating and include a fixed charge of $2,200 per month for the hotel and $1,500\$ 1,500 per month for the water park. The remainder of the gas charges is based solely on usage and would be expected to increase by 50%50 \% in January because of the colder weather. 燃气费用与供暖相关，包括酒店每月固定费用 2200 美元和水乐园每月 $1,500\$ 1,500 。其余燃气费用仅基于使用量，并且由于天气变冷，预计一月份会增加 50%50 \% 。
4 Security costs 4 安全成本
If the hotel and water park close, no changes will be made to the current arrangements for security whilst the premises are empty. 如果酒店和水乐园关闭，在场所空置期间，当前的安保安排将不会发生变化。
5 Water costs 5 水费
It is estimated that water costs for the hotel would fall to $6,450\$ 6,450 for the month if it remains open in January. However, the water costs for the water park would be expected to remain at their current level. If the hotel and water park were closed, all water would be turned off and no charges would arise. 据估计，如果酒店在一月份保持开放，其水费将降至 $6,450\$ 6,450 。然而，水上乐园的水费预计将保持在当前水平。如果酒店和水上乐园关闭，所有供水将被关闭，不会产生任何费用。
Required 要求
(a) Calculate the incremental cash flows, for the month of January (31 days), if Belton Park Resort decides to keep open: (a) 计算贝尔顿公园度假村决定在一月份（31 天）保持开放时的增量现金流：
(i) The hotel; (i) 酒店；
(8.5 marks) (8.5 分)
(ii) The water park. (ii) 水上乐园。
Note. In each case, state whether it should remain open or should close. 注意。在每种情况下，说明它应该保持开放还是应该关闭。
(6.5 marks) (6.5 分)
(b) Discuss any other factors which Belton Park Resort should consider when making the decision in part (a). (b) 讨论贝尔顿公园度假村在做出第(a)部分的决定时应考虑的其他因素。
(5 marks) (5 分)
Robber Co manufactures control panels for burglar alarms, a very profitable product. Every product comes with a one-year warranty offering free repairs if any faults arise in this period. Robber 公司生产防盗报警器的控制面板，这是一种非常盈利的产品。每个产品都附带一年的保修期，如果在此期间出现任何故障，将提供免费维修。
It currently produces and sells 80,000 units per annum, with production of them being restricted by the short supply of labour. Each control panel includes two main components - one key pad and one display screen. At present, Robber Co manufactures both of these components in-house. However, the company is currently considering outsourcing the production of keypads and/or display screens. A newly established company based in Burgistan is keen to secure a place in the market, and has offered to supply the keypads for the equivalent of $4.10\$ 4.10 per unit and the display screens for the equivalent of $4.30\$ 4.30 per unit. This price has been guaranteed for two years. 目前，公司每年生产和销售 80,000 台，生产受到劳动力短缺的限制。每个控制面板包括两个主要组件——一个键盘和一个显示屏。目前，Robber 公司自行生产这两个组件。然而，公司正在考虑将键盘和/或显示屏的生产外包。一家位于 Burgistan 的新成立公司渴望在市场上占据一席之地，并已提出以每台 $4.10\$ 4.10 的价格供应键盘，以每台 $4.30\$ 4.30 的价格供应显示屏。这个价格已经保证两年不变。
The current total annual costs of producing the keypads and the display screens are: 目前生产键盘和显示屏的年度总成本为：
Keypads Display screens 键盘 显示屏
Production 生产
80,000 units 80,000 单位
80,000 units 80,000 单位
$'000\$ \prime 000
$'000\$ \prime 000
Direct materials 直接材料
160
116
Direct labour 直接人工
40
60
Heat and power costs 热力和电力成本
64
88
Machine costs 机器成本
26
30
Depreciation and insurance costs 折旧和保险成本
84
96
Total annual production costs 年度总生产成本
374
390
Production 80,000 units 80,000 units
$'000 $'000
Direct materials 160 116
Direct labour 40 60
Heat and power costs 64 88
Machine costs 26 30
Depreciation and insurance costs 84 96
Total annual production costs 374 390| Production | 80,000 units | 80,000 units |
| :--- | ---: | ---: |
| | $\$ \prime 000$ | $\$ \prime 000$ |
| Direct materials | 160 | 116 |
| Direct labour | 40 | 60 |
| Heat and power costs | 64 | 88 |
| Machine costs | 26 | 30 |
| Depreciation and insurance costs | 84 | 96 |
| Total annual production costs | 374 | 390 |
Notes. 注释
1 Materials costs for keypads are expected to increase by 5% in six months’ time; materials costs for display screens are only expected to increase by 2%2 \%, but with immediate effect. 1 键盘的材料成本预计在六个月内增加 5%；显示屏的材料成本预计仅增加 2%2 \% ，但立即生效。
2 Direct labour costs are purely variable and not expected to change over the next year. 2 直接人工成本完全是可变的，预计在未来一年内不会发生变化。
3 Heat and power costs include an apportionment of the general factory overhead for heat and power as well as the costs of heat and power directly used for the production of keypads and display screens. The general apportionment included is calculated using 50% of the direct labour cost for each component and would be incurred irrespective of whether the components are manufactured in-house or not. 3 热力和电力成本包括一般工厂热力和电力的分摊成本，以及直接用于生产键盘和显示屏的热力和电力成本。包含的一般分摊成本是按每个组件的直接人工成本的 50%计算的，无论组件是否在内部制造，都会产生。
4 Machine costs are semi-variable; the variable element relates to set-up costs, which are based upon the number of batches made. The keypads’ machine has fixed costs of $4,000\$ 4,000 per annum and the display screens’ machine has fixed costs of $6,000\$ 6,000 per annum. Whilst both components are currently made in batches of 500 , this would need to change, with immediate effect, to batches of 400 . 机器成本是半变动的；变动部分与设置成本相关，设置成本基于生产的批次数量。键盘机器的固定成本为每年 $4,000\$ 4,000 ，显示屏机器的固定成本为每年 $6,000\$ 6,000 。虽然目前两种组件都是以 500 个为一批生产的，但需要立即改为以 400 个为一批。 560%560 \% of depreciation and insurance costs relate to an apportionment of the general factory depreciation and insurance costs; the remaining 40%40 \% is specific to the manufacture of keypads and display screens. 560%560 \% 的折旧和保险成本与工厂一般折旧和保险成本的分摊有关；剩余的 40%40 \% 是专门用于键盘和显示屏的生产。
Required 要求
(a) Advise Robber Co whether it should continue to manufacture the keypads and display screens in-house or whether it should outsource their manufacture to the supplier in Burgistan, assuming it continues to adopt a policy to limit manufacture and sales to 80,000 control panels in the coming year. (a) 建议 Robber 公司是否应继续内部生产键盘和显示屏，还是将其生产外包给 Burgistan 的供应商，假设公司继续采用限制生产和销售政策，即将来年生产和销售 80,000 个控制面板。
(b) Robber Co takes 0.5 labour hours to produce a keypad and 0.75 labour hours to produce a display screen. Labour hours are restricted to 100,000 hours and labour is paid at $1\$ 1 per hour. Robber Co wishes to increase its supply to 100,000 control panels (ie 100,000 each of keypads and display screens). (b) Robber 公司生产一个键盘需要 0.5 个工时，生产一个显示屏需要 0.75 个工时。工时限制为 100,000 小时，工人工资为每小时 $1\$ 1 。Robber 公司希望将其供应量增加到 100,000 个控制面板（即 100,000 个键盘和 100,000 个显示屏）。
Gam Co sells electronic equipment and is about to launch a new product onto the market. It needs to prepare its budget for the coming year and is trying to decide whether to launch the product at a price of $30\$ 30 or $35\$ 35 per unit. The following information has been obtained from market research: Gam Co 销售电子设备，即将向市场推出一款新产品。它需要为来年准备预算，并正在决定是否以每单位 $30\$ 30 或 $35\$ 35 的价格推出该产品。以下信息是从市场调研中获得的：
Price per unit $30\$ 30 每单位价格 $30\$ 30
Price per unit $35 每单位价格 $35
1 Variable production costs would be $12\$ 12 per unit for production volumes up to and including 100,000 units each year. However, if production exceeds 100,000 units each year, the variable production cost per unit would fall to $11\$ 11 for all units produced. 1 可变生产成本在每年生产量达到并包括 100,000 单位时，每单位为 $12\$ 12 。然而，如果生产量超过 100,000 单位每年，每单位的可变生产成本将降至 $11\$ 11 ，适用于所有生产的单位。
2 Advertising costs would be $900,000\$ 900,000 per annum at a selling price of $30\$ 30 and $970,000\$ 970,000 per annum at a price of $35\$ 35. 2 广告成本在售价为 $30\$ 30 时，每年为 $900,000\$ 900,000 ，在售价为 $35\$ 35 时，每年为 $970,000\$ 970,000 。
3 Fixed production costs would be $450,000\$ 450,000 per annum. 3 固定生产成本为每年 $450,000\$ 450,000 。
Cardio Co manufactures three types of fitness equipment: treadmills ( TT ), cross trainers (C)(C) and rowing machines (R)(R). The budgeted sales prices and volumes for the next year are as follows: 卡迪欧公司生产三种类型的健身器材：跑步机（ TT ）、交叉训练机 (C)(C) 和划船机 (R)(R) 。下一年度的预算销售价格和销量如下：
T
C
P
Selling price 销售价格
$1,600\$ 1,600
$1,800\$ 1,800
$1,400\$ 1,400
Units 单位
420
400
380
T C P
Selling price $1,600 $1,800 $1,400
Units 420 400 380| | T | C | P |
| :--- | :--- | :--- | :--- |
| Selling price | $\$ 1,600$ | $\$ 1,800$ | $\$ 1,400$ |
| Units | 420 | 400 | 380 |
The standard cost card for each product is shown below. 每种产品的标准成本卡如下所示。
Labour costs are 60%60 \% fixed and 40%40 \% variable. General fixed overheads excluding any fixed labour costs are expected to be $55,000\$ 55,000 for the next year. 劳动力成本为 60%60 \% 固定和 40%40 \% 可变。不包括任何固定劳动力成本的一般固定间接费用预计为 $55,000\$ 55,000 。
TR Co is a pharmaceutical company which researches, develops and manufactures a wide range of drugs. One of these drugs, ‘Parapain’, is a pain relief drug used for the treatment of headaches and until last month TR Co had a patent on Parapain which prevented other companies from manufacturing it. The patent has now expired and several competitors have already entered the market with similar versions of Parapain, which are made using the same active ingredients. TR Co 是一家制药公司，研究、开发和制造多种药物。其中一种药物“Parapain”是一种用于治疗头痛的止痛药，直到上个月，TR Co 还拥有 Parapain 的专利，防止其他公司制造它。该专利现已到期，几家竞争对手已经进入市场，推出了使用相同活性成分的类似版本的 Parapain。
TR Co is reviewing its pricing policy in light of the changing market. It has carried out some market research in an attempt to establish an optimum price for Parapain. The research has established that for every $2\$ 2 decrease in price, demand would be expected to increase by 5,000 batches, with maximum demand for Parapain being one million batches. TR Co 正在根据市场变化审查其定价策略。它进行了一些市场调研，试图为 Parapain 确定一个最佳价格。调研表明，每降低 $2\$ 2 的价格，需求预计将增加 5,000 批，Parapain 的最大需求为一百万批。
Each batch of Parapain is currently made using the following materials: 目前每批 Parapain 使用以下材料制成：
Material Z: 500 grams at $0.10\$ 0.10 per gram 材料 Z：500 克，每克 $0.10\$ 0.10
Material Y: 300 grams at $0.50\$ 0.50 per gram 材料 Y：300 克，每克 $0.50\$ 0.50
Each batch of Parapain requires 20 minutes of machine time to make and the variable running costs for machine time are $6\$ 6 per hour. The fixed production overhead cost is expected to be $2\$ 2 per batch for the period, based on a budgeted production level of 250,000 batches. 每批 Parapain 需要 20 分钟的机器时间制作，机器时间的可变运行成本为每小时 $6\$ 6 。预计本期的固定生产间接费用为每批 $2\$ 2 ，基于预算生产水平为 250,000 批。
The skilled workers who have been working on Parapain until now are being moved onto the production of TR Co’s new and unique anti-malaria drug which cost millions of dollars to develop. TR Co has obtained a patent for this revolutionary drug and it is expected to save millions of lives. No other similar drug exists and, whilst demand levels are unknown, the launch of the drug is eagerly anticipated all over the world. 一直在生产 Parapain 的熟练工人现在被调去生产 TR 公司新研发的独特抗疟疾药物，该药物的研发耗资数百万美元。TR 公司已获得这项革命性药物的专利，预计将拯救数百万人的生命。目前没有其他类似的药物存在，虽然需求水平尚不明确，但全世界都在热切期待这款药物的推出。
Agency staff, who are completely new to the production of Parapain and cost $18\$ 18 per hour, will be brought in to produce Parapain for the foreseeable future. Experience has shown there will be a significant learning curve involved in making Parapain as it is extremely difficult to handle. The first batch of Parapain made using one of the agency workers took five hours to make. However, it is believed that an 80%80 \% learning curve exists, in relation to production of the drug, and this will continue until the first 1,000 batches have been completed. TR Co’s management has said that any pricing decisions about Parapain should be based on the time it takes to make the 1,000th batch of the drug. 临时员工，他们对 Parapain 的生产完全陌生，每小时成本为 $18\$ 18 ，将在可预见的未来被引入来生产 Parapain。经验表明，由于 Parapain 极其难以处理，生产过程中将涉及显著的学习曲线。使用其中一名临时员工制作的第一批 Parapain 花费了五个小时。然而，据信存在 80%80 \% 的学习曲线，与药物的生产相关，并且这种情况将持续到完成前 1,000 批次。TR Co 的管理层表示，关于 Parapain 的任何定价决策都应基于制作第 1,000 批次药物所需的时间。
Note. The learning co-efficient, b=-0.321928b=-0.321928 注意。学习系数， b=-0.321928b=-0.321928
Required 要求
(a) Calculate the optimum (profit-maximising) selling price for Parapain and the resulting annual profit which TR Co will make from charging this price. (a) 计算 Parapain 的最佳（利润最大化）销售价格以及 TR Co 通过收取此价格将获得的年度利润。
Note. If P=a-bQP=a-b Q, then MR=a-2bQM R=a-2 b Q 注意。如果 P=a-bQP=a-b Q ，则 MR=a-2bQM R=a-2 b Q
(b) Discuss and recommend whether market penetration or market skimming would be the most suitable pricing strategy for TR Co when launching the new anti-malaria drug. (b) 讨论并推荐市场渗透或市场撇脂策略是否最适合 TR 公司在推出新型抗疟疾药物时采用。
173 The Alka Hotel (Mar/Jun 2018) 173 阿尔卡酒店（2018 年 3 月/6 月）
The Alka Hotel is situated in a major city close to many theatres and restaurants. 阿尔卡酒店位于一座主要城市，靠近许多剧院和餐厅。
The Alka Hotel has 25 double bedrooms and it charges guests $180\$ 180 per room per night, regardless of single or double occupancy. The hotel’s variable cost is $60\$ 60 per occupied room per night. 阿尔卡酒店有 25 间双人卧室，无论单人还是双人入住，每间房每晚收费 $180\$ 180 。酒店每间入住房间的每晚可变成本为 $60\$ 60 。
The Alka Hotel is open for 365 days a year and has a 70%70 \% budgeted occupancy rate. Fixed costs are budgeted at $600,000\$ 600,000 a year and accrue evenly throughout the year. 阿尔卡酒店全年开放 365 天，预算入住率为 70%70 \% 。固定成本预算为每年 $600,000\$ 600,000 ，并且在全年内均匀分摊。
During the first quarter (Q1) of the year the room occupancy rates are significantly below the levels expected at other times of the year with the Alka Hotel expecting to sell 900 occupied room nights during Q1. Options to improve profitability are being considered, including closing the hotel for the duration of Q1 or adopting one of two possible projects as follows: 在第一季度（Q1），房间入住率显著低于其他时间段的预期水平，阿尔卡酒店预计在 Q1 期间售出 900 个入住房间夜。正在考虑提高盈利能力的选项，包括在 Q1 期间关闭酒店或采用以下两个可能的项目之一：
Project 1 - Theatre package 项目 1 - 剧院套餐
For Q1 only the Alka Hotel management would offer guests a ‘theatre package’. Couples who pay for two consecutive nights at a special rate of $67.50\$ 67.50 per room night will also receive a pair of theatre tickets for a payment of $100\$ 100. The theatre tickets are very good value and are the result of long negotiation between the Alka Hotel management and the local theatre. The theatre tickets cost the Alka Hotel $95 a pair. The Alka Hotel’s fixed costs specific to this project (marketing and administration) are budgeted at $20,000\$ 20,000. 仅在 Q1 期间，阿尔卡酒店管理层将为客人提供“剧院套餐”。以每晚 $67.50\$ 67.50 的特殊价格连续入住两晚的夫妇还将获得一对剧院门票，价格为 $100\$ 100 。剧院门票非常划算，这是阿尔卡酒店管理层与当地剧院长期谈判的结果。剧院门票每对成本为 95 美元。阿尔卡酒店此项目的固定成本（营销和行政管理）预算为 $20,000\$ 20,000 。
The hotel’s management believes that the ‘theatre package’ will have no effect on their usual Q1 customers, who are all business travellers and who have no interest in theatre tickets, but will still require their usual rooms. 酒店管理层认为，“剧院套餐”不会影响他们第一季度的常客，这些客人都是商务旅行者，对剧院门票没有兴趣，但仍需要他们通常的房间。
Project 2 - Restaurant 项目 2 - 餐厅
There is scope to extend the Alka Hotel and create enough space to operate a restaurant for the benefit of its guests. The annual costs, revenues and volumes for the combined restaurant and hotel are illustrated in the following graph: 有机会扩建阿尔卡酒店，并创造足够的空间来运营一家餐厅，以惠及其客人。以下图表展示了餐厅和酒店合并后的年度成本、收入和客流量：
Breakeven chart for combined restaurant and hotel operations 餐厅和酒店合并运营的盈亏平衡图
Note. The graph does not include the effect of the ‘Theatre package’ offer. 注意：图表未包含“剧院套餐”优惠的影响。
Keytone Co is a recently established business specialising in the manufacture of a range of products for the fitness and health food market. It has recently developed a new product, ‘Protein Power’, which it is almost ready to launch. Keytone Co estimates that demand will be between 3,000 and 4,000 units per month, but Protein Power can only be manufactured in batches of 500 units. Therefore, Keytone Co must decide whether to manufacture 3,000, 3,500 or 4,000 units. Given the short shelf life of Protein Power, any units remaining unsold at the end of each month must be thrown away and have no scrap value. Keytone 公司是一家新成立的企业，专注于健身和健康食品市场的一系列产品制造。该公司最近开发了一款新产品“蛋白质力量”，并准备推出。Keytone 公司估计每月的需求量在 3,000 到 4,000 单位之间，但“蛋白质力量”只能以 500 单位为一组进行生产。因此，Keytone 公司必须决定是生产 3,000、3,500 还是 4,000 单位。由于“蛋白质力量”的保质期较短，每月末未售出的单位必须丢弃，且没有残值。
The variable production cost of making one unit of Protein Power is as follows: 生产一单位“蛋白质力量”的变动成本如下：
s
Direct materials 直接材料
6.20
Labour 人工
2.70
Variable overhead 可变制造费用
1.35
s
Direct materials 6.20
Labour 2.70
Variable overhead 1.35| | s |
| :--- | ---: |
| Direct materials | 6.20 |
| Labour | 2.70 |
| Variable overhead | 1.35 |
Protein Power will be processed on Machine X. Every time the machine is set up for a new batch of 500 units, it must be cleaned and inspected at a total cost of $240\$ 240. 蛋白质能量将在机器 X 上进行加工。每次机器为新的 500 单位批次进行设置时，必须进行清洁和检查，总成本为 $240\$ 240 。
In addition to the above production costs, Keytone Co incurs selling and distribution costs of $0.90 for every unit sold. 除了上述生产成本外，Keytone 公司每销售一单位产品还会产生 0.90 美元的销售和分销成本。
Keytone Co has launched only one other similar product and, based on the information from that launch, has estimated that the probabilities associated with each demand level for Protein Power are as follows: Keytone 公司只推出过一种类似产品，根据该产品的推出信息，公司估计蛋白质能量在不同需求水平下的概率如下：
However, whilst Keytone Co believes that it could achieve a selling price of $35\$ 35 per unit of Protein Power to sell up to 3,500 units, it would need to charge a lower selling price of $33\$ 33 per unit, for ALL units sold, to achieve a sales volume above this. 然而，尽管 Keytone 公司认为它可以以 $35\$ 35 每单位的价格销售 Protein Power，以销售多达 3,500 单位，但如果要实现超过这一数量的销售量，它需要以 $33\$ 33 每单位的价格销售所有单位。
The managing director is very risk averse and is concerned that the probabilities noted above may not be accurate. They have been in discussions with a local market research company who has offered to provide, for a fee, 100%100 \% accurate information about the actual demand level for Protein Power. 总经理非常厌恶风险，担心上述概率可能不准确。他们一直在与当地一家市场研究公司讨论，该公司愿意提供 100%100 \% 关于 Protein Power 实际需求水平的准确信息，但需要收取费用。
Fixed overheads absorbed per pair of shoes 每双鞋吸收的固定制造费用
4.00 _\underline{4.00}
6.00 _\underline{6.00}
4.00 _\underline{4.00}
Profit per pair of shoes 每双鞋的利润
37.50 _\underline{37.50}
23.50 _\underline{23.50}
32.00 _\underline{32.00}
Road Spikes Trail
$ $ $
Selling price per pair of shoes 60.00 45.00 52.00
Variable costs per pair of shoes
Direct material ($5 per metre) 7.50 3.00 6.00
Direct labour ($7 per hour) 7.00 10.50 7.00
Machine hours ($10 per hour) 4.00 2.00 3.00
Fixed overheads absorbed per pair of shoes 4.00 _ 6.00 _ 4.00 _
Profit per pair of shoes 37.50 _ 23.50 _ 32.00 _| | Road | Spikes | Trail |
| :--- | ---: | ---: | ---: |
| | $\$$ | $\$$ | $\$$ |
| Selling price per pair of shoes | 60.00 | 45.00 | 52.00 |
| Variable costs per pair of shoes | | | |
| Direct material ($5 per metre) | 7.50 | 3.00 | 6.00 |
| Direct labour ($7 per hour) | 7.00 | 10.50 | 7.00 |
| Machine hours ($10 per hour) | 4.00 | 2.00 | 3.00 |
| Fixed overheads absorbed per pair of shoes | $\underline{4.00}$ | $\underline{6.00}$ | $\underline{4.00}$ |
| Profit per pair of shoes | $\underline{37.50}$ | $\underline{23.50}$ | $\underline{32.00}$ |
Bellahouston Co manufactures three types of running shoes which it sells to sports clothing retailers: Road which are for running on roads, Spikes which are used for racing on athletics tracks and Trail which are used for running off-road in rural locations. Each of these products use differing amounts of the same resources. Financial information and the resource requirements related to these products are as follows: Bellahouston 公司生产三种类型的跑鞋，销售给运动服装零售商：Road 适用于在道路上跑步，Spikes 用于在田径跑道上比赛，Trail 用于在农村地区越野跑步。这些产品使用相同资源的不同数量。与这些产品相关的财务信息和资源需求如下：
Fixed overheads are absorbed at a rate of $4\$ 4 per direct labour hour. Bellahouston Co uses a just-in-time production system. 固定制造费用按每直接人工小时 $4\$ 4 的费率分摊。Bellahouston 公司采用准时生产系统。
Demand and resource availability for March 三月份的需求和资源可用性
Demand for three products for the month of March is expected to be: 三月份三种产品的需求预计为：
Bellahouston Co has received a special order from RunWild, which is not included in the demand estimates above. RunWild are a major sports retailer who have an extensive customer base and are known for stocking the most popular brands of sportwear. The order is to supply a maximum of 200 pairs of each type of shoe at a discount of $8.00\$ 8.00 on the standard selling price. Bellahouston 公司收到了来自 RunWild 的特殊订单，该订单未包含在上述需求估算中。RunWild 是一家大型体育零售商，拥有广泛的客户群，并以销售最受欢迎的运动品牌而闻名。该订单要求每种类型的鞋子最多供应 200 双，并以标准售价的 $8.00\$ 8.00 折扣提供。
RunWild will charge a financial penalty if the order is not fully complete in March. If this first order is successful, RunWild would be keen to enter into a regular contract. 如果订单在 3 月份未完全完成，RunWild 将收取财务罚款。如果这第一笔订单成功，RunWild 将愿意签订定期合同。
Usually Bellahouston Co has sufficient resources to meet production, however during March the maximum availability for the following resources has been identified. 通常 Bellahouston 公司有足够的资源来满足生产需求，但在 3 月份，以下资源的最大可用性已被确定。
Direct material 直接材料
7,200 metres 7200 米
Direct labour 直接人工
6,900 hours 6900 小时
Machine time 机器时间
1,815 hours 1815 小时
Direct material 7,200 metres
Direct labour 6,900 hours
Machine time 1,815 hours| Direct material | 7,200 metres |
| :--- | :--- |
| Direct labour | 6,900 hours |
| Machine time | 1,815 hours |
Demand and resource availability for April 四月需求和资源可用性
Bellahouston Co predicted that the resource availability in March would continue into April, however it has been discovered that the availability of direct material and direct labour will be 15% less than in March. The available machine time and demand estimates are unchanged. RunWild would not be placing an order in April. Bellahouston 公司预测三月的资源可用性将持续到四月，然而已发现直接材料和直接人工的可用性将比三月减少 15%。可用机器时间和需求估计保持不变。RunWild 将不会在四月下订单。
(54 mins) (54 分钟)
176 Based on the last 15 periods, the underlying trend of sales is y=345.12-1.35 xy=345.12-1.35 x, where yy is the number of items sold and xx represents the period number. 176 基于过去 15 个时期，销售的基本趋势是 y=345.12-1.35 xy=345.12-1.35 x ，其中 yy 是销售的商品数量， xx 代表时期编号。
If the 16th period has a seasonal factor of -23.62 , assuming an additive forecasting model, what is the sales forecast for that period, to the nearest whole unit? 如果第 16 个时期的季节性因素为-23.62，假设采用加法预测模型，该时期的销售预测是多少，四舍五入到最接近的整数单位？
O 247 units 247 单位
O 300 units 300 单位
O 324 units 324 单位
O 347 units 347 单位
Which TWO of the following statements correctly describe an attainable standard? 以下哪两项陈述正确描述了可达到的标准？ ◻\square This standard is the least useful and most rarely used type of standard ◻\square 这种标准是最不常用且最无用的标准类型 ◻\square This standard makes allowances for expected wastage and inefficiencies ◻\square 这种标准考虑了预期的浪费和低效 ◻\square This standard is based on perfect operating conditions ◻\square 这种标准基于完美的操作条件 ◻\square This standard should give employees a realistic, but challenging target of efficiency 该标准应为员工提供一个现实但具有挑战性的效率目标
(2 marks) （2 分）
A company wants to know whether there is a correlation between the number of labour hours worked (x)(x) and the value of factory overheads (y)(y). The following figures have been calculated: 一家公司想知道工作小时数 (x)(x) 与工厂间接费用 (y)(y) 之间是否存在相关性。以下数据已计算出来：
Which of the following statements, if any, is/are correct? 以下哪项陈述（如果有的话）是正确的？
(1) The correlation coefficient is 0.9 (to one decimal place). (1) 相关系数为 0.9（保留一位小数）。
(2) 90%90 \% of the variation in factory overheads is explained by changes in the number of labour hours worked. (2) 90%90 \% 的工厂间接费用变化是由工作小时数的变化解释的。
(Mar/Jun 2022) (2022 年 3 月/6 月)
O 1 only 仅 1
O 2 only 仅 O 2
O Both 1 and 2 既 1 又 2
O Neither 1 nor 2 既不 1 也不 2
The following information is given about standard and actual material costs during one month for a production process. 以下是关于一个生产过程中一个月内标准与实际材料成本的信息。
Material 材料
Standard cost 标准成本
Actual cost 实际成本
Standard mix 标准混合
Actual mix 实际混合
per kg 每公斤
per kg 每公斤
kg 公斤
P
3.00
3.50
10%10 \%
820
Q
2.50
2.75
20%20 \%
1,740
R
4.00
3.50
30%30 \%
2,300
S
5.25
5.00
40%40 \%
2,640
7,500_\underline{7,500}
What was the favourable materials mix variance? 有利的材料混合差异是多少？
(2(2 marks) (2(2 分)
$
Material Standard cost Actual cost Standard mix Actual mix
per kg per kg kg
P 3.00 3.50 10% 820
Q 2.50 2.75 20% 1,740
R 4.00 3.50 30% 2,300
S 5.25 5.00 40% 2,640
7,500_
What was the favourable materials mix variance? (2 marks)
$ | Material | Standard cost | Actual cost | Standard mix | Actual mix |
| :--- | ---: | ---: | ---: | ---: |
| per kg | per kg | | kg | |
| P | 3.00 | 3.50 | $10 \%$ | 820 |
| Q | 2.50 | 2.75 | $20 \%$ | 1,740 |
| R | 4.00 | 3.50 | $30 \%$ | 2,300 |
| S | 5.25 | 5.00 | $40 \%$ | 2,640 |
| | | | $\underline{7,500}$ | |
| What was the favourable materials mix variance? | | $(2$ marks) | | |
| $ | | | | |
180 Which TWO of the following represent environmental and/or social issues for manufacturer of fast-moving goods? 180 以下哪两项代表了快速消费品制造商的环境和/或社会问题？ ◻\square The materials used in manufacture ◻\square 制造中使用的材料 ◻\square The price charged in different markets ◻\square 不同市场的定价 ◻\square The employment conditions in supplier workplaces ◻\square 供应商工作场所的就业条件 ◻\square The risk a competitor product will provide superior performance (2 marks) 竞争对手产品将提供更优越性能的风险（2 分）
Research has shown that variance analysis is less relevant in the modern environment of just-in-time production (JIT) and total quality management (TQM). 研究表明，在现代的准时生产（JIT）和全面质量管理（TQM）环境中，差异分析的相关性降低。
A company’s production manager has made the following statements: 一家公司的生产经理发表了以下声明：
A JIT system relies on long-term contracts with suppliers and so the material price variance is less relevant. JIT 系统依赖于与供应商的长期合同，因此材料价格差异的相关性较低。
The main focus of TQM is quality, while the main focus of variance analysis is cost reduction. TQM 的主要关注点是质量，而差异分析的主要关注点是成本降低。
Indicate, by clicking on the relevant boxes in the table below, whether each of the manager’s statements support the research findings. 请通过点击下表中的相关方框，指出每位经理的陈述是否支持研究结果。
(Sep/Dec 2022) (2022 年 9 月/12 月)
Statement 1 陈述 1
YES
NO
Statement 2 陈述 2
YES
NO
Statement 1 YES NO
Statement 2 YES NO| Statement 1 | YES | NO |
| :--- | :--- | :--- |
| Statement 2 | YES | NO |
(2 marks) （2 分）
The standard material input for making 100 kg of a product is as follows. 制造 100 公斤产品的标准材料投入如下。
80 kg of material ZZ at $5\$ 5 per kg 80 公斤材料 ZZ ，每公斤 $5\$ 5
$400\$ 400
45 kg of material YY at $9\$ 9 per kg 45 公斤材料 YY ，每公斤 $9\$ 9
$405\$ 405
Total 总计
$805\$ 805
80 kg of material Z at $5 per kg $400
45 kg of material Y at $9 per kg $405
Total $805| 80 kg of material $Z$ at $\$ 5$ per kg | $\$ 400$ |
| :--- | :--- |
| 45 kg of material $Y$ at $\$ 9$ per kg | $\$ 405$ |
| Total | $\$ 805$ |
During the last period, 5,000kg5,000 \mathrm{~kg} of ZZ costing $4.80\$ 4.80 per kg and 2,500kg2,500 \mathrm{~kg} of УУ costing $9\$ 9 per kg were used to produce 6,200kg6,200 \mathrm{~kg} of product. 在上一个期间，使用了 5,000kg5,000 \mathrm{~kg} 的 ZZ ，每公斤成本为 $4.80\$ 4.80 ，以及 2,500kg2,500 \mathrm{~kg} 的 УУ ，每公斤成本为 $9\$ 9 ，生产了 6,200kg6,200 \mathrm{~kg} 的产品。
What was the total yield variance? 总产量差异是多少？
O $2,410 favourable 有利的 2,410 美元
$800 favourable $800 有利
O $1,610 favourable 有利的 1,610 美元
$2,570 favourable 有利的 2,570 美元
183 The following budgeted data for a particular period was available for a company selling two products: 183 以下是一家销售两种产品的公司在某一特定期间的预算数据：
Soles voluma in
unts| Soles voluma in |
| :--- |
| unts |
product A 产品 A
$22\$ 22
$8\$ 8
14,200
Product B 产品 B
$26\$ 26
$11\$ 11
12,500
"Soles price per
unte" "Voriclole cost pe:
vilit" "Soles voluma in
unts"
product A $22 $8 14,200
Product B $26 $11 12,500| | Soles price per <br> unte | Voriclole cost pe: <br> vilit | Soles voluma in <br> unts |
| :--- | :--- | :--- | :--- |
| product A | $\$ 22$ | $\$ 8$ | 14,200 |
| Product B | $\$ 26$ | $\$ 11$ | 12,500 |
What is the sales quantity contribution variance? 什么是销售数量贡献差异？
O $3,720 F 3,720 美元 有利差异
O $3,720 A 3,720 美元 不利差异
O $4,320 F 有利差异 $4,320
O $4,320 A 不利差异 $4,320
184 The following statements have been made about the application of standard costing systems. 184 以下关于标准成本系统应用的陈述。
(1) Standard costing systems are compatible with a Total Quality Management approach to operations. (1) 标准成本系统与全面质量管理方法兼容。
(2) Standard costing systems are less commonly used in an industry that operates in a rapidly changing environment. (2) 标准成本计算系统在快速变化的环境中运营的行业中较少使用。
Which of the above statements is/are true? 以上陈述中哪一个是/是正确的？
O 1 only 仅 1
O 2 only 仅 O 2
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
Which TWO of the following statements about forecasting based on simple linear regression are correct? 关于基于简单线性回归的预测，以下哪两项陈述是正确的？ ◻\square It can account for the effect of multiple independent variablesIt assumes that historical data is a reliable guide to the futureIt is not suitable when the variables show strong negative correlation ◻\square 它可以解释多个自变量的影响它假设历史数据是未来的可靠指南当变量显示出强负相关性时，它不适用 ◻\square Cost forecasts using extrapolation are less accurate than those using interpolation ◻\square 使用外推法的成本预测比使用内插法的准确性低
186 Under which of the following circumstances would a multiplicative model be preferred to an additive model in a time series? 在以下哪种情况下，在时间序列中乘法模型比加法模型更受青睐？
O When a model easily understood by non-accountants is required 当需要一个非会计人员易于理解的模型时
O When the trend is increasing or decreasing 当趋势在增加或减少时
O When the trend is steady O 当趋势稳定时
O When very accurate forecasts are required 当需要非常准确的预测时
187 Which TWO of the following statements are true in the context of a just in time (JIT) inventory system?It can result in much reduced inventory holding costsIt inevitably increases the need for safety inventoriesIt requires suppliers to operate sound quality control proceduresIt works best if supplies are obtained from a number of different suppliers 187 在准时制（JIT）库存系统的背景下，以下哪两个陈述是正确的？它可以大大减少库存持有成本它不可避免地增加了安全库存的需求它要求供应商实施健全的质量控制程序如果从多个不同的供应商处获得供应，它的效果最好
Vibrant Paints Co manufactures and sells paints. Business Unit A of the company makes a paint called Micra. Micra is made using three key materials: R,SR, S and TT. Vibrant Paints Co 公司生产和销售涂料。公司业务部门 A 生产一种名为 Micra 的涂料。Micra 由三种关键材料制成： R,SR, S 和 TT 。
At the end of period 1, a total material cost variance of $4,900\$ 4,900 adverse was correctly recorded for Micra. 在期间 1 结束时，Micra 的总材料成本差异正确记录为 $4,900\$ 4,900 不利。
The following information relates to Micra for period 1: 以下信息与期间 1 的 Micra 相关：
Moterial
Standorro doest per ithe (s) 标准成本每单位（元）
Acturl cost per Fure (s) 实际成本每单位（元）
Acturl usoge (Irres) 实际使用量（单位）
R
63
62
1,900
S
50
51
2,800
T
45
48
1,300
Moterial Standorro doest per ithe (s) Acturl cost per Fure (s) Acturl usoge (Irres)
R 63 62 1,900
S 50 51 2,800
T 45 48 1,300| Moterial | Standorro doest per ithe (s) | Acturl cost per Fure (s) | Acturl usoge (Irres) |
| :---: | :---: | :---: | :---: |
| R | 63 | 62 | 1,900 |
| S | 50 | 51 | 2,800 |
| T | 45 | 48 | 1,300 |
The standard ratio of mixing material R , material S and material T is 30:50:2030: 50: 20. 材料 R、材料 S 和材料 T 的标准混合比例为 30:50:2030: 50: 20 。
The material price variance for Micra has been correctly calculated as $4,800\$ 4,800 adverse. Micra 的材料价格差异已正确计算为 $4,800\$ 4,800 不利。
What is the total material yield variance for Micra for period 1? Micra 在期间 1 的总材料产量差异是多少？
O $700 favourable 有利的 700 美元
O $800 adverse 不利的 800 美元
$800 favourable $800 有利
$900\$ 900 adverse
A company operates in export and import markets, and its operational cash flows are affected by movements in exchange rates, which are highly volatile. As a result, the company has great difficulty in establishing a budgeting system that is reliable for more than three months ahead. 一家公司在出口和进口市场中运营，其运营现金流受到汇率波动的影响，而汇率波动非常剧烈。因此，该公司在建立超过三个月的可靠预算系统方面遇到了极大的困难。
Which of the following approaches to budgeting would be most appropriate for this company’s situation? 以下哪种预算编制方法最适合该公司的情况？
Pull down list 下拉列表
Flexible budget 弹性预算
Incremental budget 增量预算
Rolling budget 滚动预算
Zero-based budget 零基预算
190 The regression equation y=3+2xy=3+2 x has been calculated from 6 pairs of values, with xx ranging from 1 to 10 . The correlation coefficient is 0.8 . It is estimated that y=43y=43 when x=x= 20. 190 回归方程 y=3+2xy=3+2 x 已从 6 对值中计算得出， xx 的范围为 1 到 10。相关系数为 0.8。估计当 x=x= 为 20 时， y=43y=43 。
Which of the following are true? 以下哪些是正确的？
(1) x is outside the range of the data and this makes the estimate unreliable. (1) x 超出数据范围，这使得估计不可靠。
(2) The correlation is low and this makes the estimate unreliable. (2) 相关性较低，这使得估计不可靠。
(3) The sample is small and this makes the estimate unreliable. (3) 样本量较小，这使得估计结果不可靠。
O 1 and 2 O 1 和 2
O 2 and 3 O 2 和 3
O 1 and 3 O 1 和 3
O 1,2 and 3 1、2 和 3
OTQ bank - Budgeting and control OTQ 银行 - 预算与控制
The following cost information relates to product XY, which is produced in a continuous process from several different materials. 以下成本信息与产品 XY 相关，该产品是通过连续过程从几种不同材料中生产的。
Actual quantity of materials at standard price 实际材料数量按标准价格计算
Actual quantity of materials at actual price 实际材料数量按实际价格计算
19,960
Actual yield at standard materials cost 实际产量按标准材料成本计算
23,120
Standard yield from actual input of materials at standard cost 实际材料投入按标准成本计算的标准产量
20,800
Actual quantity of materials at standard price
Actual quantity of materials at actual price 19,960
Actual yield at standard materials cost 23,120
Standard yield from actual input of materials at standard cost 20,800| | Actual quantity of materials at standard price |
| :--- | :--- |
| Actual quantity of materials at actual price | 19,960 |
| Actual yield at standard materials cost | 23,120 |
| Standard yield from actual input of materials at standard cost | 20,800 |
What is the favourable materials yield variance for the period? 该期间的有利材料产量差异是多少？
$ qquad\qquad sum x=100,sum y=400,sumx^(2)=2,040,sumy^(2)=32,278,sum xy=8,104\sum x=100, \sum y=400, \sum x^{2}=2,040, \sum y^{2}=32,278, \sum x y=8,104 and n=5n=5. sum x=100,sum y=400,sumx^(2)=2,040,sumy^(2)=32,278,sum xy=8,104\sum x=100, \sum y=400, \sum x^{2}=2,040, \sum y^{2}=32,278, \sum x y=8,104 和 n=5n=5 。
Which of the following values for aa and bb are correct in the formula y=a+bxy=a+b x ? 在公式 y=a+bxy=a+b x 中，以下哪个 aa 和 bb 的值是正确的？
O a=28,b=-2.6a=28, b=-2.6
O a=28,b=2.6a=28, b=2.6
O a=-28,b=-2.6a=-28, b=-2.6
a=-28,b=2.6a=-28, b=2.6
The first item of a new product took 2,000 hours to manufacture (at a labour cost of $15 per hour). A 90%90 \% learning curve was expected to apply, and it was decided to establish a standard time as the time required to manufacture the 50th item of the product, rounded to the nearest hour. The 50th item actually took 980 hours. 新产品的第一件制造耗时 2000 小时（人工成本为每小时 15 美元）。预计将应用 90%90 \% 学习曲线，并决定将制造第 50 件产品所需的时间（四舍五入到最接近的小时）作为标准时间。第 50 件产品实际耗时 980 小时。
Use the picklists below to indicate the labour efficiency variance for the 50th unit produced and whether it is favourable or adverse. 使用以下选择列表指示第 50 个生产单位的劳动效率差异，并标明其是有利还是不利。
Value ($): (1) 价值（$）：(1)
Sign: (2) 符号：(2)
Pull down list 1 下拉列表 1
1,860
1,905
43
645
Pull down list 2 下拉列表 2
Adverse 不利
Favourable 有利 194 Sigma x=440,Sigma y=330,Sigmax^(2)=17,986,Sigmay^(2)=10,366,Sigma xy=13,467194 \Sigma x=440, \Sigma y=330, \Sigma x^{2}=17,986, \Sigma y^{2}=10,366, \Sigma x y=13,467 and n=11n=11194 Sigma x=440,Sigma y=330,Sigmax^(2)=17,986,Sigmay^(2)=10,366,Sigma xy=13,467194 \Sigma x=440, \Sigma y=330, \Sigma x^{2}=17,986, \Sigma y^{2}=10,366, \Sigma x y=13,467 和 n=11n=11
What is the value of the correlation coefficient, rr ? 相关系数的值是多少， rr ？
$
195
A company makes and sells three products. Budgeted and actual results for the period just ended were as follows. 一家公司生产和销售三种产品。刚刚结束的期间的预算和实际结果如下。
Actual 实际
Product 产品
Budgeted sales 预算销售额
Budgeted profit per unit 预算每单位利润
sales 销售
Actual profit per unit 实际每单位利润
Units 单位
$\$
Units 单位
$\$
X
800
10
700
8
Y
1,000
6
1,200
6
Z
12
350 _\underline{350}
16
600 _\underline{600}
2,400_\underline{2,400}
Actual
Product Budgeted sales Budgeted profit per unit sales Actual profit per unit
Units $ Units $
X 800 10 700 8
Y 1,000 6 1,200 6
Z 12 350 _ 16
600 _ 2,400_ | | | Actual | | |
| :--- | ---: | ---: | ---: | ---: |
| Product | Budgeted sales | Budgeted profit per unit | sales | Actual profit per unit |
| | Units | $\$$ | Units | $\$$ |
| X | 800 | 10 | 700 | 8 |
| Y | 1,000 | 6 | 1,200 | 6 |
| Z | 12 | $\underline{350}$ | 16 | |
| | $\underline{600}$ | $\underline{2,400}$ | | |
What was the adverse sales mix variance? 不利销售组合差异是多少？
$
196 Using data from twelve countries, the correlation between the level of car ownership and the number of road accidents has been calculated as 0.73. 196 使用来自十二个国家的数据，汽车拥有水平与道路事故数量之间的相关性计算为 0.73。
Which TWO of the following statements are correct? 以下哪两个陈述是正确的？
◻\square High levels of car ownership cause high levels of road accidents ◻\square 高水平的汽车拥有量导致高水平的道路事故 ◻\square There is a strong relationship between the level of car ownership and the number of road accidents 汽车拥有水平与道路事故数量之间存在很强的关联 ◻53%\square 53 \% of the variation in the level of road accidents from one country to the next can be explained by the corresponding variation in car ownership 不同国家之间道路事故水平的变化可以通过相应的汽车拥有水平的变化来解释 ◻73%\square 73 \% of the variation in the level of road accidents from one country to the next can be explained by the corresponding variation in the level of car ownership 不同国家之间道路事故水平的变化可以通过相应的汽车拥有水平的变化来解释
(2 marks) （2 分）
197 A standard product uses 3 kg of direct material costing $4\$ 4 per kg . During the most recent month, 120 units of the product were manufactured. These required 410 kg of material costing $4.50\$ 4.50 per kg . It is decided in retrospect that the standard usage quantity of the material should have been 3.5 kg , not 3 kg . 一个标准产品使用 3 公斤直接材料，每公斤成本为 $4\$ 4 。在最近的一个月里，生产了 120 件该产品。这些产品需要 410 公斤材料，每公斤成本为 $4.50\$ 4.50 。事后决定，材料的标准使用量应该是 3.5 公斤，而不是 3 公斤。
What is the favourable materials operational usage variance, if it is chosen to use planning and operational variances for reporting performance? 如果选择使用计划和操作差异来报告绩效，那么有利的材料操作使用差异是多少？
$ qquad\qquad
198 The following statements have been made about learning curves. 198 以下关于学习曲线的陈述。
(1) Learning curves are easier to apply in companies with a high labour turnover than those with a lower rate of staff turnover. (1) 在员工流动率高的公司中，学习曲线比在员工流动率较低的公司中更容易应用。
(2) Learning rates are not affected by time gaps between the production of additional units of a product. (2) 学习率不受产品额外单位生产之间的时间间隔影响。
Which of the above statements is/are true? 以上陈述中哪一个是/是正确的？
O 1 only 仅 1
O 2 only 仅 O 2
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
(2 marks) （2 分）
In which TWO of the following ways might a budgetary control be a disincentive to management to achieve targeted performance? 在以下哪两种方式中，预算控制可能会对管理层实现目标绩效产生负面影响？ ◻\square Control reports are provided too lateTargets are too easyTargets are not communicatedBudgets are prepared on a bottom-up basis ◻\square 控制报告提供得太晚目标太容易目标没有传达预算采用自下而上的方式编制
200 For which of the following reasons is zero-based budgeting (ZBB) often considered more suitable for public sector service organisations than for private sector companies? 200 零基预算（ZBB）通常被认为更适合公共部门服务组织而不是私营公司，以下哪个原因？
O ZBB is more suited to costs where there is little discretionary spending, as in the public sector services 零基预算（ZBB）更适合于那些几乎没有自由裁量支出的成本，例如公共部门服务
O The public sector is better able to afford the high cost of ZBB 公共部门更能够承担零基预算的高成本
O ZBB is used in a top-down approach to budgeting, which is more common in the public sector than the private sector 零基预算采用自上而下的预算方法，这在公共部门比私营部门更常见
O It is easier to put public sector activities into decision packages because they are more easily definable than in the private sector 将公共部门的活动放入决策包中更容易，因为它们比私营部门的活动更容易定义
(2 marks) （2 分）
201 In a time series analysis, the multiplicative model is used to forecast sales and the following seasonal variations apply: 201 在时间序列分析中，乘法模型用于预测销售，并应用以下季节性变化：
The actual sales for the first two quarters of the year 20X0 were: 20X0 年前两个季度的实际销售额为：
Quarter 1: $520,000 第一季度：$520,000
Quarter 2: $630,000 第二季度：630,000 美元
What are the trend values for quarter 1 and quarter 2 ? 第一季度和第二季度的趋势值是多少？
Quarter 1$ ◻\square 第一季度$ ◻\square
Quarter 2 $ 第二季度$
202 A company makes product MM and to meet demand of 2,000 units, it has budgeted to use the following resources per unit of product XX : 一家公司生产产品 MM ，为满足 2,000 单位的需求，已预算每单位产品 XX 使用以下资源：
Material A: quad1.2kg\quad 1.2 \mathrm{~kg} at $10\$ 10 per kg 材料 A： quad1.2kg\quad 1.2 \mathrm{~kg} ，每公斤 $10\$ 10
Material B: quad1.3kg\quad 1.3 \mathrm{~kg} at $9\$ 9 per kg 材料 B： quad1.3kg\quad 1.3 \mathrm{~kg} ，每公斤 $9\$ 9
Labour: quad2.5\quad 2.5 hours at $15\$ 15 per hour 人工： quad2.5\quad 2.5 小时，每小时 $15\$ 15
Variable overheads are allocated at a rate of $5\$ 5 per kg of material B used. 可变制造费用按每公斤材料 B 使用量以 $5\$ 5 的费率分配。
Fixed overheads are $80,000\$ 80,000 and are absorbed based on the quantity of material AA used. 固定制造费用为 $80,000\$ 80,000 ，并按材料 AA 的使用量进行分摊。
What is the standard full cost per unit of product XX (to two decimal places)? 产品 XX 的标准全成本是多少（保留两位小数）？
(Mar/Jun 2023) (2023 年 3 月/6 月) ◻\square $\$
(2 marks) （2 分）
Broad Co produces quarterly rolling budgets and had forecast the costs of material purchases for the next four quarters (quarters 1,2,3 and 4). Purchases for quarter 1 were budgeted to be $220,000\$ 220,000 and it was anticipated that the cost of materials would rise at a rate of 2%2 \% per quarter. Broad 公司编制季度滚动预算，并预测了接下来四个季度（第 1、2、3 和 4 季度）的材料采购成本。第 1 季度的采购预算为 $220,000\$ 220,000 ，预计材料成本每季度上涨 2%2 \% 。
At the end of quarter 1 : 在第一季度末：
Actual material purchases were recorded as $210,000\$ 210,000. This was due to a change of material supplier during the quarter. 实际材料采购记录为 $210,000\$ 210,000 。这是由于在本季度更换了材料供应商。
A revised estimate for the increase in material purchase costs was made. The rise was now predicted to be only 1%1 \% per quarter. 对材料采购成本增加的修订估计已经完成。现在预计每季度仅增加 1%1 \% 。
The budget was updated. 预算已更新。
What estimate for total annual material purchases should be recorded in the updated budget (to the nearest whole $)? 在更新的预算中，应记录的总年度材料采购估算是多少（四舍五入到最接近的整数）？ $◻\$ \square
What is an attainable standard? 什么是可达到的标准？
O A standard which is based on currently attainable working conditions 一种基于当前可达到的工作条件的标准
O A standard which is established for use over a long period, which is used to show trends O 一种为长期使用而设立的标准，用于显示趋势
O A standard which can be attained under perfect operating conditions, and which includes no allowance for wastage, spoilage, machine breakdowns and other inefficiencies O 一种在完美操作条件下可以达到的标准，且不包括对浪费、损坏、机器故障和其他低效率的补贴
O A standard which can be attained if production is carried out efficiently, machines are operated properly and/or materials are used properly. Some allowance is made for waste and inefficiencies 如果生产高效进行、机器操作得当和/或材料使用得当，则可以达到的标准。允许一定的浪费和低效。
For some quarterly sales data, the trend has been calculated as increasing by 6 each quarter and the average seasonal variation for the 3rd quarter as -22.5. The most recent data available is for the second quarter of Year 3 when sales were 370 units, and a centred moving average for the fourth quarter of Year 2 was 330.625 units. 对于某些季度销售数据，趋势被计算为每季度增加 6，第三季度的平均季节性变动为-22.5。最新的可用数据是第三年第二季度的销售数据，销售量为 370 单位，而第二年第四季度的中心移动平均为 330.625 单位。
Using the additive model, what are predicted sales for the third quarter of Year 3 ? 使用加法模型，第三年第三季度的预测销售额是多少？
O 376 units 376 单位
O 349 units 349 单位
O 308 units 308 单位
A regression equation y=a+bxy=a+b x is used to forecast the value of yy for a given value of xx. 回归方程 y=a+bxy=a+b x 用于预测给定 xx 值的 yy 值。
Which of the following increase the reliability of the forecast? 以下哪项增加了预测的可靠性？
O A large sample used to calculate the regression equation O 用于计算回归方程的大样本
O Forecasting for values of xx outside the range of those in the sample used to calculate the equation O 对超出用于计算方程的样本范围的 xx 值进行预测
O Working to a higher number of decimal places of accuracy O 使用更高精度的小数位数进行计算
O A correlation coefficient numerically close to 0 O 数值接近 0 的相关系数
207 Which of the following is the LEAST likely reason why standard costs might not easily be applied to road haulage and distribution services? 207 以下哪一项是标准成本可能不容易应用于公路运输和配送服务的最不可能的原因？
O It is difficult to measure labour times reliably 难以可靠地测量劳动时间
O Variable costs are negligible 可变成本可以忽略不计
O It is difficult to identify a standard item for costing 难以确定一个标准的成本核算项目
O Standard costing applies to manufacturing industries only 标准成本法仅适用于制造业
208 For which of the following variances should a production manager usually be held responsible? 208 以下哪种差异通常应由生产经理负责？
O Material price planning variance 材料价格计划差异
O Material price operational variance 材料价格操作差异
O Material usage planning variance 材料用量计划差异
O Material usage operational variance 材料使用操作差异
(2 marks) （2 分）
209 Tech World is a company which manufactures mobile phone handsets. From its past experiences, Tech World has realised that whenever a new design engineer is employed, there is a learning curve with a 75%75 \% learning rate which exists for the first 15 jobs. 209 Tech World 是一家制造手机的公司。根据过去的经验，Tech World 意识到每当雇佣一名新的设计工程师时，前 15 项工作都会存在一个学习曲线，学习率为 75%75 \% 。
A new design engineer has just completed their first job in five hours. 一名新的设计工程师刚刚在五个小时内完成了他们的第一项工作。
Note. At the learning rate of 75%75 \%, the learning factor (b) is equal to -0.415 . 注意：在学习率为 75%75 \% 的情况下，学习因子 (b) 等于 -0.415。
How long would it take the design engineer to complete the sixth job? 设计工程师完成第六项工作需要多长时间？
O 2.377 hours 2.377 小时
O 1.442 hours 1.442 小时
O 2.564 hours 2.564 小时
O 5 hours 5 小时
210 The following statements have been made about standard mix and yield variances. 210 以下是关于标准混合和产量差异的陈述。
(1) Mix variances should be calculated whenever a standard product contains two or more direct materials. (1) 每当标准产品包含两种或更多直接材料时，应计算混合差异。
(2) When a favourable mix variance is achieved, there may be a counterbalancing adverse yield variance. (2) 当实现有利的混合差异时，可能会有一个抵消的不利产量差异。
Which of the above statements is/are true? 以上陈述中哪一个是/是正确的？
O 1 only 仅 1
O 2 only 仅 O 2
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
Which of the following provides the most suitable definition of the controllability principle in business? 以下哪项提供了业务中可控性原则的最合适定义？
O A fundamental principle of management is the responsibility to control the organisation O 管理的基本原则是控制组织的责任
O Managers should be held accountable only for costs and revenues over which they have some influence or control O 管理者应仅对其具有一定影响力或控制权的成本和收入负责
O Organisations should be divided into budget centres for the purpose of operational control O 组织应划分为预算中心以进行运营控制
O Performance measures should be reported to managers to enable them to control operations 绩效指标应报告给经理，以便他们能够控制运营
(2 marks) （2 分）
Capacity levels used in setting standard absorption rates for production overheads are often related to performance standards. 用于设定生产间接费用标准吸收率的产能水平通常与绩效标准相关
To which performance standard is budgeted capacity often associated? 预算产能通常与哪种绩效标准相关？
O Basic standard 基本标准
O Attainable standard 可达到标准
O Ideal standard 理想标准
O Current standard 现行标准
(2 marks) （2 分）
214 In a time series analysis, the multiplicative model is used to forecast sales and the following seasonal variations apply: 214 在时间序列分析中，乘法模型用于预测销售，并应用以下季节性变化：
What is the seasonal variation for the fourth quarter (to one decimal place)? 第四季度的季节性变化是多少（保留一位小数）？ ◻\square
215 Which TWO of the following points state why it is generally regarded to be more difficult to set standards for service function costs than for manufacturing costs? 215 以下哪两点说明了为什么通常认为为服务功能成本设定标准比制造成本更困难？ ◻\square There is often no measurable output from service functions 服务功能通常没有可衡量的产出 ◻\square The activities of many service functions are of a non-standard nature 许多服务功能的活动具有非标准性质 ◻\square The costs of many service functions are predominantly variable 许多服务功能的成本主要是可变的 ◻\square Tasks in many service industries are usually quick and simple 许多服务行业中的任务通常快速且简单
Are the following statements about zero-based budgeting true or false? 以下关于零基预算的说法是对还是错？
Employees will focus on eliminating wasteful expenditure. 员工将专注于消除浪费性支出。
TRUE
FALSE
短期利益可能会被强调超过长期利益。
Short-term benefits could be emphasised over long-term
benefits.
Short-term benefits could be emphasised over long-term
benefits.| Short-term benefits could be emphasised over long-term |
| :--- |
| benefits. |
TRUE
FALSE
Employees will focus on eliminating wasteful expenditure. TRUE FALSE
"Short-term benefits could be emphasised over long-term
benefits." TRUE FALSE| Employees will focus on eliminating wasteful expenditure. | TRUE | FALSE |
| :--- | :---: | :---: |
| Short-term benefits could be emphasised over long-term <br> benefits. | TRUE | FALSE |
Which of the following defines a trend? 以下哪项定义了趋势？
O A medium-term change in results caused by circumstances which repeat in cycles 由周期性重复的情况引起的中期结果变化
O An underlying long-term movement over time in the values of the data recorded 记录数据值随时间变化的长期趋势
O A short-term fluctuation due to different circumstances which affect results at different points in time 由于不同情况引起的短期波动，这些情况在不同时间点影响结果
O A non-recurring fluctuation caused by unforeseen circumstances 由不可预见的情况引起的非重复性波动
Are the following statements about regression true or false? 以下关于回归的陈述是对还是错？
Extrapolation is inherently risky. 外推法本质上是有风险的。
TRUE
FALSE
预计趋势模式将在未来继续。
The pattern of trend is expected to continue into the
future.
The pattern of trend is expected to continue into the
future.| The pattern of trend is expected to continue into the |
| :--- |
| future. |
TRUE
FALSE
预测的时间越近，其可靠性越低。
The nearer in the future the forecast is for, the more
unreliable it is.
The nearer in the future the forecast is for, the more
unreliable it is.| The nearer in the future the forecast is for, the more |
| :--- |
| unreliable it is. |
TRUE
FALSE
Extrapolation is inherently risky. TRUE FALSE
"The pattern of trend is expected to continue into the
future." TRUE FALSE
"The nearer in the future the forecast is for, the more
unreliable it is." TRUE FALSE| Extrapolation is inherently risky. | TRUE | FALSE |
| :--- | :---: | :---: |
| The pattern of trend is expected to continue into the <br> future. | TRUE | FALSE |
| The nearer in the future the forecast is for, the more <br> unreliable it is. | TRUE | FALSE |
219 Total production costs for 900 units of output are $58,200\$ 58,200 and total production costs for 1,200 units are $66,600. 219 900 单位产出的总生产成本为 $58,200\$ 58,200 ，1,200 单位的总生产成本为$66,600。
The variable cost per unit is constant up to a production level of 2,000 units per month, but a step up of $6,000\$ 6,000 in the monthly total fixed cost occurs when production reaches 1,100 units per month. 每单位的可变成本在每月生产量达到 2,000 单位之前是恒定的，但当每月生产量达到 1,100 单位时，每月总固定成本会有一个 $6,000\$ 6,000 的阶梯式上升。
What is the total cost for a month when 1,000 units are produced? 当每月生产 1,000 单位时，总成本是多少？
$
A company sells two products XX and YY. Product XX sells for $30\$ 30 per unit and achieves a standard contribution of $12\$ 12 per unit, which is 40%40 \% of the selling price. Product Y , a new product, sells for $80\$ 80 per unit and achieves a standard contribution of just $10\$ 10 per unit, which is 12.5%12.5 \% of the selling price. Budgeted sales are 5,000 units of XX and 3,000 units of YY. However, the sudden cancellation of an advertising campaign for Product YY has meant that sales for the product will be well below budget, and there has been some price discounting in an attempt to obtain sales for the product. Sales of XX were in line with the budget. 一家公司销售两种产品 XX 和 YY 。产品 XX 每单位售价为 $30\$ 30 ，每单位的标准贡献为 $12\$ 12 ，这是售价的 40%40 \% 。产品 Y 是一种新产品，每单位售价为 $80\$ 80 ，每单位的标准贡献仅为 $10\$ 10 ，这是售价的 12.5%12.5 \% 。预算销售量为 5,000 单位的 XX 和 3,000 单位的 YY 。然而，由于产品 YY 的广告活动突然取消，该产品的销售将远低于预算，并且为了获得该产品的销售，已经进行了一些价格折扣。产品 XX 的销售与预算一致。
Which of the following sales variances, if calculated, would you expect to show a favourable variance for the period? 如果计算以下销售差异，您预计哪个差异会在本期内显示出有利差异？
O Sales mix variance 销售组合差异
O Sales price variance 销售价格差异
O Sales quantity variance 销售数量差异
O Sales volume variance 销售数量差异
Section B B 部分
Crush Co 粉碎公司
The following scenario relates to the next five questions. 以下情景适用于接下来的五个问题。
Crush Co has developed a new product. The first batch of 100 units will take 1,500 labour hours to produce. Crush Co has estimated that there will be an 85%85 \% learning curve that will continue until 6,400 units have been produced. Batches after this level will each take the same amount of time as the 64th batch. The batch size will always be 100 units. 粉碎公司开发了一种新产品。第一批 100 个单位的生产需要 1,500 个工时。粉碎公司估计将有一个 85%85 \% 的学习曲线，直到生产 6,400 个单位为止。在此之后的每批生产时间将与第 64 批相同。每批生产量始终为 100 个单位。
Note. The learning index for an 85%85 \% learning curve is -0.2345 注意： 85%85 \% 学习曲线的学习指数为-0.2345
Ignore the time value of money. 忽略货币的时间价值。
221 What is the cumulative average time per batch for the first 64 batches? 前 64 批次的累计平均时间是多少？
O 567.7 hours 567.7 小时
565.6 hours 565.6 小时
O 433.3 hours 433.3 小时
O 570 hours 570 小时
222 The total time for the first 16 batches of 100 units was 9,000 hours. 222 前 16 批 100 件的总时间为 9,000 小时。
What was the actual learning rate closest to (to the nearest %)? 实际学习率最接近多少（精确到百分之一）？ ◻\square %
223 The following statements have been made about Crush Co and the learning curve: 223 关于 Crush Co 和学习曲线的以下陈述：
(1) Decisions about allocating resources and costing the new product should be based on the time taken to produce the 64th batch. (1) 关于资源分配和新产品成本的决策应基于生产第 64 批所需的时间。
(2) The learning process does not start until the second batch comes off the production line. (2) 学习过程直到第二批产品下线才开始。
Which of the above statements is/are true? 以上陈述中哪一个是/是正确的？
O 1 only 仅 1
02 only
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 O 1 和 2 都
224 Are the following statements about the learning curve true or false? 224 以下关于学习曲线的陈述是对还是错？
学习曲线必须假设 Crush Co.的员工有一定程度的积极性。
The learning curve must assume a certain degree of
motivation among employees of Crush Co.
The learning curve must assume a certain degree of
motivation among employees of Crush Co.| The learning curve must assume a certain degree of |
| :--- |
| motivation among employees of Crush Co. |
TRUE
FALSE
The learning curve phenomenon is not always present. 学习曲线现象并不总是存在。
TRUE
FALSE
"The learning curve must assume a certain degree of
motivation among employees of Crush Co." TRUE FALSE
The learning curve phenomenon is not always present. TRUE FALSE| The learning curve must assume a certain degree of <br> motivation among employees of Crush Co. | TRUE | FALSE |
| :--- | :---: | :---: |
| The learning curve phenomenon is not always present. | TRUE | FALSE |
(2 marks) （2 分）
225 Which of the following conditions, if present in Crush Co, would allow the learning curve to flourish? 225 如果 Crush Co.存在以下哪种条件，学习曲线将得以蓬勃发展？
O The process is a repetitive one 这个过程是重复的
O There is a continuity of workers 工人是连续的
O There are no prolonged breaks during the production process 生产过程中没有长时间的停顿
O All of the above 以上所有
BBBCo
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
BBB Co has developed a new product. The first batch of 50 units will take 750 labour hours to produce. There will be an 90%90 \% learning curve that will continue until 3,550 units have been produced. Batches after this level will each take the same amount of time as the 71st batch. The batch size will always be 50 units. BBB 公司开发了一种新产品。第一批 50 个单位将需要 750 个工时来生产。将有一个 90%90 \% 的学习曲线，直到生产了 3,550 个单位为止。超过这个水平的每批将花费与第 71 批相同的时间。每批大小始终为 50 个单位。
Note. The learning index for a 90%90 \% learning curve is -0.152 注意。 90%90 \% 学习曲线的学习指数为-0.152。
Ignore the time value of money. 忽略货币的时间价值。
226 What is the time taken for the 71st batch? 226 第 71 批所需的时间是多少？
O 392.35 hours O 392.35 小时
330.75 hours 330.75 小时
393.23 hours 393.23 小时
O 345.65 hours 345.65 小时
227 The total time for the first 16 batches of units was 8,500 hours. 227 前 16 批产品的总时间为 8,500 小时。
What was the actual learning rate closest to (to the nearest %)? 实际学习率最接近多少（精确到百分之一）？ ◻\square %
228 The following statements have been made about BBB Co and the learning curve: 228 以下是关于 BBB 公司及学习曲线的陈述：
(1) The learning effect comes to an end in BBB Co after the 71st unit; however, some learning effects can continue indefinitely. (1) BBB 公司的学习效应在第 71 个单位后结束；然而，某些学习效应可以无限期持续。
(2) The learning curve is restricted to the manufacturing industry. (2) 学习曲线仅限于制造业。
Which of the above statements is/are true? 上述陈述中哪一项/哪些是正确的？
O 1 only 仅 1
O 2 only 仅 O 2
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 两者都是
229 The costs of producing more units in BBB Co has been reduced due to the following factors. Which factor from those below is due to the learning curve effect? 229 BBB 公司生产更多单位的成本由于以下因素而降低。以下哪个因素是由于学习曲线效应？
O Bulk quantity discounts received from the supplier O 从供应商处获得的大批量折扣
O Lower labour costs 降低劳动力成本
O A reduction in materials price 材料价格降低
O Economies of scale achieved in energy costs O 在能源成本方面实现的规模经济
230 The learning curve effect in BBB Co could be extended by which of the following? 230 BBB 公司的学习曲线效应可以通过以下哪项得到扩展？
O Increasing staff turnover O 员工流动率增加
O Increasing the level of staff training O 提高员工培训水平
O Allowing extended breaks in production 允许延长生产中的休息时间
O Introducing a new mechanised process 引入新的机械化流程
Mistletoe Co 槲寄生公司
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Mistletoe Co currently prepares an annual fixed budget using incremental budgeting but is considering changing to a quarterly rolling budget. The accounts department consists of one part-qualified accountant who is always very busy. However, management want to improve the budget forecasts and improve performance over the year. There is some degree of uncertainty in Mistletoe Co’s industry but the level of uncertainty is quantifiable. 槲寄生公司目前使用增量预算法编制年度固定预算，但正在考虑改为季度滚动预算。财务部门由一名半合格的会计师组成，他总是非常忙碌。然而，管理层希望改善预算预测并提高全年绩效。槲寄生公司所在的行业存在一定程度的不确定性，但这种不确定性的程度是可以量化的。
The sales and cost of sales budgets for the year to 30 June 20X9 were as follows: 截至 20X9 年 6 月 30 日的年度销售和销售成本预算如下：
However, at the end of Quarter 1, actual sales were $110,000\$ 110,000 because a competitor went out of business. Senior management suggested that the revised assumption for sales growth should be 3%3 \% per quarter. 然而，在第一季度末，由于一个竞争对手倒闭，实际销售额为 $110,000\$ 110,000 。高级管理层建议，销售增长的修订假设应为每季度 3%3 \% 。
231 Using a rolling budget, what should the budget for Quarter 3 sales be? 231 使用滚动预算，第三季度的销售预算应该是多少？
$
232 Based on the actual sales for Quarter 1, what should the budget for Quarter 1 cost of sales be? 232 根据第一季度的实际销售额，第一季度的销售成本预算应该是多少？ $◻\$ \square
234 Are the following statements about incremental budgeting for Mistletoe Co true or false? 234 以下关于 Mistletoe 公司的增量预算的陈述是对还是错？
It compounds budgetary slack. 它加剧了预算松弛。
TRUE
FALSE
It discourages efforts to improve performance. 它阻碍了提高绩效的努力。
TRUE
FALSE
It involves more time and effort than other methods. 它比其他方法需要更多的时间和精力。
TRUE
FALSE
It compounds budgetary slack. TRUE FALSE
It discourages efforts to improve performance. TRUE FALSE
It involves more time and effort than other methods. TRUE FALSE| It compounds budgetary slack. | TRUE | FALSE |
| :--- | :---: | :---: |
| It discourages efforts to improve performance. | TRUE | FALSE |
| It involves more time and effort than other methods. | TRUE | FALSE |
235 Which TWO of the following methods could Mistletoe Co use to reduce the element of uncertainty in its budgets? 235 以下哪两种方法可以帮助 Mistletoe 公司减少预算中的不确定性？ ◻\square Zero-based budgeting 零基预算 ◻\square Probabilistic budgeting 概率预算 ◻\square Sensitivity analysisActivity-based budgeting ◻\square 敏感性分析 基于活动的预算
Birch Co
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Birch Co budgeted to make and sell 20,000 units of Product XX in a four-week period, as follows: 桦木公司预算在四周内生产和销售 20,000 件产品 XX ，具体如下：
Budgeted sales ($4 per unit per week) 预算销售额（每周每件$4）
