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
Published by 出版者
BPP Learning Media Ltd BPP 学习媒体有限公司
BPP House, Aldine Place BPP 大厦，阿尔丁广场
London W12 8AA 伦敦 W12 8AA learningmedia.bpp.com
Printed in China 中国印刷
Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable, sustainable sources. 您的学习材料由 BPP Learning Media Ltd 出版，采用来自可追溯、可持续来源的纸张印刷。
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. 版权所有。未经 BPP Learning Media Ltd 事先书面许可，不得以任何形式或任何方式复制、存储在检索系统中或传播本出版物的任何部分，包括电子、机械、影印、录音或其他方式。
The contents of this book are intended as a guide and not professional advice. Although every effort has been made to ensure that the contents of this book are correct at the time of going to press, BPP Learning Media makes no warranty that the information in this book is accurate or complete and accept no liability for any loss or damage suffered by any person acting or refraining from acting as a result of the material in this book. 本书内容仅供参考，不构成专业建议。尽管在出版时已尽力确保本书内容的准确性，但 BPP Learning Media 不保证本书信息的准确性或完整性，并且对任何人因使用或未使用本书材料而遭受的任何损失或损害不承担任何责任。
Photocopying our materials is a breach of copyright 复印我们的材料是侵犯版权的行为
Printing our digital materials in order to share them with or forward them to a third party or use them in any way other than in connection with your BPP studies is a breach of copyright 打印我们的数字材料以与第三方分享或转发，或以任何与您的 BPP 学习无关的方式使用，均构成版权侵犯。
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）
80,000
Variable costs ($2.50 per unit) 可变成本（每件$2.50）
50,000_\underline{50,000}
Contribution 贡献
30,000_\underline{30,000}
Fixed costs 固定成本
3,000_\underline{3,000}
Profit 利润
27,000__\underline{\underline{27,000}}
Budgeted sales ($4 per unit per week) 80,000
Variable costs ($2.50 per unit) 50,000_
Contribution 30,000_
Fixed costs 3,000_
Profit 27,000__| Budgeted sales ($4 per unit per week) | 80,000 |
| :--- | ---: |
| Variable costs ($2.50 per unit) | $\underline{50,000}$ |
| Contribution | $\underline{30,000}$ |
| Fixed costs | $\underline{3,000}$ |
| Profit | $\underline{\underline{27,000}}$ |
The actual results for the period were as follows. 该期间的实际结果如下。
Budgeted sales ($4 per unit) 预算销售额（每单位 4 美元）
Variable costs ($2.50 per unit) 可变成本（每单位 2.50 美元）
Contribution 贡献
Fixed costs 固定成本
Profit 利润
In retrospect, it is decided that the optimum budget would have been to sell only 17,500 units in the period. 回顾过去，决定在期间仅销售 17,500 个单位将是最佳预算。
236 Select two boxes to indicate the sales volume planning variance and whether it is favourable or adverse. 236 选择两个方框以指示销售量计划差异及其是有利还是不利。
Value ($): ◻\square 价值（$）： ◻\square
Sign: (2) 符号：(2)
Pull down list 1 下拉列表 1
2,250
3,750
Pull down list 2 下拉列表 2
Adverse 不利
Favourable 有利的
237 Select two boxes to indicate the sales volume operational variance and whether it is favourable or adverse. 237 选择两个框以指示销售量运营差异及其是否有利或不利。
Value ($): 价值（美元）：
(1)
Sign: 签名：
(2)
Pull down list 1 下拉列表 1
2,250
3,750
Pull down list 2 下拉列表 2
Adverse 不利
Favourable 有利的
In a subsequent 4-week period, Birch Co decided to adopt absorption costing and actual fixed costs were $3,500\$ 3,500. There were 18,000 units produced. The budgeted fixed costs were $3,000\$ 3,000 based on budgeted production of 17,500 units. 在随后的 4 周期间，Birch 公司决定采用吸收成本法，实际固定成本为 $3,500\$ 3,500 。生产了 18,000 单位。预算固定成本为 $3,000\$ 3,000 ，基于预算生产量为 17,500 单位。
Select two boxes to indicate the fixed production overhead total variance and whether it is favourable or adverse. 选择两个框以指示固定生产间接费用总差异及其是有利还是不利。
Value ($): (1) quad grad\quad \nabla 值（$）：(1) quad grad\quad \nabla
Sign: (2) quad\quad - 符号：(2) quad\quad -
Pull down list 1 下拉列表 1
440
500
525
Pull down list 2 下拉列表 2
Adverse 不利
Favourable 有利的
Which of the following factors would contribute to a planning variance in Birch Co? 以下哪些因素会导致 Birch Co 的计划差异？
O A better negotiation of the material price with the supplier 与供应商更好地协商材料价格
O An increase in wage costs due to unplanned overtime worked 由于计划外的加班工作导致工资成本增加
O An improvement in technology that led to an international reduction in sales price of Product XX 技术进步导致产品 XX 的国际销售价格下降
O A break in production due to a machine breakdown, which was caused by human error 由于人为错误导致的机器故障，生产中断
(2 marks) （2 分）
240 A manager in Birch Co asked for the market share variance. Which of the following variances were they looking for? 240 Birch Co 的一位经理要求提供市场份额差异。他们在寻找以下哪种差异？
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
The Organic Bread Company (OBC) makes a range of breads for sale direct to the public. The production process begins with workers weighing out ingredients on electronic scales and then placing them in a machine for mixing. A worker then manually removes the mix from the machine and shapes it into loaves by hand, after which the bread is placed into the oven for baking. 有机面包公司（OBC）生产一系列面包，直接向公众销售。生产过程从工人用电子秤称量原料开始，然后将它们放入机器中进行混合。接着，工人手动将混合物从机器中取出，并用手将其塑造成面包形状，之后将面包放入烤箱进行烘烤。
All baked loaves are then inspected by OBC’s quality inspector before they are packaged up and made ready for sale. Any loaves which fail the inspection are donated to a local food bank. 所有烘烤好的面包在包装并准备销售之前，都会由 OBC 的质量检查员进行检查。任何未通过检查的面包都会捐赠给当地的食品银行。
The standard cost card for OBC’s ‘Mixed Bloomer’, one of its most popular loaves, is as follows: OBC 的“混合布鲁姆面包”（Mixed Bloomer）是最受欢迎的面包之一，其标准成本卡如下：
White flour 白面粉
450 grams 450 克
at $1.80\$ 1.80 per kg 每公斤 $1.80\$ 1.80
$\$
Wholegrain flour 全麦面粉
150 grams 150 克
at $2.20\$ 2.20 per kg 每公斤 $2.20\$ 2.20
0.81
Yeast 酵母
10 _\underline{10} grams 10 _\underline{10} 克
at $20\$ 20 per kg 每公斤 $20\$ 20
0.33
Total 总计
610 _\underline{610} grams 610 _\underline{610} 克
0.20 _\underline{0.20}
White flour 450 grams at $1.80 per kg $
Wholegrain flour 150 grams at $2.20 per kg 0.81
Yeast 10 _ grams at $20 per kg 0.33
Total 610 _ grams 0.20 _| | | | |
| :--- | ---: | :---: | ---: |
| White flour | 450 grams | at $\$ 1.80$ per kg | $\$$ |
| Wholegrain flour | 150 grams | at $\$ 2.20$ per kg | 0.81 |
| Yeast | $\underline{10}$ grams | at $\$ 20$ per kg | 0.33 |
| Total | $\underline{610}$ grams | | $\underline{0.20}$ |
Budgeted production of Mixed Bloomers was 1,000 units for the quarter, although actual production was only 950 units. The total actual quantities used and their actual costs were: 混合面包的预算产量为季度 1,000 单位，但实际产量仅为 950 单位。实际使用的总量及其实际成本为：
Kg 公斤
$perkg 每公斤
White flour 白面粉
408.50
1.90
Wholegrain flour 全麦面粉
152.0
2.10
Yeast 酵母
10.0 _\underline{10.0}
20.00
Total 总计
570.5
Kg $perkg
White flour 408.50 1.90
Wholegrain flour 152.0 2.10
Yeast 10.0 _ 20.00
Total 570.5 | | Kg | $perkg |
| :--- | ---: | ---: |
| White flour | 408.50 | 1.90 |
| Wholegrain flour | 152.0 | 2.10 |
| Yeast | $\underline{10.0}$ | 20.00 |
| Total | 570.5 | |
241 What is the favourable materials usage variance (to two decimal places)? 241 有利的材料使用差异是多少（保留两位小数）？ $\$◻\square
242 Select two boxes to indicate the material mix variance and whether it is favourable or adverse. 242 选择两个框以指示材料混合差异及其是否为有利或不利。
Value ($): 价值（美元）：
(1)
Sign: (2) 符号：(2)
Pull down list 1 下拉列表 1
14.17
16.51
Pull down list 2 下拉列表 2
Adverse 不利
Favourable 有利的
243 Select two boxes to indicate the material yield variance and whether it is favourable or adverse. 243 选择两个框以指示材料产量差异及其是否有利或不利。
Value ($): (1) grad\boldsymbol{\nabla} 值（$）：(1) grad\boldsymbol{\nabla}
Sign: (2) grad\nabla 符号：(2) grad\nabla
Pull down list 1 下拉列表 1
19.77
3.30
Pull down list 2 下拉列表 2
Adverse 不利
Favourable 有利的
244 Indicate, by selecting the relevant boxes in the table below, whether each of the following statements would result in an adverse material yield variance in Organic Bread Company? 244 通过在下面的表格中选择相关的框，指出以下每个陈述是否会导致有机面包公司产生不利的材料产量差异？
没有完全将混合物从机器中取出，留下了一些。
Not fully removing the mix out of the machine, leaving
some behind.
Not fully removing the mix out of the machine, leaving
some behind.| Not fully removing the mix out of the machine, leaving |
| :--- |
| some behind. |
YES
NO
混合过程中的错误导致面包质量不达标，并被质检员拒收。
Errors in the mix causing sub-standard loaves and
rejections by the quality inspector.
Errors in the mix causing sub-standard loaves and
rejections by the quality inspector.| Errors in the mix causing sub-standard loaves and |
| :--- |
| rejections by the quality inspector. |
YES
NO
供应商突然提高了面粉的成本。
An unexpected increase in the cost of flour introduced by
the supplier.
An unexpected increase in the cost of flour introduced by
the supplier.| An unexpected increase in the cost of flour introduced by |
| :--- |
| the supplier. |
YES
NO
"Not fully removing the mix out of the machine, leaving
some behind." YES NO
"Errors in the mix causing sub-standard loaves and
rejections by the quality inspector." YES NO
"An unexpected increase in the cost of flour introduced by
the supplier." YES NO| Not fully removing the mix out of the machine, leaving <br> some behind. | YES | NO |
| :--- | :---: | :---: |
| Errors in the mix causing sub-standard loaves and <br> rejections by the quality inspector. | YES | NO |
| An unexpected increase in the cost of flour introduced by <br> the supplier. | YES | NO |
(2 marks) （2 分）
245 Indicate, by selecting the relevant boxes in the table below, whether each of the following statements would result in a material mix variance in Organic Bread Company? 245 请在下面的表格中选择相关框，以指示以下每个陈述是否会导致有机面包公司的材料混合差异？
有机面包公司的生产经理偏离了标准混合比例。
The production manager in Organic Bread Co deviates
from the standard mix.
The production manager in Organic Bread Co deviates
from the standard mix.| The production manager in Organic Bread Co deviates |
| :--- |
| from the standard mix. |
YES
NO
The selling price of the Mixed Bloomer changes. 混合面包的销售价格发生变化。
YES
NO
An inferior quality of flour or yeast is used unknowingly. 无意中使用了质量较差的面粉或酵母。
YES
NO
"The production manager in Organic Bread Co deviates
from the standard mix." YES NO
The selling price of the Mixed Bloomer changes. YES NO
An inferior quality of flour or yeast is used unknowingly. YES NO| The production manager in Organic Bread Co deviates <br> from the standard mix. | YES | NO |
| :--- | :---: | :---: |
| The selling price of the Mixed Bloomer changes. | YES | NO |
| An inferior quality of flour or yeast is used unknowingly. | YES | NO |
(2 marks) (2 分)
(Total = 10 marks) (总分 = 10 分)
Elm Co 埃尔姆公司
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Elm Co is a company which operates in Sealand. Elm Co budgeted to sell 25,000 units of a new product during the year. The budgeted sales price was $8\$ 8 per unit, and the variable cost $4\$ 4 per unit. 艾姆公司是一家在西兰岛运营的公司。艾姆公司预算在年内销售 25,000 件新产品。预算销售价格为每件 $8\$ 8 ，可变成本为每件 $4\$ 4 。
Actual sales during the year were 22,000 units and variable costs of sales were $88,000\$ 88,000. Sales revenue was only $9\$ 9 per unit. With the benefit of hindsight, it is realised that the budgeted sales price of $8\$ 8 was too low, and a price of $10\$ 10 per unit would have been much more realistic. 实际年销售量为 22,000 件，销售可变成本为 $88,000\$ 88,000 。每件销售收入仅为 $9\$ 9 。事后看来，预算销售价格 $8\$ 8 确实太低了，而每件 $10\$ 10 的价格会更加现实。
Required 要求
246 What is the favourable sales price planning variance? 246 有利的销售价格规划差异是什么？
$ qquad\qquad
247 What is the adverse sales price operational variance? 247 什么是销售价格不利运营差异？
$ qquad\qquad
248 In a subsequent year, the cost of labour was $73,000.4,000\$ 73,000.4,000 hours were worked. The budgeted cost of labour was $15\$ 15 per labour hour. 在随后的一年中，人工成本为 $73,000.4,000\$ 73,000.4,000 小时，工作小时数为 $15\$ 15 。
What is the adverse labour rate variance for this subsequent year? 这一年的不利人工费率差异是多少？
$ qquad\qquad
249 Are the following statements about Elm Co true or false? 以下关于 Elm Co 的陈述是对还是错？
如果发现不利的计划销售价格差异，Elm Co 的销售经理应承担责任。
The sales manager of Elm Co should be held responsible
if an unfavourable planning sales price variance is found.
The sales manager of Elm Co should be held responsible
if an unfavourable planning sales price variance is found.| The sales manager of Elm Co should be held responsible |
| :--- |
| if an unfavourable planning sales price variance is found. |
TRUE
FALSE
有可能通过操纵和调整修订后的价格，达到一个可以找到有利的操作销售价格的水平。
It is possible for the revised price to be manipulated and
revised to a level whereby a favourable operational sales
price could be found.
It is possible for the revised price to be manipulated and
revised to a level whereby a favourable operational sales
price could be found.| It is possible for the revised price to be manipulated and |
| :--- |
| revised to a level whereby a favourable operational sales |
| price could be found. |
TRUE
FALSE
"The sales manager of Elm Co should be held responsible
if an unfavourable planning sales price variance is found." TRUE FALSE
"It is possible for the revised price to be manipulated and
revised to a level whereby a favourable operational sales
price could be found." TRUE FALSE| The sales manager of Elm Co should be held responsible <br> if an unfavourable planning sales price variance is found. | TRUE | FALSE |
| :--- | :---: | :---: |
| It is possible for the revised price to be manipulated and <br> revised to a level whereby a favourable operational sales <br> price could be found. | TRUE | FALSE |
(2 marks) （2 分）
250 Are the following statements about Elm Co true or false? 以下关于 Elm Co 的陈述是对还是错？
EIm Co 的运营经理应该仅孤立地检查每个差异。
The operational manager of EIm Co should examine each
variance in isolation only.
The operational manager of EIm Co should examine each
variance in isolation only.| The operational manager of EIm Co should examine each |
| :--- |
| variance in isolation only. |
TRUE
FALSE
Sealand 经济状况的变化将导致运营差异。
A change in economic conditions in Sealand will result in
operational variances.
A change in economic conditions in Sealand will result in
operational variances.| A change in economic conditions in Sealand will result in |
| :--- |
| operational variances. |
TRUE
FALSE
"The operational manager of EIm Co should examine each
variance in isolation only." TRUE FALSE
"A change in economic conditions in Sealand will result in
operational variances." TRUE FALSE| The operational manager of EIm Co should examine each <br> variance in isolation only. | TRUE | FALSE |
| :--- | :---: | :---: |
| A change in economic conditions in Sealand will result in <br> operational variances. | TRUE | FALSE |
(2 marks) (2 分) qquad\qquad
Maple Co
(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。
A company made a product called Bark. Bark had a standard direct material cost in the budget of: 一家公司生产了一种名为 Bark 的产品。Bark 在预算中的标准直接材料成本为：
2.5 kg of Material X at $4\$ 4 per kg=$10\mathrm{kg}=\$ 10 per unit. 每单位 2.5 公斤的材料 X，每公斤 $4\$ 4 。
The average market price for Material X during the period was $5\$ 5 per kg , and it was decided to revise the material standard cost to allow for this. 期间材料 X 的平均市场价格为每公斤 $5\$ 5 ，因此决定修订材料标准成本以反映这一变化。
During the period, 8,000 units of Bark were manufactured. They required 22,000kg22,000 \mathrm{~kg} of Material X , which cost $123,000. 在此期间，生产了 8,000 单位的 Bark。它们需要 22,000kg22,000 \mathrm{~kg} 的材料 X，成本为 123,000 美元。
What is the adverse material price planning variance? 什么是材料价格计划差异的不利差异？ ◻\square
What is the adverse material price operational variance? 什么是材料价格操作差异的不利差异？ ◻\square
253 What is the adverse material usage operational variance? 253 什么是材料使用操作差异的不利差异？
$ ◻\square
254 Are the following possible reasons for a material price planning variance valid or invalid? 254 以下材料价格计划差异的可能原因是有效的还是无效的？
Maple Co 未能从主要供应商处订购足够数量的材料 X 用于生产。他们以更高的价格从另一家供应商处采购了剩余的材料以弥补这一不足。
Maple Co failed to order a sufficient amount of Material
X for production from the main supplier. They sourced
the rest of the material from another supplier at a higher
price to make up for this.
Maple Co failed to order a sufficient amount of Material
X for production from the main supplier. They sourced
the rest of the material from another supplier at a higher
price to make up for this.| Maple Co failed to order a sufficient amount of Material |
| :--- |
| X for production from the main supplier. They sourced |
| the rest of the material from another supplier at a higher |
| price to make up for this. |
VALID
INVALID
材料 XX 的供应市场出现了中断。
There was a disruption to the supply of Material XX to the
market.
There was a disruption to the supply of Material X to the
market.| There was a disruption to the supply of Material $X$ to the |
| :--- |
| market. |
VALID
INVALID
"Maple Co failed to order a sufficient amount of Material
X for production from the main supplier. They sourced
the rest of the material from another supplier at a higher
price to make up for this." VALID INVALID
"There was a disruption to the supply of Material X to the
market." VALID INVALID| Maple Co failed to order a sufficient amount of Material <br> X for production from the main supplier. They sourced <br> the rest of the material from another supplier at a higher <br> price to make up for this. | VALID | INVALID |
| :--- | :--- | :--- |
| There was a disruption to the supply of Material $X$ to the <br> market. | VALID | INVALID |
(2 marks) （2 分）
Are the following statements about variances in Maple Co true or false? 以下关于 Maple Co 差异的陈述是对还是错？
任何产生的运营差异都应是造成差异原因对 Maple 公司成本的现实衡量。
Any operational variances arising should be a realistic
measure of what the causes of the variances have cost
Maple Co.
Any operational variances arising should be a realistic
measure of what the causes of the variances have cost
Maple Co.| Any operational variances arising should be a realistic |
| :--- |
| measure of what the causes of the variances have cost |
| Maple Co. |
TRUE
FALSE
Maple 公司的运营经理应立即调查规划差异的原因。
The causes of the planning variances should be
investigated immediately by the operational manager in
Maple Co.
The causes of the planning variances should be
investigated immediately by the operational manager in
Maple Co.| The causes of the planning variances should be |
| :--- |
| investigated immediately by the operational manager in |
| Maple Co. |
TRUE
FALSE
"Any operational variances arising should be a realistic
measure of what the causes of the variances have cost
Maple Co." TRUE FALSE
"The causes of the planning variances should be
investigated immediately by the operational manager in
Maple Co." TRUE FALSE| Any operational variances arising should be a realistic <br> measure of what the causes of the variances have cost <br> Maple Co. | TRUE | FALSE |
| :--- | :---: | :---: |
| The causes of the planning variances should be <br> investigated immediately by the operational manager in <br> Maple Co. | TRUE | FALSE |
Pine 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。
Pine Co makes a single product. At the beginning of the budget year, the standard labour cost was established as $45\$ 45 per unit, and each unit should take three hours to make. 松树公司生产单一产品。在预算年度开始时，标准人工成本被确定为每单位 $45\$ 45 ，每单位产品应花费三小时制作。
However, during the year, the standard labour cost was revised. The labour rate was reduced to $14\$ 14 per hour, and the revised labour time was 4.5 hours per unit. 然而，在年度中，标准人工成本被修订。人工费率降低至每小时 $14\$ 14 ，修订后的每单位产品人工时间为 4.5 小时。
In the first month after revision of the standard cost, budgeted production was 10,000 units but only 8,000 units were actually produced. These took 24,300 hours of labour time, which cost $352,350. 在标准成本修订后的第一个月，预算产量为 10,000 单位，但实际只生产了 8,000 单位。这些产品花费了 24,300 小时的劳动时间，成本为$352,350。
256 What is the favourable labour rate planning variance? 有利的劳动力费率计划差异是多少？
$ qquad\qquad
257 What is the adverse labour efficiency planning variance? 不利的劳动力效率计划差异是多少？ ◻\square (2 marks) ◻\square （2 分）
258 What is the adverse labour rate operational variance? 不利的劳动力费率操作差异是多少？
$ ◻\square (2 marks) $ ◻\square （2 分）
259 What is the favourable labour efficiency operational variance? 有利的劳动力效率操作差异是多少？
$
260 Are the following statements about labour variances in Pine Co true or false? 260 关于 Pine Co 的劳动力差异，以下陈述是对还是错？
如果生产管理层知道他们不会因计划不当和标准设定错误而受到指责，他们的积极性可能会提高。
Production management's motivation is likely to increase
if they know they will not be held responsible for poor
planning and faulty standard setting.
Production management's motivation is likely to increase
if they know they will not be held responsible for poor
planning and faulty standard setting.| Production management's motivation is likely to increase |
| :--- |
| if they know they will not be held responsible for poor |
| planning and faulty standard setting. |
TRUE
FALSE
计划差异将提供更现实和公平的实际绩效反映。
Planning variances will provide a more realistic and fair
reflection of actual performance.
Planning variances will provide a more realistic and fair
reflection of actual performance.| Planning variances will provide a more realistic and fair |
| :--- |
| reflection of actual performance. |
TRUE
FALSE
"Production management's motivation is likely to increase
if they know they will not be held responsible for poor
planning and faulty standard setting." TRUE FALSE
"Planning variances will provide a more realistic and fair
reflection of actual performance." TRUE FALSE| Production management's motivation is likely to increase <br> if they know they will not be held responsible for poor <br> planning and faulty standard setting. | TRUE | FALSE |
| :--- | :---: | :---: |
| Planning variances will provide a more realistic and fair <br> reflection of actual performance. | TRUE | FALSE |
Kiss 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。
Kiss Co has developed a new product. The first batch of 200 units will take 3,500 labour hours to produce. There will be a 75%75 \% learning curve that will continue until 4,800 units have been produced. Batches after this level will each take the same amount of time as the 24th batch. The batch size will always be 200 units. Kiss Co 开发了一款新产品。第一批 200 个单位的产品需要 3,500 个工时来生产。将有一个 75%75 \% 的学习曲线，直到生产了 4,800 个单位为止。超过这个水平的每批次将花费与第 24 批次相同的时间。每批次的大小始终为 200 个单位。
Note. The learning index for a 75%75 \% learning curve is -0.415 . 注意： 75%75 \% 学习曲线的学习指数为 -0.415。
Ignore the time value of money. 忽略货币的时间价值。
261 What is the time taken for the 24 th batch (to the nearest hour)? 261 第 24 批次需要多少时间（精确到小时）？
◻\square hours ◻\square 小时
262 The total time for the first 16 batches of units was 22,000 hours. 前 16 批产品的总时间为 22,000 小时。
What was the actual learning rate, to the nearest %\% ? 实际的学习率是多少，四舍五入到 %\% ？ ◻\square
%
263 Kiss Co makes another product, the Lyco. The learning effect stopped after the 16th batch of product, and a ‘steady state’ was reached. Workers in Kiss Co received $15\$ 15 per hour. The first batch of Lyco took 0.75 hours to produce. The 16th batch of Lyco took 0.5 hours, and the standard cost was revised to this figure once the ‘steady state’ was reached. Kiss Co produced 10,000 batches of Lyco during the year. Kiss 公司还生产另一种产品 Lyco。学习效应在第 16 批产品后停止，达到了“稳定状态”。Kiss 公司的工人每小时获得 $15\$ 15 的报酬。第一批 Lyco 的生产时间为 0.75 小时。第 16 批 Lyco 的生产时间为 0.5 小时，达到“稳定状态”后，标准成本被修订为这个数字。Kiss 公司在这一年中生产了 10,000 批 Lyco。
What is the favourable labour efficiency planning variance? 有利的劳动力效率计划差异是多少？
$ qquad\qquad (2 marks) $ qquad\qquad （2 分）
Are the following statements about Kiss Co true or false? 以下关于 Kiss Co 的陈述是对还是错？
由于学习效应，Lyco 的劳动力效率计划差异将始终是有利的。
Because of the learning effect, the labour efficiency
planning variance of Lyco will always be favourable.
Because of the learning effect, the labour efficiency
planning variance of Lyco will always be favourable.| Because of the learning effect, the labour efficiency |
| :--- |
| planning variance of Lyco will always be favourable. |
TRUE
FALSE
只有在达到“稳定状态”时，才应建立标准劳动力成本。
A standard labour cost should only be established when
a 'steady state' is reached.
A standard labour cost should only be established when
a 'steady state' is reached.| A standard labour cost should only be established when |
| :--- |
| a 'steady state' is reached. |
TRUE
FALSE
"Because of the learning effect, the labour efficiency
planning variance of Lyco will always be favourable." TRUE FALSE
"A standard labour cost should only be established when
a 'steady state' is reached." TRUE FALSE| Because of the learning effect, the labour efficiency <br> planning variance of Lyco will always be favourable. | TRUE | FALSE |
| :--- | :---: | :---: |
| A standard labour cost should only be established when <br> a 'steady state' is reached. | TRUE | FALSE |
(2 marks) （2 分）
265 In which of the following ways might an operational manager in Kiss Co try to improve labour efficiency and achieve favourable labour efficiency variances? 265 Kiss Co 的运营经理可能会通过以下哪种方式尝试提高劳动力效率并实现有利的劳动力效率差异？
O Increase output volumes 增加产出量
O Increase inspection and testing of products 增加产品的检查和测试
O Provide workers with training 为工人提供培训
O Arrange for overtime working 安排加班工作
Hollie Hotels Co 霍利酒店公司
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Hollie Hotels Co operates a chain of upmarket hotels across the country of Westland. Each hotel manager is responsible for producing an annual budget, based on targets set by head office. Online budget training is available for all managers. Hollie Hotels Co has recently updated its information system and it is capable of providing extensive cost information for managers. Managers find the new system easy to use. 霍利酒店公司在西地兰全国经营着一系列高档酒店。每家酒店的经理负责根据总部设定的目标制定年度预算。所有经理都可以参加在线预算培训。霍利酒店公司最近更新了其信息系统，能够为经理提供广泛的成本信息。经理们发现新系统易于使用。
20X0 and 20X1 20X0 年和 20X1 年
In 20X1, Hollie Hotels Co used incremental budgeting based on the previous year’s actual results. Estimated cost inflation was 5%5 \% and occupancy was estimated to be two percentage points higher than 20X0. Hollie Hotel - Northwest is a typical hotel in the chain and opens for 360 days a year. The budgeted and actual results for Hollie Hotel - Northwest in 20XO were as follows: 在 20X1 年，霍利酒店公司采用了基于上一年实际结果的增量预算。预计成本通胀率为 5%5 \% ，入住率预计比 20X0 年高出两个百分点。霍利酒店-西北是该公司的一家典型酒店，每年营业 360 天。20X0 年霍利酒店-西北的预算和实际结果如下：
Budget (Y/e Nov 20X0) 预算（截至 20X0 年 11 月）
Actual (Y/e Nov 20X0) 实际（截至 20X0 年 11 月）
Number of rooms available 可用房间数量
20
Occupancy 入住率
80%
75%
Revenue per room per night (average) 每间房每晚的平均收入
$120
$110
Variable cost per room per night (average) 每间房每晚的平均可变成本
$30
$40
Fixed costs 固定成本
$125,000
$130,000
Budget (Y/e Nov 20X0) Actual (Y/e Nov 20X0)
Number of rooms available 20
Occupancy 80% 75%
Revenue per room per night (average) $120 $110
Variable cost per room per night (average) $30 $40
Fixed costs $125,000 $130,000| | | Budget (Y/e Nov 20X0) | Actual (Y/e Nov 20X0) |
| :---: | :---: | :---: | :---: |
| Number of rooms available | 20 | | |
| Occupancy | | 80% | 75% |
| Revenue per room per night (average) | | $120 | $110 |
| Variable cost per room per night (average) | | $30 | $40 |
| Fixed costs | | $125,000 | $130,000 |
20X2 20X2 年
According to targets set by head office for 20X2, the company hoped to raise total revenue by 7%7 \% and total profit by 14%14 \%. By the end of the year, total profits had only increased by 9%9 \% because of a lack of cost control. 根据总部为 20X2 年设定的目标，公司希望将总收入提高 7%7 \% ，总利润提高 14%14 \% 。到年底，由于成本控制不力，总利润仅增加了 9%9 \% 。
20X3 20X3 年
Hollie Hotels Co is considering whether zero-based budgeting (ZBB) would be beneficial, given the 20 X220 X 2 results. Hollie Hotels Co 正在考虑零基预算（ZBB）是否有益，鉴于 20 X220 X 2 的结果。
266 What is the total budgeted profit for Hollie Hotel - Northwest for 20X1 (to the nearest whole dollar)? 266 Hollie Hotel - Northwest 20X1 年的总预算利润是多少（四舍五入到整数）？
$ ◻\square
If Hollie Hotels Co changed to zero-based budgeting, match the steps in the correct order in which they should be carried out. 如果 Hollie Hotels Co 改为零基预算，请按正确的顺序排列步骤。
(2 marks) （2 分）
268 Are the following statements about zero-based budgeting for Hollie Hotels Co true or false? 268 以下关于 Hollie Hotels Co 零基预算的陈述是对还是错？
ZBB is particularly useful for cost reduction exercises. 零基预算特别适用于成本削减工作。
TRUE
FALSE
零基预算特别适用于像 Hollie Hotels Co 这样的成本结构。
ZBB is particularly useful for cost structures such as
Hollie Hotels Co's.
ZBB is particularly useful for cost structures such as
Hollie Hotels Co's.| ZBB is particularly useful for cost structures such as |
| :--- |
| Hollie Hotels Co's. |
TRUE
FALSE
ZBB is particularly useful for cost reduction exercises. TRUE FALSE
"ZBB is particularly useful for cost structures such as
Hollie Hotels Co's." TRUE FALSE| ZBB is particularly useful for cost reduction exercises. | TRUE | FALSE |
| :--- | :---: | :---: |
| ZBB is particularly useful for cost structures such as <br> Hollie Hotels Co's. | TRUE | FALSE |
269 Which TWO of the following problems relating to ZBB would apply to Hollie Hotels Co?Managers may not have the necessary skillsShort term benefits may be to the detriment of long term benefitsZBB is more time consuming than incremental budgetingHollie Hotels Co may not be able to provide relevant information to managers 269 以下关于零基预算的哪两个问题适用于 Hollie Hotels Co？经理可能不具备必要的技能短期利益可能损害长期利益零基预算比增量预算更耗时 Hollie Hotels Co 可能无法向经理提供相关信息
(2 marks) （2 分）
270 Three months into 20X3, Hollie Hotels Co looks at the results and forecasts of its hotels. 270 20X3 年三个月后，Hollie Hotels Co 查看了其酒店的结果和预测。
Which of the following situations describes feedforward control? 以下哪种情况描述了前馈控制？
O Hotel Southwest: Fixed costs have deviated from plan and must be brought back on course 西南酒店：固定成本偏离了计划，必须重新调整
O Hotel Southeast: Revenues and costs are going according to plan and no corrective action is necessary 东南酒店：收入和成本按计划进行，无需采取纠正措施
O Hotel Northeast: Forecast profits are poor and control action is taken in advance 东北酒店：预测利润不佳，提前采取控制措施
O Hotel Midwest: Variable costs are more than budget and must be reduced as they are deviating from plan O Hotel Midwest：可变成本超出预算，必须减少，因为它们偏离了计划
Section C C 部分
271 Mic Co (December 2013) 271 Mic Co（2013 年 12 月）
Mic Co prodkappauces microphones for mobile phones and operates a standard costing system. Before production commenced, the standard labour time per batch for its latest microphone was estimated to be 200 hours. The standard labour cost per hour is $12\$ 12 and resource allocation and cost data were therefore initially prepared on this basis. Mic Co 为手机生产麦克风，并采用标准成本制度。在生产开始之前，其最新麦克风的每批标准工时估计为 200 小时。每小时的标准人工成本为 $12\$ 12 ，因此资源分配和成本数据最初都是基于此准备的。
Production of the microphone started in July and the number of batches assembled and sold each month was as follows: 麦克风的生产于 7 月开始，每月组装和销售的批次数量如下：
Nonth 月份
No of borches assenbled ond soim 组装和销售的批次数量
July 七月
1
August 八月
1
September 九月
2
October 十月
4
November 十一月
8
Nonth No of borches assenbled ond soim
July 1
August 1
September 2
October 4
November 8| Nonth | No of borches assenbled ond soim |
| :--- | :--- |
| July | 1 |
| August | 1 |
| September | 2 |
| October | 4 |
| November | 8 |
The first batch took 200 hours to make, as anticipated, but, during the first four months of production, a learning effect of 88%88 \% was observed, although this finished at the end of October. The learning formula is shown on the formula sheet and at the 88%88 \% learning rate the value of bb is -0.1844245 . 第一批产品的生产耗时 200 小时，如预期所示，但在前四个月的生产过程中，观察到了 88%88 \% 的学习效应，尽管这一效应在十月底结束。学习公式显示在公式表上，在 88%88 \% 的学习率下， bb 的值为-0.1844245。
Mic Co uses ‘cost plus’ pricing to establish selling prices for all its products. Sales of its new microphone in the first five months have been disappointing. The sales manager has blamed the production department for getting the labour cost so wrong, as this, in turn, caused the price to be too high. The production manager has disclaimed all responsibility, saying that, ‘as usual, the managing director prepared the budgets alone and didn’t consult me and, had they bothered to do so, I would have told them that a learning curve was expected.’ Mic Co 公司使用“成本加成”定价法来为所有产品设定销售价格。其新麦克风在前五个月的销售情况令人失望。销售经理将责任归咎于生产部门，认为他们错误地计算了人工成本，这反过来导致了价格过高。生产经理则推卸了所有责任，称“像往常一样，总经理独自制定了预算，没有咨询我，如果他们这么做了，我会告诉他们预计会出现学习曲线。”
Yumi Co owns a number of restaurants. It is a well-established company, and its restaurants have gained a favourable reputation for the quality of their meals. Yumi Co 拥有多家餐厅。它是一家老牌公司，其餐厅因其餐食质量而赢得了良好的声誉。
Yumi Co’s restaurants are all set in rural locations, where there is limited competition and this enabled them to develop a loyal customer base. Restaurants design their own menus and décor to fit with the requirements of their local market. Yumi Co 的餐厅都设在乡村地区，那里竞争有限，这使得他们能够发展出忠实的客户群。餐厅根据当地市场的需求设计自己的菜单和装饰。
Yumi Co has been consistently profitable, however as is the case across the restaurant industry, profit margins are quite low and there is still a constant need for Yumi Co to monitor costs. Yumi Co 一直保持盈利，然而与整个餐饮行业的情况一样，利润率相当低，Yumi Co 仍然需要不断监控成本。
One of Yumi Co’s restaurants is located in the small town of Cowly. Cowly has recently been the location for the filming of a popular television series and visitor numbers to the town have Yumi Co 的一家餐厅位于 Cowly 小镇。Cowly 最近成为了一部热门电视剧的拍摄地，到访该镇的游客数量显著增加。
increased significantly as a result. Yumi Co’s restaurant in Cowly has noticed a similar increase in customer numbers. 因此，Yumi Co 在 Cowly 的餐厅也注意到了顾客数量的类似增长。
At the start of the current month a new restaurant opened in Cowly. The manager of Yumi Co’s restaurant in Cowly has expressed concerns about the impact this new competitor will have on their ability to achieve profit targets for the rest of the year. 本月初，一家新餐厅在考利开业。Yumi Co 在考利的餐厅经理对新竞争对手对其实现今年剩余利润目标能力的影响表示担忧。
Budgets for all of Yumi Co’s restaurants are prepared by the head office. At the start of each year, restaurant managers are given an annual budget, which is split into months. At the end of each month, the manager receives a statement comparing actual monthly performance against budget. Yumi Co 所有餐厅的预算都由总部编制。每年年初，餐厅经理会收到一份年度预算，该预算按月划分。每月末，经理会收到一份将实际月度表现与预算进行比较的报表。
The statement for the Cowly restaurant for the most recent completed month is as follows: 考利餐厅最近一个完整月份的报表如下：
Actual 实际
Budget 预算
Variance 方差
Number of customers 客户数量
1,800
1,500
Revenue 收入
$\$
$\$
$\$
Costs: 成本
87,300
75,000
12,300F12,300 \mathrm{~F}
Food and drink 食品和饮料
Staff wages 员工工资
26,100
22,500
3,600A3,600 \mathrm{~A}
Heat, light and power 热力、照明和电力
38,250
31,500
6,750A6,750 \mathrm{~A}
Rent, rates and other overheads 租金、税费和其他间接费用
8,100
7,500
600 A 600 安培
Profit 利润
12,600_\underline{12,600}
12,000_\underline{12,000}
600(A)_\underline{600 \mathrm{~A}}
2,250_\underline{2,250}
1,500_\underline{1,500}
750(F)_\underline{750 \mathrm{~F}}
Actual Budget Variance
Number of customers 1,800 1,500
Revenue $ $ $
Costs: 87,300 75,000 12,300F
Food and drink
Staff wages 26,100 22,500 3,600A
Heat, light and power 38,250 31,500 6,750A
Rent, rates and other overheads 8,100 7,500 600 A
Profit 12,600_ 12,000_ 600(A)_
2,250_ 1,500_ 750(F)_| | Actual | Budget | Variance |
| :--- | ---: | ---: | ---: |
| Number of customers | 1,800 | 1,500 | |
| Revenue | $\$$ | $\$$ | $\$$ |
| Costs: | 87,300 | 75,000 | $12,300 \mathrm{~F}$ |
| Food and drink | | | |
| Staff wages | 26,100 | 22,500 | $3,600 \mathrm{~A}$ |
| Heat, light and power | 38,250 | 31,500 | $6,750 \mathrm{~A}$ |
| Rent, rates and other overheads | 8,100 | 7,500 | 600 A |
| Profit | $\underline{12,600}$ | $\underline{12,000}$ | $\underline{600 \mathrm{~A}}$ |
| | $\underline{2,250}$ | $\underline{1,500}$ | $\underline{750 \mathrm{~F}}$ |
Notes. 注释
1 Rent, rates and other overheads are apportioned to its restaurants by Yumi Co’s head office, based on a fixed annual charge. 租金、税率和其他管理费用由 Yumi 公司的总部根据固定的年度费用分摊到其餐厅。
2 All other budgeted costs are treated as variable costs, based on the expected number of customers. 所有其他预算成本被视为可变成本，基于预期的顾客数量。
Yumi Co currently adopts an incremental approach to budgeting, with the annual budget figures for each year being based on the previous year’s figures. However, a new finance director has recently joined the company, and has questioned whether this is suitable for all Yumi Co’s restaurants. Yumi 公司目前采用增量预算方法，每年的预算数据基于上一年的数据。然而，一位新的财务总监最近加入公司，并质疑这是否适合 Yumi 公司的所有餐厅。
The new finance director has also suggested that the company should adopt a more participative approach to budgeting. 新财务总监还建议公司应采用更参与式的预算方法。
Crumbly Cakes makes cakes, which are sold directly to the public. The new production manager (a celebrity chef) has argued that the business should use only organic ingredients in its cake production. Organic ingredients are more expensive but should produce a product with an improved flavour and give health benefits for the customers. It was hoped that this would stimulate demand and enable an immediate price increase for the cakes. Crumbly Cakes 生产蛋糕，直接销售给公众。新的生产经理（一位名人厨师）认为，企业应该只使用有机成分来生产蛋糕。有机成分更昂贵，但应该能生产出风味更佳的产品，并为顾客带来健康益处。希望这能刺激需求，并能够立即提高蛋糕的价格。
Crumbly Cakes operates a responsibility-based standard costing system which allocates variances to specific individuals. The individual managers are paid a bonus only when net favourable variances are allocated to them. Crumbly Cakes 采用基于责任的标准成本核算系统，将差异分配给特定的个人。只有当净有利差异分配给他们时，这些经理才能获得奖金。
The new organic cake production approach was adopted at the start of March 20X9, following a decision by the new production manager. No change was made at that time to the standard costs card. The variance reports for February and March are shown below (Fav = Favourable and Adv = Adverse). 新的有机蛋糕生产方法在 20X9 年 3 月初被采纳，这是由新的生产经理决定的。当时没有对标准成本卡进行任何更改。二月和三月的差异报告如下所示（Fav = 有利，Adv = 不利）。
Manager responsible 负责经理
Allocated variances 分配差异
February variance 二月差异
March variance 三月差异
$
$
Production manager 生产经理
Material price (total for all ingredients) 材料价格（所有原料的总和）
25 Fav
2,100 Adv 2,100 广告
Material mix 材料混合
0
600 Adv 600 广告
- Material yield - 材料产量
20 Fav 20 喜欢
400 Fav 400 收藏
Sales manager 销售经理
Sales price 销售价格
40 Adv 40 广告
7,000 Fav 7,000 有利
Sales contribution volume 销售贡献量
35 Adv 35 广告
3,000 Fav 3,000 有利
Manager responsible Allocated variances February variance March variance
$ $
Production manager Material price (total for all ingredients) 25 Fav 2,100 Adv
Material mix 0 600 Adv
- Material yield 20 Fav 400 Fav
Sales manager Sales price 40 Adv 7,000 Fav
Sales contribution volume 35 Adv 3,000 Fav| Manager responsible | Allocated variances | February variance | March variance |
| :---: | :---: | :---: | :---: |
| | | $ | $ |
| Production manager | Material price (total for all ingredients) | 25 Fav | 2,100 Adv |
| | Material mix | 0 | 600 Adv |
| | - Material yield | 20 Fav | 400 Fav |
| Sales manager | Sales price | 40 Adv | 7,000 Fav |
| | Sales contribution volume | 35 Adv | 3,000 Fav |
The production manager is upset that they seem to have lost all hope of a bonus under the new system. The sales manager thinks the new organic cakes are excellent and is very pleased with the progress made. 生产经理对新制度下似乎已经失去所有奖金希望感到沮丧。销售经理认为新的有机蛋糕非常出色，并对取得的进展感到非常满意。
Crumbly Cakes operates a JIT inventory system and holds virtually no inventory. Crumbly Cakes 采用准时制（JIT）库存系统，几乎不持有库存。
Required 要求
(a) Assess the performance of the production manager and the sales manager and indicate whether the current bonus scheme is fair to those concerned. (a) 评估生产经理和销售经理的表现，并指出当前的奖金方案对相关人员是否公平。
(b) In April 20X9 the following data applied: (b) 在 20X9 年 4 月，以下数据适用：
Standard cost card for one cake (not adjusted for the organic ingredient change) 一个蛋糕的标准成本卡（未调整为有机成分变更）
Ingredients 成分
Kg 公斤
$
Flour 面粉
0.10
0.12 per kg 每公斤 0.12 元
Eggs 鸡蛋
0.10
0.70 per kg 每公斤 0.70 元
Butter 黄油
0.10
1.70 per kg 每公斤 1.70 元
Sugar 糖
0.10 _\underline{0.10}
0.50 per kg 每公斤 0.50 元
Total input 总投入
0.40
Normal loss (10%) 正常损耗（10%）
(0.04)_\underline{(0.04)}
Standard weight of a cake 蛋糕的标准重量
0.36 _\underline{0.36}
Flour 0.10 0.12 per kg
Eggs 0.10 0.70 per kg
Butter 0.10 1.70 per kg
Sugar 0.10 _ 0.50 per kg
Total input 0.40
Normal loss (10%) (0.04)_
Standard weight of a cake 0.36 _ | Flour | 0.10 | 0.12 per kg |
| :--- | :--- | :--- |
| Eggs | 0.10 | 0.70 per kg |
| Butter | 0.10 | 1.70 per kg |
| Sugar | $\underline{0.10}$ | 0.50 per kg |
| Total input | 0.40 | |
| Normal loss (10%) | $\underline{(0.04)}$ | |
| Standard weight of a cake | $\underline{0.36}$ | |
The budget for production and sales in April was 50,000 cakes. Actual production and sales was 60,000 cakes in the month, during which the following occurred: 4 月份的生产和销售预算为 50,000 个蛋糕。实际生产和销售为 60,000 个蛋糕，期间发生了以下情况：
Ingredients used 使用的原料
Kg 公斤
$\$
Flour 面粉
5,700
$741\$ 741
Eggs 鸡蛋
6,600
$5,610\$ 5,610
Butter 黄油
6,600
$11,880\$ 11,880
Sugar 糖
4,578
$2,747\$ 2,747
Total input 总投入
23,478
$20,978\$ 20,978
Actual loss 实际损失
(1,878)(1,878)
Actual output of cake mixture 蛋糕混合物的实际产出
21,600
Ingredients used Kg $
Flour 5,700 $741
Eggs 6,600 $5,610
Butter 6,600 $11,880
Sugar 4,578 $2,747
Total input 23,478 $20,978
Actual loss (1,878)
Actual output of cake mixture 21,600 | Ingredients used | Kg | $\$$ |
| :--- | ---: | ---: |
| Flour | 5,700 | $\$ 741$ |
| Eggs | 6,600 | $\$ 5,610$ |
| Butter | 6,600 | $\$ 11,880$ |
| Sugar | 4,578 | $\$ 2,747$ |
| Total input | 23,478 | $\$ 20,978$ |
| Actual loss | $(1,878)$ | |
| Actual output of cake mixture | 21,600 | |
All cakes produced must weigh 0.36 kg , as this is what is advertised. 所有生产的蛋糕必须重 0.36 公斤，这是广告中所宣传的。
Calculate the total cost planning and operational variances for April. Briefly comment on each variance. 计算四月份的总成本计划和运营差异。简要评论每个差异。
274 Medical Temp Co (Mar/Jun 2021) 274 医疗临时公司 (2021 年 3 月/6 月)
Medical Temp Co (MTC) is one of several agencies in Sictopia supplying medical staff, both nurses and doctors, under temporary weekly contracts to local hospitals. 医疗临时公司（MTC）是 Sictopia 地区多家提供医疗人员的机构之一，为当地医院提供临时每周合同的护士和医生。
Information regarding the size of the market in Sictopia for the supply of medical staff is as follows: 关于 Sictopia 医疗人员供应市场规模的信息如下：
Quarter 1 第一季度
Quarter 2 第二季度
Sm 小
$m\$ \mathrm{~m}
Size of national market for supply of temporary nurses 全国临时护士供应市场规模
14
18.9
Size of national market for supply of temporary doctors 全国临时医生供应市场规模
8
8.2
Quarter 1 Quarter 2
Sm $m
Size of national market for supply of temporary nurses 14 18.9
Size of national market for supply of temporary doctors 8 8.2| | Quarter 1 | Quarter 2 |
| :--- | ---: | ---: |
| Sm | $\$ \mathrm{~m}$ | |
| Size of national market for supply of temporary nurses | 14 | 18.9 |
| Size of national market for supply of temporary doctors | 8 | 8.2 |
The increase in the national market for the supply of temporary nurses is due to a shortage of fulltime nurses in Sictopia. 临时护士全国市场供应的增加是由于 Sictopia 全职护士的短缺。
All agencies in Sictopia, including MTC, charge a single market rate for the supply of each type of staff: $1,000\$ 1,000 per week for supplying a nurse and $2,000\$ 2,000 per week for supplying a doctor. In quarter 1, MTC held 30%30 \% of the market for the supply of temporary nurses and 40%40 \% for the supply of temporary doctors. Sictopia 的所有机构，包括 MTC，对每种类型员工的供应收取单一市场费率：每周供应护士的费用为 $1,000\$ 1,000 ，每周供应医生的费用为 $2,000\$ 2,000 。在第一季度，MTC 在临时护士供应市场占有 30%30 \% 的份额，在临时医生供应市场占有 40%40 \% 的份额。
MTC uses quarterly rolling budgets. At the end of quarter 1, it prepared its budgeted revenue figures for quarter 2. It based these budgeted figures on the assumption that the company would continue to maintain the market share it had in quarter 1. It also assumed that it would maintain its standard contribution margin of 80%80 \% for both nurses and doctors. MTC 使用季度滚动预算。在第一季度末，它准备了第二季度的预算收入数字。这些预算数字基于公司将继续保持第一季度市场份额的假设。它还假设它将保持其标准的贡献毛利率 80%80 \% ，无论是护士还是医生。
MTC’s actual figures for quarter 2 are as follows: MTC 第二季度的实际数据如下：
Actual 实际
Total revenue from supply of nurses 护士供应的总收入
$5.3m 530 万美元
Total revenue from supply of doctors 医生供应的总收入
Actual contribution margin from both nurses and doctors 护士和医生的实际贡献边际
The market size and market share variances have also been calculated for quarter 2 for one of MTC’s competitors, Cheat Co. These variances are as follows: 已经为 MTC 的一个竞争对手作弊公司计算了第二季度的市场规模和市场份额差异。这些差异如下：
Nurses 护士
Doctors 医生
Total 总计
Market size 市场规模
$'000\$ \prime 000
$'000\$ \prime 000
$'000\$ \prime 000
Market share 市场份额
185 A
724 A
909 A
1,065F1,065 \mathrm{~F}
1,043F1,043 \mathrm{~F}
2,108F2,108 \mathrm{~F}
Nurses Doctors Total
Market size $'000 $'000 $'000
Market share 185 A 724 A 909 A
1,065F 1,043F 2,108F| | Nurses | Doctors | Total |
| :--- | ---: | ---: | ---: | ---: |
| Market size | $\$ \prime 000$ | $\$ \prime 000$ | $\$ \prime 000$ |
| Market share | 185 A | 724 A | 909 A |
| | $1,065 \mathrm{~F}$ | $1,043 \mathrm{~F}$ | $2,108 \mathrm{~F}$ |
Cheat Co holds the same percentage of each market as MTC. It also uses rolling budgets and prepares its budgeted revenue figures using exactly the same assumptions as MTC. However, when Cheat Co’s sales director had to provide the market size figures for quarter 2 to the accounts department, they deliberately reported these figures 30%30 \% lower by excluding the market segment relating to maternity units. The accounts department were unaware of this. Cheat Co 与 MTC 在每个市场中持有相同的百分比。它也使用滚动预算，并使用与 MTC 完全相同的假设来准备其预算收入数字。然而，当 Cheat Co 的销售总监必须向会计部门提供第二季度的市场规模数据时，他们故意通过排除与产科病房相关的市场细分来将这些数据报告为 30%30 \% 更低。会计部门对此并不知情。
Required 要求
Discuss the actions of the sales director at Cheat Co and how this may have impacted on the variances which have been calculated. 讨论作弊公司销售总监的行为，以及这可能如何影响已计算的差异。
Clear Co is an eye treatment specialist, founded in 20X4, which runs five clinics nationwide. It is based in Zeeland, a country in which 20%20 \% of the population is over 65 years old, compared to only 15%15 \% ten years ago. Clear Co 是一家眼科治疗专家，成立于 20X4 年，在全国范围内运营五家诊所。它位于 Zeeland，该国 20%20 \% 的人口年龄超过 65 岁，而十年前只有 15%15 \% 。
Clear Co offers two eye treatment procedures: laser treatment and lens treatment. Laser treatment is the less complex of the two procedures. Technology changes rapidly in this industry and as a result 90%90 \% of patients now qualify for laser treatment, compared to only 80%80 \% five years ago. Clear Co 提供两种眼科治疗程序：激光治疗和镜片治疗。激光治疗是两者中较为简单的程序。该行业技术变化迅速，因此现在有 90%90 \% 的患者有资格接受激光治疗，而五年前只有 80%80 \% 。
The remaining 10%10 \% of patients are only able to have lens treatment, of which there are two types: ‘refractive lens exchange’ (RLE) and ‘implantable contact lenses’ (ICL). Clear Co started providing RLE, a treatment most effective for patients aged 40 or older, in 20X4 when it was founded. Two years ago, it also began providing ICL, a treatment recommended for patients under the age of 40. 剩余的 10%10 \% 患者只能接受镜片治疗，其中有两种类型：“屈光镜片交换”（RLE）和“可植入隐形眼镜”（ICL）。Clear Co 在 20X4 年成立时开始提供 RLE，这是一种对 40 岁或以上患者最有效的治疗方法。两年前，它还开始提供 ICL，这是一种推荐给 40 岁以下患者的治疗方法。
The market for eye treatment procedures in Zeeland is dominated by a few main suppliers, of which Clear Co is one. Until two years ago, Clear Co was the largest supplier but, following the merger of two other companies, it is now the second largest. The merged company, Eos Co, has recently released its financial statements for the year, showing profits which were 10%10 \% higher than forecast. Eos Co’s press release stated that it has achieved this despite offering reduced prices for 泽兰的眼科治疗市场由几家主要供应商主导，其中 Clear Co 是其中之一。直到两年前，Clear Co 还是最大的供应商，但在另外两家公司合并后，它现在是第二大供应商。合并后的公司 Eos Co 最近发布了其年度财务报表，显示利润比预测高出 10%10 \% 。Eos Co 的新闻稿称，尽管降低了价格，它仍实现了这一目标。
the ICL treatment. It has been able to offer reduced prices because of the economies of scale achieved by the merger. ICL 治疗的价格。由于合并带来的规模经济效应，它能够提供更低的价格。
The following information relates to the two types of lens treatments offered by Clear Co for the year just ended: 以下信息与 Clear Co 在刚刚结束的年度中提供的两种镜片治疗相关：
Truffle Co makes high quality, hand-made chocolate truffles which it sells to a local retailer. All chocolates are made in batches of 16 , to fit the standard boxes supplied by the retailer. The standard cost of labour for each batch is $6.00\$ 6.00 and the standard labour time for each batch is half an hour. In November, Truffle Co had budgeted production of 24,000 batches; actual production was only 20,500 batches. 12,000 labour hours were used to complete the work and there was no idle time. All workers were paid for their actual hours worked. The actual total labour cost for November was $136,800\$ 136,800. The production manager at Truffle Co has no input into the budgeting process. Truffle Co 生产高质量的手工巧克力松露，并将其销售给当地零售商。所有巧克力都是每批 16 个制作的，以适应零售商提供的标准盒子。每批的标准人工成本为 $6.00\$ 6.00 ，每批的标准人工时间为半小时。在 11 月，Truffle Co 的预算产量为 24,000 批；实际产量仅为 20,500 批。完成工作使用了 12,000 个工时，没有闲置时间。所有工人都按实际工作时间支付工资。11 月的实际总人工成本为 $136,800\$ 136,800 。Truffle Co 的生产经理对预算过程没有参与权。
At the end of October, the managing director decided to hold a meeting and offer staff the choice of either accepting a 5%5 \% pay cut or facing a certain number of redundancies. All staff subsequently agreed to accept the 5%5 \% pay cut with immediate effect. 在 10 月底，总经理决定召开一次会议，并让员工选择接受 5%5 \% 的减薪或面临一定数量的裁员。所有员工随后同意立即接受 5%5 \% 的减薪。
At the same time, the retailer requested that the truffles be made slightly softer. This change was implemented immediately and made the chocolates more difficult to shape. When recipe changes such as these are made, it takes time before the workers become used to working with the new ingredient mix, making the process 20%20 \% slower for at least the first month of the new operation. 与此同时，零售商要求松露巧克力稍微软一些。这一改动立即实施，使得巧克力更难成型。当进行此类配方调整时，工人需要一段时间才能适应新的配料混合，这使得在新操作的前至少一个月内，过程变得更慢。
The standard costing system is only updated once a year, in June, and no changes are ever made to the system outside of this. 标准成本系统每年仅在六月更新一次，除此之外，系统不会进行任何更改。
Block Co operates an absorption costing system and sells three types of product - Commodity 1, Commodity 2 and Commodity 3. Like other competitors operating in the same market, Block Co is struggling to maintain revenues and profits in face of the economic recession which has engulfed the country over the last two years. Sales prices fluctuate in the market in which Block Co operates. Consequently, at the beginning of each quarter, a market specialist, who works on a consultancy basis for Block Co, sets a budgeted sales price for each product for the quarter, based on their expectations of the market. This then becomes the ‘standard selling price’ for the quarter. The sales department itself is run by the company’s sales manager, who negotiates the actual sales prices with customers. The following budgeted figures are available for the quarter ended 31 May 20X3. Block Co 采用吸收成本法，并销售三种产品——商品 1、商品 2 和商品 3。与在同一市场运营的其他竞争对手一样，Block Co 在过去两年中一直努力在经济衰退的背景下维持收入和利润。Block Co 所在市场的销售价格波动较大。因此，在每季度初，一位为 Block Co 提供咨询服务的市场专家会根据他们对市场的预期为每种产品设定一个预算销售价格，这随后成为该季度的“标准销售价格”。销售部门由公司的销售经理负责，他与客户协商实际销售价格。以下是截至 20X3 年 5 月 31 日的季度的预算数据。
Bromuct 布罗姆克特
Burgetea proctuction ond selles units 预算生产和销售单位
Sionderd selling price per unt 标准销售单价
Standind voreble production costs per unt 标准可变生产成本每单位
Commodity 1 商品 1
30,000
$30
$18
Commodity 2 商品 2
28,000
$35
$28.40
Commodity 3 商品 3
26,000
$41.60
$26.40
Bromuct Burgetea proctuction ond selles units Sionderd selling price per unt Standind voreble production costs per unt
Commodity 1 30,000 $30 $18
Commodity 2 28,000 $35 $28.40
Commodity 3 26,000 $41.60 $26.40| Bromuct | Burgetea proctuction ond selles units | Sionderd selling price per unt | Standind voreble production costs per unt |
| :---: | :---: | :---: | :---: |
| Commodity 1 | 30,000 | $30 | $18 |
| Commodity 2 | 28,000 | $35 | $28.40 |
| Commodity 3 | 26,000 | $41.60 | $26.40 |
Block Co uses absorption costing. Fixed production overheads are absorbed on the basis of direct machine hours and the budgeted cost of these for the quarter ended 31 May 20 xx320 \times 3 was $174,400\$ 174,400. Commodities 1,2 and 3 use 0.2 hours, 0.6 hours and 0.8 hours of machine time respectively. Block Co 使用吸收成本法。固定生产费用按直接机器工时分配，截至 5 月 31 日的季度预算成本为 $174,400\$ 174,400 。商品 1、2 和 3 分别使用 0.2 小时、0.6 小时和 0.8 小时的机器工时。
The following data shows the actual sales prices and volumes achieved for each product by Block Co for the quarter ended 31 May 20X3 and the average market prices per unit. 以下数据显示了 Block Co 在截至 20X3 年 5 月 31 日的季度中每种产品的实际销售价格和销售量以及每单位的平均市场价格。
Prodiliot 产品
Acurl protuction and solles units 实际生产和销售单位
Acival selling price per unft 实际销售价格每单位
Averoge merls i phles oer bint 平均每小时英里数
Commodity 1 商品 1
29,800
$31
$32.20
Commodity 2 商品 2
30,400
$34
$33.15
Commodity 3 商品 3
25,600
$40.40
$39.10
Prodiliot Acurl protuction and solles units Acival selling price per unft Averoge merls i phles oer bint
Commodity 1 29,800 $31 $32.20
Commodity 2 30,400 $34 $33.15
Commodity 3 25,600 $40.40 $39.10| Prodiliot | Acurl protuction and solles units | Acival selling price per unft | Averoge merls i phles oer bint |
| :---: | :---: | :---: | :---: |
| Commodity 1 | 29,800 | $31 | $32.20 |
| Commodity 2 | 30,400 | $34 | $33.15 |
| Commodity 3 | 25,600 | $40.40 | $39.10 |
The following variances have already been correctly calculated for Commodities 1 and 2: 以下差异已正确计算为 Commodities 1 和 2：
Sales price operational variances 销售价格操作差异
Commodity 1: $35,760 Adverse 商品 1：$35,760 不利
Commodity 2: $25,840 Favourable 商品 2：$25,840 有利
Sales price planning variances 销售价格计划差异
Commodity 1: $65,560 Favourable 商品 1：$65,560 有利
Commodity 2: $56,240 Adverse 商品 2：$56,240 不利
278 Newtown School (June 2013) 278 纽敦学校（2013 年 6 月）
Newtown School’s head teacher has prepared the budget for the year ending 31 May 20X4. The government pays the school $1,050\$ 1,050 for each child registered at the beginning of the school year, which is June 1, and $900\$ 900 for any child joining the school part-way through the year. The school does not have to refund the money to the government if a child leaves the school part-way through the year. The number of pupils registered at the school on 1 June 20X3 is 690, which is 10%10 \% lower than the previous year. Based on past experience, the probabilities for the number of pupils starting the school part-way through the year are as follows: 牛顿学校的校长已经为截至 20X4 年 5 月 31 日的年度编制了预算。政府为每个在学年开始时（即 6 月 1 日）注册的孩子支付 $1,050\$ 1,050 ，为任何在学年中途加入学校的孩子支付 $900\$ 900 。如果孩子中途离开学校，学校不需要向政府退款。20X3 年 6 月 1 日在学校注册的学生人数为 690 人，比上一年减少了 10%10 \% 。根据过去的经验，中途加入学校的学生的概率如下：
Probalbilig 概率
No. of pupils pining late 中途加入的学生人数
0.2
50
0.3
20
0.5
26
Probalbilig No. of pupils pining late
0.2 50
0.3 20
0.5 26| Probalbilig | No. of pupils pining late |
| :--- | :--- |
| 0.2 | 50 |
| 0.3 | 20 |
| 0.5 | 26 |
The head teacher admits to being ‘poor with numbers’ and does not understand probabilities so, when calculating budgeted revenue, they just calculate a simple average for the number of pupils expected to join late. Their budgeted revenue for the year ending 31 May 20X4 is therefore as follows: 校长承认自己“不擅长数字”，也不懂概率，因此在计算预算收入时，他们只是简单地计算了预计晚入学学生的平均数。因此，截至 20X4 年 5 月 31 日的年度预算收入如下：
Pupils 学生
Rate per pupil 每名学生费用
Total income 总收入
Pupils registered at beginning of school year 学年开始时注册的学生人数
690
$1,050\$ 1,050
$724,500\$ 724,500
Average expected number of new joiners 平均预期新加入者人数
32
$900\$ 900
$28,800\$ 28,800
$753,300\$ 753,300
Pupils Rate per pupil Total income
Pupils registered at beginning of school year 690 $1,050 $724,500
Average expected number of new joiners 32 $900 $28,800
$753,300| | Pupils | Rate per pupil | Total income |
| :--- | ---: | ---: | ---: |
| Pupils registered at beginning of school year | 690 | $\$ 1,050$ | $\$ 724,500$ |
| Average expected number of new joiners | 32 | $\$ 900$ | $\$ 28,800$ |
| | | | $\$ 753,300$ |
The head teacher uses incremental budgeting to budget for their expenditure, taking actual expenditure for the previous year as a starting point and simply adjusting it for inflation, as shown below. 校长使用增量预算法来预算他们的支出，以上一年的实际支出为起点，并简单地根据通货膨胀进行调整，如下所示。
Note
Actual cost for
y/e 31 May 20X3
Actual cost for
y/e 31 May 20X3| Actual cost for |
| ---: | :--- |
| y/e 31 May 20X3 |
Budgeted cost for
y/e 31 May 20X4| Budgeted cost for |
| ---: |
| y/e 31 May 20X4 |
Repairs and maintenance 维修和维护
1
44,000
+3%+3 \%
$\$
Salaries 工资
2
620,000
+2%+2 \%
45,320
Capital expenditure 资本支出
3
65,000
+6%+6 \%
632,400_\underline{632,400}
Total budgeted expenditure 总预算支出
68,900_\underline{68,900}
Budget surplus 预算盈余
746,620_\underline{746,620}
Note"Actual cost for
y/e 31 May 20X3" "Inflationary
adjustment" "Budgeted cost for
y/e 31 May 20X4"
Repairs and maintenance 1 44,000 +3% $
Salaries 2 620,000 +2% 45,320
Capital expenditure 3 65,000 +6% 632,400_
Total budgeted expenditure 68,900_
Budget surplus 746,620_ | | NoteActual cost for <br> y/e 31 May 20X3 | Inflationary <br> adjustment | Budgeted cost for <br> y/e 31 May 20X4 | |
| :--- | ---: | ---: | ---: | ---: |
| Repairs and maintenance | 1 | 44,000 | $+3 \%$ | $\$$ |
| Salaries | 2 | 620,000 | $+2 \%$ | 45,320 |
| Capital expenditure | 3 | 65,000 | $+6 \%$ | $\underline{632,400}$ |
| Total budgeted expenditure | | | $\underline{68,900}$ | |
| Budget surplus | | $\underline{746,620}$ | | |
Notes. 笔记。 1$30,0001 \$ 30,000 of the costs for the year ended 31 May 20X3 related to standard maintenance checks and repairs that have to be carried out by the school every year in order to comply with government health and safety standards. These are expected to increase by 3%3 \% in the coming year. In the year ended 31 May 20X3, $14,000\$ 14,000 was also spent on redecorating some of the classrooms. No redecorating is planned for the coming year. 1$30,0001 \$ 30,000 的成本与截至 20X3 年 5 月 31 日的年度相关的标准维护检查和维修费用，这些是学校每年必须进行的，以符合政府的健康和安全标准。预计这些费用将在来年增加 3%3 \% 。在截至 20X3 年 5 月 31 日的年度中， $14,000\$ 14,000 还用于重新装饰一些教室。来年没有计划进行重新装饰。
2 One teacher earning a salary of $26,000 left the school on 31 May 20X3 and there are no plans to replace them. However, a 2%2 \% pay rise will be given to all staff with effect from 1 December 20 xx320 \times 3. 2 一位年薪$26,000 的教师于 20X3 年 5 月 31 日离开学校，且没有替换计划。然而，所有员工将从 20 xx320 \times 3 年 12 月 1 日起获得 2%2 \% 的加薪。
3 The full $65,000\$ 65,000 actual costs for the year ended 31 May 20X3 related to improvements made to the school gym. This year, the canteen is going to be substantially improved, although the extent of the improvements and level of service to be offered to pupils is still under discussion. There is a 0.7 probability that the cost will be $145,000\$ 145,000 and a 0.3 probability that it will be $80,000\$ 80,000. These costs must be paid in full before the end of the year ending 31 May 20 xx420 \times 4. 截至 20X3 年 5 月 31 日的年度， $65,000\$ 65,000 的实际成本与学校体育馆的改善有关。今年，食堂将进行大幅改善，尽管改善的程度和向学生提供的服务水平仍在讨论中。有 0.7 的概率成本为 $145,000\$ 145,000 ，0.3 的概率成本为 $80,000\$ 80,000 。这些成本必须在 20 xx420 \times 4 年 5 月 31 日之前全额支付。
The school’s board of governors, who review the budget, are concerned that the budget surplus has been calculated incorrectly. They believe that it should have been calculated using expected income, based on the probabilities provided, and using expected expenditure, based on the information provided in Notes 1 to 3. They believe that incremental budgeting is not proving a reliable tool for budget setting in the school since, for the last three years, there have been shortfalls of cash despite a budget surplus being predicted. Since the school has no other source of funding available to it, these shortfalls have had serious consequences, such as the closure of the school kitchen for a considerable period in the last school year, meaning that no hot meals were available to pupils. This is thought to have been the cause of the 10%10 \% fall in the number of pupils registered at the school on 1 June 20 xx320 \times 3. 学校董事会负责审查预算，他们担心预算盈余的计算有误。他们认为应该根据提供的概率使用预期收入，并根据注释 1 至 3 中提供的信息使用预期支出来计算。他们认为增量预算在学校预算设定中并不可靠，因为在过去三年中，尽管预测有预算盈余，但现金仍然短缺。由于学校没有其他资金来源，这些短缺已经造成了严重后果，例如在上一个学年中，学校厨房关闭了相当长的一段时间，导致学生无法获得热餐。这被认为是 10%10 \% 年 6 月 1 日学校注册学生人数下降 20 xx320 \times 3 的原因。
Vegan Co is based in Zeeland and manufactures a wide range of non-meat and non-dairy products, which it supplies to retailers. Its mission is: Vegan Co 总部位于泽兰，生产各种非肉类和非乳制品，供应给零售商。其使命是：
‘To produce high quality, cruelty-free products sourced from local ingredients.’ ‘生产高质量、无残忍的产品，原料来自本地。’
Vegan Co uses a just-in-time system and holds no inventories. Its best-selling product is soya milk and for the month of November, production levels were as follows: Vegan Co 采用准时生产系统，不持有库存。其最畅销的产品是豆奶，11 月份的生产水平如下：
Burgeted production level (units) 预算生产水平（单位）
实际生产水平（单位）
Actual production level
(units)
Actual production level
(units)| Actual production level |
| :---: |
| (units) |
Soya milk : 豆浆：
440,000
480,000
Burgeted production level (units) "Actual production level
(units)"
Soya milk : 440,000 480,000| Burgeted production level (units) | Actual production level <br> (units) | |
| :--- | :--- | :--- | :--- |
| Soya milk : | 440,000 | 480,000 |
The main ingredients used in soya milk are soybeans and sugar, both of which are grown within 50 km of Vegan Co’s premises. Vegan Co markets its soya milk on this basis, making it appeal to customers committed to caring for the environment. 豆浆的主要原料是大豆和糖，这两种原料都在 Vegan Co 公司所在地 50 公里范围内种植。Vegan Co 公司以此为基础推广其豆浆，使其吸引那些致力于环保的顾客。
Extracts from the standard cost card per unit of soya milk for November are shown below: 11 月份豆浆每单位标准成本卡的部分摘录如下：
Ingredient 成分
Quantity 数量
Cosi per ig 每份
Soybeans 大豆
0.200 kg (200 grams) 0.200 千克（200 克）
$5.90\$ 5.90
Sugar 糖
0.012 kg (12 grams) 0.012 千克（12 克）
O.
$1.80\$ 1.80
Ingredient Quantity Cosi per ig
Soybeans 0.200 kg (200 grams) $5.90
Sugar 0.012 kg (12 grams) O. $1.80| Ingredient | Quantity | Cosi per ig | |
| :--- | :--- | :--- | :--- |
| Soybeans | 0.200 kg (200 grams) | $\$ 5.90$ | |
| Sugar | 0.012 kg (12 grams) | O. | $\$ 1.80$ |
Vegan Co used 94,000kg94,000 \mathrm{~kg} of soybeans and 5,280kg5,280 \mathrm{~kg} of sugar in its actual production of soya milk in November. The actual cost to Vegan Co of soybeans in November was $5.70\$ 5.70 per kg and the Vegan Co 在 11 月份的实际生产中使用 94,000kg94,000 \mathrm{~kg} 大豆和 5,280kg5,280 \mathrm{~kg} 糖来生产豆奶。11 月份大豆的实际成本为每公斤 $5.70\$ 5.70 ，
actual cost of sugar was $1.90\$ 1.90 per kg . The market price in Zeeland for soybeans decreased by 10%10 \% in November, but for sugar it increased by 20%20 \%. This was due to an unusually cooler winter, which had a positive effect on soybean crops but a negative one on sugar crops. The purchasing manager is responsible for negotiating prices with suppliers. 糖的实际成本为每公斤 $1.90\$ 1.90 。在 Zeeland，大豆的市场价格在 11 月份下降了 10%10 \% ，而糖的价格则上涨了 20%20 \% 。这是由于异常寒冷的冬季，这对大豆作物有积极影响，但对糖作物有负面影响。采购经理负责与供应商谈判价格。
Vegan Co made a change to the standard mix at the beginning of November, reducing sugar to 10 grams per unit in order to comply with new government legislation. To try to maintain the consistency of the milk, Vegan Co also decreased the soybeans content from 200 grams per unit to 190 grams per unit at the same time. The production manager is responsible for the product mix at Vegan Co. Vegan Co 在 11 月初对标准配方进行了调整，将糖的含量减少到每单位 10 克，以符合新的政府法规。为了尽量保持牛奶的稠度，Vegan Co 同时将大豆的含量从每单位 200 克减少到 190 克。生产经理负责 Vegan Co 的产品配方。
None of the above changes to prices and quantities were reflected in the standard cost card for November, which is prepared by the accounts department and updated twice a year, despite both the purchasing and production managers stating that this is not frequent enough. 以上价格和数量的变化均未反映在 11 月份的标准成本卡中，该成本卡由财务部门编制，每年更新两次，尽管采购和生产经理都表示这不够频繁。
Required 必需
(a) For EACH ingredient (soybeans and sugar), calculate the following variances for the month of November: (a) 对于每种原料（大豆和糖），计算以下 11 月份的差异：
(i) Material price planning variance. (i) 材料价格计划差异。
(ii) Material price operational variance. (ii) 材料价格操作差异。
(iii) Material usage planning variance. (iii) 材料用量计划差异。
(iv) Material usage operational variance. (iv) 材料使用操作差异。
(b) Assess the performance of both the production manager and the purchasing manager for the month of November. (b) 评估生产经理和采购经理在 11 月份的表现。
Note. There are up to two marks available for additional calculations. 注：最多可获得两分的额外计算。
(Total = 20 marks) (总分 = 20 分)
280 Valet Co (June 2014) 280 代客公司（2014 年 6 月）
Valet Co is a car valeting (cleaning) company. It operates in the country of Strappia, which has been badly affected by the global financial crisis. Petrol and food prices have increased substantially in the last year and the average disposable household income has decreased by 30%30 \%. Recent studies have shown that the average car owner keeps their car for five years before replacing it, rather than three years as was previously the case. Figures over recent years also show that car sales in Strappia are declining, while business for car repairs is on the increase. Valet Co 是一家汽车清洗公司。它在受全球金融危机严重影响的 Strappia 国家运营。过去一年中，汽油和食品价格大幅上涨，家庭平均可支配收入下降了 30%30 \% 。最近的研究表明，车主平均将汽车保留五年才更换，而以前是三年。近年来的数据还显示，Strappia 的汽车销量在下降，而汽车维修业务却在增加。
Valet Co offers two types of valet - a full valet and a mini valet. A full valet is an extensive clean of the vehicle, inside and out; a mini valet is a more basic clean of the vehicle. Until recently, four similar businesses operated in Valet Co’s local area, but one of these closed down three months ago after a serious fire on its premises. Valet Co charges customers $50\$ 50 for each full valet and $30\$ 30 for each mini valet and this price never changes. Their budget and actual figures for the last year were as follows: Valet Co 提供两种类型的代客服务——全车代客和迷你代客。全车代客是对车辆内外进行彻底清洁；迷你代客是对车辆进行更基本的清洁。直到最近，Valet Co 所在地区有四家类似的商家在运营，但其中一家在三个月前因严重火灾而关闭。Valet Co 对每位顾客的全车代客收费 $50\$ 50 ，迷你代客收费 $30\$ 30 ，且价格从未改变。他们去年的预算和实际数据如下：
The budgeted contribution to sales ratios for the two types of valet are 44.6%44.6 \% for full valets and 55%55 \% for mini valets. 两种类型洗车的预算贡献销售比率分别为 44.6%44.6 \% （全洗）和 55%55 \% （迷你洗）。
Glove Co makes high quality, hand-made gloves which it sells for an average of $180\$ 180 per pair. The standard cost of labour for each pair is $42\$ 42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand. 37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930\$ 531,930. Glove Co 生产高品质的手工手套，每双平均售价为 $180\$ 180 。每双手套的标准人工成本为 $42\$ 42 ，每双手套的标准工时为三小时。在上个季度，Glove Co 的预算产量为 12,000 双，但实际产量为 12,600 双以满足需求。完成工作共使用了 37,000 小时，且没有闲置时间。该季度的总人工成本为 $531,930\$ 531,930 。
At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo onto the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2%2 \% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes. 在上个季度初，手套的设计略有改变。新设计要求工人在每双手套的背面缝上公司的标志，估计每双手套需要 15 分钟来完成这一步骤。然而，没有人告诉负责更新标准成本的会计师，每双手套的标准时间需要进行调整。同样，尽管所有工人在上个季度初都获得了 2%2 \% 的加薪，但会计师也没有被告知这一情况。因此，标准成本并未更新以反映这些变化。
When overtime is required, workers are paid 25%25 \% more than their usual hourly rate. 当需要加班时，工人的工资比他们通常的小时工资高出 25%25 \% 。
282 SU Co (Mar/Jun 2017) 282 SU 公司 (2017 年 3 月/6 月)
The School Uniform Company (SU Co) manufactures school uniforms. One of its largest contracts is with the Girls’ Private School Trust (GPST), which has 35 schools across the country, all with the same school uniform. 学校制服公司（SU Co）生产学校制服。其最大的合同之一是与全国拥有 35 所学校的私立女子学校信托基金（GPST）签订的，所有学校都使用相同的校服。
After a recent review of the uniform at the GPST schools, the school’s spring/summer dress has been re-designed to incorporate a dropped waistband. Each new dress now requires 2.2 metres of material, which is 10%10 \% more material than the previous style of dress required. However, a new material has also been chosen by the GPST which costs only $2.85\$ 2.85 per metre which is 5%5 \% cheaper than the material used on the previous dresses. In February, the total amount of material used and purchased at this price was 54,560 metres. 在最近对 GPST 学校校服的审查后，学校的春夏连衣裙被重新设计，加入了低腰设计。每件新连衣裙现在需要 2.2 米布料，这比之前的款式多用了 10%10 \% 米布料。然而，GPST 还选择了一种新布料，每米仅需 $2.85\$ 2.85 元，比之前使用的布料便宜 5%5 \% 元。二月份，以这个价格购买和使用的布料总量为 54,560 米。
The design of the new dresses has meant that a complicated new sewing technique needed to be used. Consequently, all staff required training before they could begin production. The manager of the sewing department expected each of the new dresses to take ten minutes to make as compared to eight minutes per dress for the old style. SU Co has 24 staff, each of whom works 160 hours per month and is paid a wage of $12\$ 12 per hour. All staff worked all of their contracted hours in February on production of the GPST dresses and there was no idle time. No labour rate variance arose in February. 新连衣裙的设计意味着需要使用一种复杂的新缝纫技术。因此，所有员工在开始生产之前都需要接受培训。缝纫部门经理预计每件新连衣裙的制作时间为十分钟，而旧款式的每件制作时间为八分钟。SU 公司有 24 名员工，每人每月工作 160 小时，每小时工资为 $12\$ 12 。所有员工在二月份都按合同工作时间生产 GPST 连衣裙，没有闲置时间。二月份没有产生人工费率差异。
Activity levels for February were as follows: 二月份的活动水平如下：
Budgeted production and sales (units) 30,000 预算生产和销售（单位）30,000
Actual production and sales (units) 24,000 实际生产和销售（单位）24,000
The production manager at SU Co is responsible for all purchasing and production issues which occur. SU Co uses standard costing and usually, every time a design change takes place, the standard cost card is updated prior to production commencing. However, the company accountant responsible for updating the standards has been off sick for the last two months. Consequently, the standard cost card for the new dress has not yet been updated. SU 公司的生产经理负责处理所有采购和生产问题。SU 公司使用标准成本法，通常每次设计变更时，标准成本卡会在生产开始前更新。然而，负责更新标准的公司会计师在过去两个月里因病请假。因此，新裙子的标准成本卡尚未更新。
Kappa Co produces Omega, an animal feed made by mixing and heating three ingredients: Alpha, Beta and Gamma. Kappa 公司生产 Omega，这是一种通过混合和加热三种成分（Alpha、Beta 和 Gamma）制成的动物饲料。
The company uses a standard costing system to monitor its costs. 该公司使用标准成本系统来监控其成本。
The standard material cost for 100 kg of Omega is as follows: 每 100 公斤 Omega 的标准材料成本如下：
Input 输入
Kg 公斤
Cost per kg 每公斤成本
Cost per 100 kg of Omega 每 100 公斤欧米茄成本
$\$
$\$
Alpha 阿尔法
40
2.00
80.00
Beta
60
5.00
300.00
Gamma 伽马
20 _\underline{20}
1.00
20.00 _\underline{20.00}
Total 总计
120
400.00
Input Kg Cost per kg Cost per 100 kg of Omega
$ $
Alpha 40 2.00 80.00
Beta 60 5.00 300.00
Gamma 20 _ 1.00 20.00 _
Total 120 400.00| Input | Kg | Cost per kg | Cost per 100 kg of Omega |
| :--- | :--- | ---: | ---: |
| | | $\$$ | $\$$ |
| Alpha | 40 | 2.00 | 80.00 |
| Beta | 60 | 5.00 | 300.00 |
| Gamma | $\underline{20}$ | 1.00 | $\underline{20.00}$ |
| Total | 120 | | 400.00 |
Notes. 注释
1 The mixing and heating process is subject to a standard evaporation loss. 混合和加热过程受到标准蒸发损失的影响。
2 Alpha, Beta and Gamma are agricultural products and their quality and price varies significantly from year to year. Standard prices are set at the average market price over the last five years. Kappa Co has a purchasing manager who is responsible for pricing and supplier contracts. 2 Alpha、Beta 和 Gamma 是农产品，其质量和价格每年都有显著变化。标准价格设定为过去五年的平均市场价格。Kappa 公司有一位采购经理，负责定价和供应商合同。
3 The standard mix is set by the finance department. The last time this was done was at the product launch which was five years ago. It has not changed since. 标准混合比例由财务部门设定。上一次设定是在五年前产品发布时，此后一直没有改变。
Last month 4,600kg4,600 \mathrm{~kg} of Omega was produced, using the following inputs: 上个月生产了 4,600kg4,600 \mathrm{~kg} 的 Omega，使用了以下投入：
At the end of each month, the production manager receives a standard cost operating statement from Kappa Co’s performance manager. The statement contains material price and usage variances, labour rate and efficiency variances, and overhead expenditure and efficiency variances for the previous month. No commentary on the variances is given and the production manager receives no other feedback on the efficiency of the Omega process. 每月末，生产经理会收到 Kappa 公司绩效经理发来的标准成本运营报表。该报表包含上个月的材料价格和用量差异、人工工资率和效率差异，以及间接费用支出和效率差异。报表中没有对差异的评论，生产经理也没有收到关于 Omega 流程效率的其他反馈。
Required 要求
(a) Calculate the following variances for the last month: (a) 计算上个月的以下差异：
(i) The material usage variance for each ingredient and in total (i) 每种材料的用量差异及总差异
(ii) The total material mix variance (ii) 材料混合差异总额
(iii) The total material yield variance (iii) 材料产量差异总额
(b) Discuss the problems with the current system of calculating and reporting variances for assessing the performance of the production manager. (b) 讨论当前计算和报告差异的系统在评估生产经理绩效时存在的问题
Section A 第一部分
OTQ bank - Performance measurement and control OTQ 题库 - 绩效衡量与控制
(54 mins) (54 分钟)
284 Grey Co has two divisions, Division A and Division B. Division A manufactures component T500 which it sells to Division B and to external customers. Division A has an annual capacity to produce 20,000 units of component T500 and has estimated external sales of 12,000 units of component T500 for the current year. 284 Grey 公司有两个部门，A 部门和 B 部门。A 部门生产组件 T500，并将其销售给 B 部门和外部客户。A 部门每年有能力生产 20,000 个 T500 组件，并估计今年外部销售 12,000 个 T500 组件。
Each unit of component T 500T 500 costs $20\$ 20 to make (made up of $15\$ 15 of variable cost and $5\$ 5 of fixed cost). Division A sells component T500 to external customers for $22\$ 22 each. 每个 T500 组件的制造成本为 $20\$ 20 （包括 $15\$ 15 的变动成本和 $5\$ 5 的固定成本）。A 部门以 $22\$ 22 的价格向外部客户销售 T500 组件。
Division B needs to purchase 14,000 units of component T500 in the current year. 部门 B 今年需要购买 14,000 个 T500 组件。
Assuming that decisions are made in the best interest of the company, what is the minimum TOTAL cost which Division B would expect to pay to Division A for supplies of component T500 for the current year (to the nearest whole $)? 假设决策是以公司的最佳利益为出发点，B 部门在当前年度为从 A 部门采购 T500 组件所期望支付的最低总成本是多少（四舍五入到最接近的整数美元）？
(Mar/Jun 2023) (2023 年 3 月/6 月)
$
285 In a company with a divisionalised structure, Division A transfers its output to Division B. Division A produces just one item, Component XX. Division BB makes and sells an end product that requires one unit of Component XX. 在一家采用事业部制结构的公司中，事业部 A 将其产出转移给事业部 B。事业部 A 只生产一种产品，即组件 XX 。事业部 BB 制造并销售一种最终产品，该产品需要一个单位的组件 XX 。 $\$ per unit of XX 每单位 XX 的 $\$
Marginal cost of production in Division A 8 事业部 A 的边际生产成本 8
Fixed overhead cost of production 3 生产的固定间接成本 3
Cost of selling in the external market 1 外部市场销售成本 1
Market price in the external market 16 外部市场价格 16
Division BB contribution from further processing Component XX, before deducting the transfer cost 部门 BB 从进一步加工组件 XX 中获得的贡献，扣除转移成本前
Division A is working at full capacity. 部门 A 正在满负荷运转。
What should be the minimum transfer price per unit of Component XX in this situation? 在这种情况下，Component XX 的最低转移价格应该是多少？ ◻\square
286 The following statements have been made about performance measurements in not-forprofit organisations. 286 关于非营利组织的绩效衡量，以下陈述已被提出。
(1) Not-for-profit organisations do not have financial objectives. (1) 非营利组织没有财务目标。
(2) The outputs produced by not-for-profit organisations are easier to measure than output of commercial companies. (2) 非营利组织产生的产出比商业公司的产出更容易衡量。
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 O2
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
(2 marks) （2 分）
287 Which of the following figures would be the most suitable for divisional profit for the purpose of performance measurement? 287 以下哪个数字最适合作为部门利润用于绩效评估？
O Gross profit O 毛利润
O Profit before interest and tax O 息税前利润
O Profit before tax O 税前利润
O Profit after tax 税后利润
288 Organisations may need to develop performance measures to ensure that the needs of stakeholders are met. 288 组织可能需要制定绩效指标，以确保满足利益相关者的需求。
Which TWO of the following measures are geared towards customer needs?Profit margin 以下哪两项指标是针对客户需求的？利润率 ◻\square Percentage of repeat customers ◻\square 重复客户百分比 ◻\square Number of warranty claims 保修索赔数量 ◻\square Dividend yield ◻\square 股息收益率
289 A hospital wishes to establish a performance measurement for its ‘quality of care’, and in particular its adherence to appointment times for patients receiving medical checks. 289 一家医院希望为其“护理质量”建立一个绩效衡量标准，特别是其遵守患者接受医疗检查的预约时间。
Which of the following performance measurements would be the most suitable for this purpose? 以下哪种性能测量方法最适合这一目的？
O Average length of appointments O 预约的平均时长
O Average number of appointments per day O 每天的平均预约数量
O Average number of days from making an appointment to the appointment date O 从预约到预约日期的平均天数
O Average waiting time at the hospital O 医院平均等待时间
290 A company that uses a balanced scorecard approach to performance measurement has recorded the following data for the previous financial year. 一家采用平衡计分卡方法进行绩效评估的公司记录了上一财年的以下数据。
{:[," Products introduced to "],[" market within the "]:}\begin{array}{rr}
& \text { Products introduced to } \\
\text { market within the }
\end{array}
产品数量
Number of
products
Number of
products| Number of |
| :---: |
| products |
Research and development costs $150,000\$ 150,000 研发成本 $150,000\$ 150,000
Which of the following would be the most suitable measure of performance from the innovation and learning perspective in a balanced scorecard? 在平衡计分卡的创新与学习视角中，以下哪项是最合适的绩效衡量标准？
O Development cost per new product O 每个新产品的开发成本
O Sales revenue per new product O 每个新产品的销售收入
O Sales revenue from new products as a percentage of total revenue 新产品销售收入占总收入的百分比
O Sales revenue per hour worked on new products 每小时在新产品上工作的销售收入
(2 marks) （2 分）
291 Which of the following measures of performance for public sector services is a measure of efficiency? 291 以下哪项公共部门服务的绩效衡量标准是效率的衡量标准？
O Number of patients treated per $1\$ 1 spent on the state hospital service 每花费 $1\$ 1 在州立医院服务上治疗的患者数量
O Percentage reduction in the spending budget of a government department compared with the previous year O 政府部门支出预算与上一年相比的百分比减少
O Proportion of reported crimes that are solved by the police service O 由警方解决的报告犯罪案件的比例
O Proportion of students in a state-owned college achieving good pass grades in their examinations O 国有学院学生在考试中取得良好及格成绩的比例
(2 marks) （2 分）
292 Which TWO of the following bases for setting a transfer price are most likely to result in goal congruent behaviour by BOTH the selling and receiving divisions? 292 以下哪两种转移定价基础最有可能使销售部门和接收部门都表现出目标一致的行为？ ◻\square Opportunity cost ◻\square 机会成本 ◻\square Market price ◻\square 市场价格 ◻\square Actual cost ◻\square 实际成本 ◻\square Standard full cost plus ◻\square 标准完全成本加成
(2 marks) （2 分）
293 A company had budgeted sales of $30.9\$ 30.9 million within a market worth $61.8\$ 61.8 million. When the budget was drafted, it was assumed that inflation would be 3%3 \%. After the end of the budget period, it was discovered that inflation had been 2%2 \% and that the market had been worth $65\$ 65 million. 一家公司预算销售额为 $30.9\$ 30.9 百万，市场价值为 $61.8\$ 61.8 百万。在制定预算时，假设通货膨胀率为 3%3 \% 。预算期结束后，发现通货膨胀率为 2%2 \% ，市场价值为 $65\$ 65 百万。
What is the sales revenue figure which should be used when assessing company performance (to one decimal place)? 在评估公司绩效时应使用哪个销售收入数字（保留一位小数）？
(Sep/Dec 2020) （2020 年 9 月/12 月）
$ ◻\square million $ ◻\square 百万
(2 marks) （2 分）
Mouse Co has a current ratio of 1.6:1. Inventory represents 30%30 \% of its current assets. Mouse Co has no positive cash balances but does have an overdraft. Mouse Co 的流动比率为 1.6:1。库存占其流动资产的 30%30 \% 。Mouse Co 没有正现金余额，但有透支。
If it sells half of its inventory for cash at a mark-up of 100%100 \% and uses the proceeds to reduce its overdraft, what will its current ratio be (to two decimal places)? (Sep/Dec 2022) 如果它以 100%100 \% 的加价出售一半库存换取现金，并用所得款项减少其透支，那么它的流动比率将是多少（保留两位小数）？(Sep/Dec 2022) ◻\square
295 The following statements have been made about performance measurements in not-forprofit organisations. 295 关于非营利组织的绩效衡量，有以下几种说法。
(1) Providing value for money (VFM) means providing a service that is cheap, efficient and effective. (1) 提供物有所值（VFM）意味着提供廉价、高效且有效的服务。
(2) For the refuse collection department of a local government authority, the efficiency of operations can be measured by the proportion of collected refuse that is recycled. (2) 对于地方政府当局的垃圾收集部门，运营效率可以通过收集的垃圾中回收的比例来衡量。
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 O2
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
296 The following statements have been made about divisionalisation and performance measurement systems. 296 关于分权化和绩效衡量系统，有以下陈述。
(1) Residual income as a measure of performance enables fair comparisons to be made between the performances of different divisions in the company. (1) 作为绩效衡量指标的剩余收入，可以公平地比较公司不同部门的绩效。
(2) When a transfer price is based on cost because there is no external market for the transferred item, at least one of the divisional managers is likely to consider the transfer price as ‘unfair’. (2) 当转移价格基于成本，因为转移物品没有外部市场时，至少有一个部门经理可能会认为转移价格“不公平”。
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 O2
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 两者都是 1 和 2
297 Binny Co has annual sales of $960,000\$ 960,000 and a current ratio of 3.2:1. All of its sales are for cash and are priced at a mark-up on cost of 50%50 \%. The average cash balance is $40,000\$ 40,000 and the inventory turnover period is 90 days. 297 Binny 公司年销售额为 $960,000\$ 960,000 ，流动比率为 3.2:1。所有销售均为现金销售，并且以成本加价 50%50 \% 定价。平均现金余额为 $40,000\$ 40,000 ，存货周转期为 90 天。
Assuming 360 days in a year, what is Binny Co’s quick ratio (acid test ratio)? 假设一年有 360 天，Binny 公司的速动比率（酸性测试比率）是多少？
O 0.64
○ 0.53
○ 0.80
O 1.56 ○ 1.56
298 In the Fitzgerald and Moon model of performance measurement in service businesses, which of the following dimensions of performance reflects past results or achievements, rather than provides a guide or determinant for future performance? 298 在 Fitzgerald 和 Moon 的服务企业绩效测量模型中，以下哪个绩效维度反映了过去的结果或成就，而不是为未来绩效提供指导或决定因素？
O Competitiveness ○ 竞争力
O Flexibility 灵活性
O Quality 质量
O Resource utilisation 资源利用
OTQ bank - Performance measurement and control OTQ 题库 - 绩效衡量与控制
301 On which TWO of the following matters would the manager of an investment centre make decisions?Granting credit to customersAdministration of centralised departmentsSettling inter-departmental disputes 301 投资中心的经理将在以下哪两个事项上做出决策？向客户提供信贷、集中管理部门的管理、解决部门间纠纷 ◻\square Inventory carrying decisions ◻\square 库存持有决策
302 At the beginning of 20X2, a division has capital employed, consisting of non-current assets of $2\$ 2 million (at carrying value) and working capital of $0.2\$ 0.2 million. These are expected to earn a profit in 20X2 of $0.5\$ 0.5 million, after depreciation of $0.4\$ 0.4 million. A new machine will be installed at the beginning of 20X2. It will cost $0.8\$ 0.8 million and will require an additional $0.1\$ 0.1 million in working capital. It will add $0.35\$ 0.35 million to divisional profits before deducting depreciation. This machine will have a four-year life and no residual value: depreciation is by the straight-line method. When calculating ROI, capital employed is taken at its midyear value. 302 在 20X2 年初，一个部门拥有资本，包括账面价值为 $2\$ 2 百万的非流动资产和 $0.2\$ 0.2 百万的营运资本。预计这些资产在 20X2 年将产生 $0.5\$ 0.5 百万的利润，扣除 $0.4\$ 0.4 百万的折旧。20X2 年初将安装一台新机器，成本为 $0.8\$ 0.8 百万，并需要额外的 $0.1\$ 0.1 百万营运资本。它将在扣除折旧前为部门利润增加 $0.35\$ 0.35 百万。这台机器的使用寿命为四年，无残值：折旧采用直线法。在计算投资回报率时，资本采用年中值。
What is the expected ROI of the division in 20X2? 20X2 年该部门的预期投资回报率是多少？
21.7%21.7 \%
23.2%
○ 24.1%
○ 26.0%26.0 \%
(2 marks) （2 分）
303 A company has two Divisions, AA and BB. Division A manufactures a component which is transferred to Division B. Division B uses two units of the component from Division AA in every item of finished product that it makes and sells. The transfer price is $43\$ 43 per unit of the component. 303 一家公司有两个部门， AA 和 BB 。部门 A 制造一种组件，该组件被转移到部门 B。部门 B 在其制造和销售的每件成品中使用来自部门 AA 的两个组件单位。组件的转移价格为每单位 $43\$ 43 。
Selling price of finished product made in Division B B 部门生产的成品销售价格
Variable production costs in Division B, excluding the B 部门的可变生产成本，不包括
cost of transfers from Division A 从 A 部门转移的成本
Variable selling costs, chargeable to the division 可归责于该部门的可变销售成本
Fixed costs 固定成本
External sales in units 外部销售数量
Investment in the division 部门投资
The company uses 16%16 \% as its cost of capital. 公司使用 16%16 \% 作为其资本成本。
What is the residual income of Division B for the period? 部门 B 在该期间的剩余收益是多少？
$
(2 marks) （2 分）
304 A company has a divisionalised structure in which Division A transfers its output to Division B. There is no external market for the transferred item and cost will be used as the basis for setting a transfer price. 304 一家公司采用分部门结构，其中 A 部门将其产出转移给 B 部门。转移物品没有外部市场，成本将作为设定转移价格的基础。
Which of the following will be the most appropriate basis for negotiating and agreeing a transfer price? 以下哪一项将是最适合协商和达成转移价格的基础？
O Actual cost O 实际成本
O Actual cost plus a profit margin equal to a percentage of cost 实际成本加上等于成本百分比的利润
O Standard cost 标准成本
O Standard cost plus a profit margin equal to a percentage of cost 标准成本加上等于成本百分比的利润
An investment centre has prepared the following forecasts for the next financial year. 一个投资中心已经为下一个财年准备了以下预测。
Operating profit before depreciation 折旧前营业利润
85,000
Depreciation 折旧
20,000
Net current assets at beginning of year 年初净流动资产
30,000
Carrying value of non-current assets at beginning of year 年初非流动资产账面价值
180,000
Operating profit before depreciation 85,000
Depreciation 20,000
Net current assets at beginning of year 30,000
Carrying value of non-current assets at beginning of year 180,000| | |
| :--- | :--- |
| Operating profit before depreciation | 85,000 |
| Depreciation | 20,000 |
| Net current assets at beginning of year | 30,000 |
| Carrying value of non-current assets at beginning of year | 180,000 |
The centre manager is now considering whether to sell a machine that is included in these forecasts. The machine would add $2,500\$ 2,500 to divisional profit next year after depreciation of $500\$ 500. It has a carrying value of $6,000\$ 6,000 and could be sold for this amount. They would use the proceeds from the sale plus additional cash from Head Office to purchase a new machine for $15,000\$ 15,000. This new machine would add $5,200\$ 5,200 to divisional profit next year after depreciation of $2,000. 中心经理现在正在考虑是否出售一台包含在这些预测中的机器。这台机器将在明年为部门利润增加 $2,500\$ 2,500 ，扣除折旧 $500\$ 500 。它的账面价值为 $6,000\$ 6,000 ，可以以这个金额出售。他们将使用出售所得加上总部的额外现金购买一台新机器，价格为 $15,000\$ 15,000 。这台新机器将在明年为部门利润增加 $5,200\$ 5,200 ，扣除折旧$2,000。
What will be the expected return on investment (ROI) for the division next year, assuming that the manager acquires the new machine and that non-current assets are valued at the start of year carrying amount for the purpose of the ROI calculation? 假设经理购买了新机器，并且非流动资产在 ROI 计算中按年初账面价值计算，那么明年该部门的预期投资回报率（ROI）是多少？ ◻\square %
Which of the following is NOT usually a consequence of divisionalisation? 以下哪一项通常不是分权化的后果？
O Duplication of some activities and costs O 某些活动和成本的重复
O Goal congruence in decision-making 决策中的目标一致性
O Faster decision-making at operational level 在操作层面更快的决策
O Reduction in head office control over operations 总部对运营控制的减少
307 Classify the following into qualitative and quantitative aspects of non-financial performance. 307 将以下内容分类为非财务绩效的定性和定量方面。
A typical balanced scorecard measures performance from four different perspectives. Which perspective is concerned with measuring ‘What must we excel at?’ 一个典型的平衡计分卡从四个不同的角度衡量绩效。哪个角度关注衡量“我们必须在哪些方面表现出色？”
O Customer perspective 客户视角
O Financial perspective 财务视角
O Innovation and learning perspective 创新与学习视角
O Internal business perspective 内部业务视角
309 The 3Es are often used to assess performance in non-profit making organisations, especially in relation to value for money. 3E 常被用来评估非营利组织的绩效，尤其是在资金使用效率方面。
Which THREE of the following Es are used? 以下哪三个 E 被使用？ ◻\square Efficiency ◻\square 效率 ◻\square Effectiveness ◻\square 效果 ◻\square Economy ◻\square 经济 ◻\square Enterprise ◻\square 企业 ◻\square Efficacy ◻\square 效能 ◻\square Expediency ◻\square 权宜 ◻\square Endurance ◻\square 耐力
(2 marks) （2 分）
310 A division is considering investing in capital equipment costing $2.7\$ 2.7 million. The useful economic life of the equipment is expected to be 50 years, with no resale value at the end of the period. The forecast return on the initial investment is 15%15 \% per annum before depreciation. The division’s cost of capital is 7%7 \% ? 310 一个部门正在考虑投资于成本为 $2.7\$ 2.7 百万的资本设备。该设备的经济使用寿命预计为 50 年，期末无残值。预计初始投资的回报率为每年 15%15 \% （扣除折旧前）。该部门的资本成本为 7%7 \% ？
What is the expected annual residual income of the initial investment? 初始投资的预期年度剩余收益是多少？
O $0
O ($270,000) O（$270,000）
O $162,000
O $216,000
311 The following statements have been made about transfer pricing. 311 以下关于转移定价的陈述。
(1) Transfer pricing is almost inevitably required when a business is structured as more than one division and some divisions provide goods or services to other divisions. 当企业结构包含多个部门，并且某些部门向其他部门提供商品或服务时，几乎不可避免地需要转移定价。
(2) Where a perfect external market price exists and unit variable costs and unit selling prices are constant, the opportunity cost of transfer will be external market price or external market price less savings in selling costs. 当存在一个完美的外部市场价格，并且单位可变成本和单位销售价格不变时，转移的机会成本将是外部市场价格或外部市场价格减去销售成本的节省。
Which of the above statements is/are true? 以上陈述中哪一个是/是正确的？
01 only 仅 01
O 2 only 仅 O2
O Neither 1 nor 2 既不 1 也不 2
O Both 1 and 2 既 1 又 2
312 If the performance of a local fire service is judged in terms of its inputs rather than its outputs, which one of the following would be a suitable measure of performance? 312 如果当地消防服务的绩效是根据其投入而非产出来评判的，那么以下哪一项将是合适的绩效衡量标准？
O Average response times to call-outs O 平均出警响应时间
O Cost of the local fire service per member of the local population O 按当地人口计算的当地消防服务成本
O Number of emergency calls answered per month 每月接听的紧急电话数量
O Average length of time between call-outs O 平均呼叫间隔时间
313 Which of the following could lead to an increase in management bonus, without benefiting the organisation? 313 以下哪项可能导致管理奖金增加，但对组织没有好处？
(1) A manager holds on to heavily depreciated assets in order to avoid heavy investment in the period. (1) 经理持有严重贬值的资产，以避免在该期间进行大量投资。
(2) A manager in a manufacturing division uses absorption costing and builds up high levels of inventory. (2) 一位制造部门的经理使用吸收成本法并建立了高水平的库存。
(3) A sales manager changes their fixed target to a relative target based on market share. (3) 一位销售经理将他们的固定目标改为基于市场份额的相对目标。
O 1 and 2 only 仅 1 和 2
O 1,2 and 3 1、2 和 3
O 1 only 仅 1
O 2 and 3 only O 仅 2 和 3
Cherry Co 樱桃公司
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Cherry Co has two independent divisions, A and B. Division A produces product X. B is a new division which produces product YY. It requires units of product XX to produce product YY. Last year, AA sold X exclusively to the external market. Management at Cherry Co did not wish to disrupt the operations of AA as BB was an experimental division. However, due to the success of product Y,BY, B is now a permanent division of Cherry Co. Management wants AA to provide at least some units of product XX to BB. 樱桃公司有两个独立的部门，A 和 B。部门 A 生产产品 X。B 是一个新部门，生产产品 YY 。它需要产品 XX 的单位来生产产品 YY 。去年， AA 仅向外部市场销售 X。樱桃公司的管理层不希望扰乱 AA 的运营，因为 BB 是一个实验性部门。然而，由于产品 Y,BY, B 的成功，B 现在已成为樱桃公司的永久部门。管理层希望 AA 向 BB 提供至少一些产品 XX 的单位。
The table below shows the contribution margin for each division when BB purchases XX from an outside supplier. 下表显示了当 BB 从外部供应商购买 XX 时，每个部门的边际贡献。
Cost of XX purchased from outside suppliers 从外部供应商购买的 XX 成本
35 _\underline{35}
-
Contribution margin per unit 每单位贡献毛利
50 _\underline{50}
7_\underline{7}
*This does not include the cost of Product XX 这不包括产品 XX 的成本
"Division
(Product Y" "Division
(Product X )"
$ $
External selling price per unit 150 37
Variable cost per unit 65^(**) 30
Cost of X purchased from outside suppliers 35 _ -
Contribution margin per unit 50 _ 7_
*This does not include the cost of Product X | | Division <br> (Product $Y$ | Division <br> (Product $X$ ) |
| :--- | ---: | ---: |
| | $\$$ | $\$$ |
| External selling price per unit | 150 | 37 |
| Variable cost per unit | $65^{*}$ | 30 |
| Cost of $X$ purchased from outside suppliers | $\underline{35}$ | - |
| Contribution margin per unit | $\underline{50}$ | $\underline{7}$ |
| *This does not include the cost of Product $X$ | | |
Assuming that AA has spare capacity for 15,000 units (once all external demand has been fulfilled), what would the minimum transfer price per unit of product XX be, if AA sold 12,000 units of XX ? 假设 AA 有 15,000 单位的闲置产能（在满足所有外部需求后），如果 AA 销售了 12,000 单位的 XX ，那么产品 XX 的最低转移价格是多少？ $◻\$ \square
(2 marks) （2 分）
If there was no external market for product XX, which of the following approaches could be used to negotiate a transfer price? 如果产品 XX 没有外部市场，以下哪种方法可以用来协商转移价格？
O Full cost O 完全成本
O Management estimate of market cost O 管理层对市场成本的估计
O Scrap value of product XX O 产品 XX 的废料价值
O All of the above (2 marks) O 以上所有 (2 分)
Are the following two statements about Cherry Co true or false? 以下关于 Cherry Co 的两项陈述是对还是错？
Cherry Co 的转移定价系统应寻求为 X 建立一个转移价格，以激励 A 和 B 部门的经理生产和销售
Cherry Co's transfer pricing system should seek to
establish a transfer price for X that will provide an
incentive for the managers of A and B to make and sell
Cherry Co's transfer pricing system should seek to
establish a transfer price for X that will provide an
incentive for the managers of A and B to make and sell| Cherry Co's transfer pricing system should seek to |
| :--- |
| establish a transfer price for X that will provide an |
| incentive for the managers of A and B to make and sell |
TRUE
FALSE
能够最大化产品 YY 销量的产品数量。
quantities of products that will maximise sales of Product
YY.
quantities of products that will maximise sales of Product
Y.| quantities of products that will maximise sales of Product |
| :--- |
| $Y$. |
如果 B 部门的经理在运营中有自由，并且能够从外部供应商购买更便宜的产品，他们可能会更有动力。
The manager of division B is likely to be more motivated if
they are given freedom in which to operate and are able
to purchase from outside suppliers if prices are cheaper.
The manager of division B is likely to be more motivated if
they are given freedom in which to operate and are able
to purchase from outside suppliers if prices are cheaper.| The manager of division B is likely to be more motivated if |
| :--- |
| they are given freedom in which to operate and are able |
| to purchase from outside suppliers if prices are cheaper. |
TRUE
FALSE
"Cherry Co's transfer pricing system should seek to
establish a transfer price for X that will provide an
incentive for the managers of A and B to make and sell" TRUE FALSE
"quantities of products that will maximise sales of Product
Y."
"The manager of division B is likely to be more motivated if
they are given freedom in which to operate and are able
to purchase from outside suppliers if prices are cheaper." TRUE FALSE| Cherry Co's transfer pricing system should seek to <br> establish a transfer price for X that will provide an <br> incentive for the managers of A and B to make and sell | TRUE | FALSE |
| :--- | :--- | :--- |
| quantities of products that will maximise sales of Product <br> $Y$. | | |
| The manager of division B is likely to be more motivated if <br> they are given freedom in which to operate and are able <br> to purchase from outside suppliers if prices are cheaper. | TRUE | FALSE |
(2 marks) （2 分）
Are the following statements about Cherry Co true or false? 以下关于 Cherry Co 的陈述是对还是错？
在管理者能够控制更多业务要素的环境中， AA 和 B 管理者的绩效将更容易评估。
The performance of the managers of AA and B will be
easier to assess in an environment in which managers are
able to control greater elements of the business.
The performance of the managers of A and B will be
easier to assess in an environment in which managers are
able to control greater elements of the business.| The performance of the managers of $A$ and B will be |
| :--- |
| easier to assess in an environment in which managers are |
| able to control greater elements of the business. |
TRUE
FALSE
在竞争激烈的市场中，供应商很可能会长期以比 A 部门更低的价格向 B 部门提供产品 X。
In a competitive market, it is likely that suppliers will offer
product X to Division B significantly cheaper than
Division A can, for a sustained period of time.
In a competitive market, it is likely that suppliers will offer
product X to Division B significantly cheaper than
Division A can, for a sustained period of time.| In a competitive market, it is likely that suppliers will offer |
| :--- |
| product X to Division B significantly cheaper than |
| Division A can, for a sustained period of time. |
TRUE
FALSE
"The performance of the managers of A and B will be
easier to assess in an environment in which managers are
able to control greater elements of the business." TRUE FALSE
"In a competitive market, it is likely that suppliers will offer
product X to Division B significantly cheaper than
Division A can, for a sustained period of time." TRUE FALSE| The performance of the managers of $A$ and B will be <br> easier to assess in an environment in which managers are <br> able to control greater elements of the business. | TRUE | FALSE |
| :--- | :---: | :---: |
| In a competitive market, it is likely that suppliers will offer <br> product X to Division B significantly cheaper than <br> Division A can, for a sustained period of time. | TRUE | FALSE |
The following scenario relates to the next five questions. 以下情景适用于接下来的五个问题。
Jamair is one of a growing number of low-cost airlines in the country of Shania. Jamair 是 Shania 国家日益增多的低成本航空公司之一。
Jamair’s strategy is to operate as a low-cost, high-efficiency airline. Jamair 的战略是作为一家低成本、高效率的航空公司运营。
The airline was given an ‘on time arrival’ ranking of seventh best by the country’s aviation authority, which ranks all 50 of the country’s airlines based on the number of flights which arrive on time at their destinations. 该航空公司在该国航空管理局的“准时到达”排名中位列第七，该排名基于所有 50 家航空公司航班准时到达目的地的数量。
The average ‘ground turnaround time’ for airlines in Shania is 50 minutes, meaning that, on average, planes are on the ground for cleaning, refuelling, etc for 50 minutes before departing again. Shania 国家航空公司的平均“地面周转时间”为 50 分钟，这意味着飞机在起飞前平均需要在地面进行清洁、加油等操作 50 分钟。
The number of passengers carried by the airline has grown from 300,000 passengers on a total of 3,428 flights in 2007 to 920,000 passengers on 7,650 flights in 2013. 该航空公司承运的乘客数量从 2007 年的 3428 次航班上的 30 万名乘客增长到 2013 年的 7650 次航班上的 92 万名乘客。
The overall growth of the airline has been helped by the limited route licensing policy of the Shanian government, which has given Jamair almost monopoly status on some of its routes. However, the government is now set to change this policy with almost immediate effect, and it has become more important than ever to monitor performance effectively. 航空公司的整体增长得益于沙尼亚政府的有限航线许可政策，该政策使 Jamair 在其部分航线上几乎拥有垄断地位。然而，政府现在即将立即改变这一政策，因此比以往任何时候都更有效地监控绩效变得尤为重要。
319 Which of the following words is missing from the above statement? 319 上述陈述中缺少以下哪个词？
The ◻\square perspective considers whether the management in Jamair meets ◻\square 视角考虑 Jamair 的管理是否满足
the expectations of its shareholders and how it creates value for them. 其股东的期望以及如何为他们创造价值。
Pull down list 下拉列表
Customer 客户
Financial 财务
Innovation and learning 创新与学习
Internal business 内部业务
320 The following performance measure has been suggested for Jamair: Improve on the ‘on time arrival’ ranking of seventh best in the country’s aviation authority ratings. 320 以下绩效指标已被建议用于 Jamair：在国家航空管理局的“准时到达”排名中从第七名提升。
To which perspective of the balanced scorecard does this measure belong? 这个指标属于平衡计分卡的哪个视角？
O Customer perspective 客户视角
O Internal business perspective 内部业务视角
O Innovation and learning perspective 创新与学习视角
O Financial perspective 财务视角
321 The following performance objective has been suggested for Jamair: Improve the turnaround time on the ground 321 已为 Jamair 建议了以下绩效目标：提高地面周转时间
To which perspective of the balanced scorecard does this objective belong? 这个目标属于平衡计分卡的哪个视角？
O Customer perspective 客户视角
O Internal business perspective 内部业务视角
O Innovation and learning perspective 创新与学习视角
O Financial perspective 财务视角
The following performance objective has been suggested for Jamair: Increase seat revenue per plane. 已为 Jamair 建议了以下绩效目标：提高每架飞机的座位收入。
To which perspective of the balanced scorecard does this objective belong? 这个目标属于平衡计分卡的哪个视角？
O Customer perspective 客户视角
O Internal business perspective 内部业务视角
O Innovation and learning perspective 创新与学习视角
O Financial perspective 财务视角
(2 marks) （2 分）
Are the following statements about Jamair’s performance measurement system true or false? 以下关于 Jamair 绩效评估系统的陈述是对还是错？
当绩效没有被量化时，很难进行目标设定和监控。
When performance is not quantified, it is difficult to
target and monitor.
When performance is not quantified, it is difficult to
target and monitor.| When performance is not quantified, it is difficult to |
| :--- |
| target and monitor. |
established system for measuring quantitative data.
Jamair is more likely to have a reliable and
comprehensive system for collecting data about
qualitative aspects of performance than a well-
established system for measuring quantitative data.| Jamair is more likely to have a reliable and |
| :--- |
| comprehensive system for collecting data about |
| qualitative aspects of performance than a well- |
| established system for measuring quantitative data. |
TRUE
FALSE
"When performance is not quantified, it is difficult to
target and monitor." TRUE FALSE
"Jamair is more likely to have a reliable and
comprehensive system for collecting data about
qualitative aspects of performance than a well-
established system for measuring quantitative data." TRUE FALSE| When performance is not quantified, it is difficult to <br> target and monitor. | TRUE | FALSE |
| :--- | :---: | :---: |
| Jamair is more likely to have a reliable and <br> comprehensive system for collecting data about <br> qualitative aspects of performance than a well- <br> established system for measuring quantitative data. | TRUE | FALSE |
(2 marks) (2 分)
(Total = 10 marks) (总分 = 10 分)
Stickleback Co 刺鱼公司
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
Kingfisher is an investment centre within Stickleback Co. Kingfisher has an operating profit of $30,000\$ 30,000, and operating assets of $150,000\$ 150,000. The cost of capital is 15%15 \%. There is a proposed investment of $15,000\$ 15,000 which will increase the operating income by $1,900\$ 1,900. 翠鸟是刺鱼公司内的一个投资中心。翠鸟的营业利润为 $30,000\$ 30,000 ，营业资产为 $150,000\$ 150,000 。资本成本为 15%15 \% 。有一个拟议的投资 $15,000\$ 15,000 ，该投资将使营业利润增加 $1,900\$ 1,900 。
324 What is the return on investment (ROI) for Kingfisher with and without the proposed investment? 324 翠鸟在有和没有拟议投资情况下的投资回报率（ROI）是多少？
O Before investment: 20%, After investment 17% 投资前：20%，投资后：17%
O Before investment: 17%, After investment 19.3% 投资前：17%，投资后：19.3%
O Before investment: 19.3%, After investment 20% 投资前：19.3%，投资后：20%
○ Before investment: 20%, After investment 19.3% 投资前：20%，投资后：19.3%
What is the residual income (RI) for Kingfisher with and without the proposed investment? Kingfisher 在提议投资前后的剩余收益（RI）是多少？
O Before investment: $3,350, After investment $7,150 投资前：$3,350，投资后：$7,150
O Before investment: $7,500, After investment $3,350 投资前：$7,500，投资后：$3,350
○ Before investment: $7,500, After investment $7,150 投资前：$7,500，投资后：$7,150
○ Before investment: $7,150, After investment $7,500 投资前：$7,150，投资后：$7,500
326 The following statements have been made about the use of ROI as a performance measure in Stickleback Co. 326 关于在 Stickleback 公司使用 ROI 作为绩效指标的以下陈述。
(1) If a manager’s performance is being evaluated, a portion of head office assets should be included in the calculation of ROI in Stickleback Co’s investment centres. (1) 如果评估经理的绩效，应在 Stickleback 公司投资中心的 ROI 计算中包含总部资产的一部分。
(2) It may lead to short termism. (2) 它可能导致短期主义。
Which of the above statements is/are correct? 上述陈述中哪些是正确的？
O 1 only 仅 1
O 2 only 仅 O2
O Both 1 and 2 两者都是
O Neither 1 nor 2 既不 1 也不 2
327 The divisional manager for Kingfisher wants to increase the ROI for the next period. 翠鸟部门经理希望提高下一期的投资回报率。
Which TWO of the following options would increase the ROI? 以下哪两个选项可以提高投资回报率？
◻\square Increase payables ◻\square 增加应付账款 ◻\square Reduce interest payments ◻\square 减少利息支付 ◻\square Accept all projects with a positive NPV ◻\square 接受所有具有正净现值的项目 ◻\square Keep Kingfisher’s old machinery ◻\square 保留翠鸟公司的旧机器
(2 marks) （2 分）
328 The following statements have been made about Stickleback Co’s divisionalised structure. 328 以下是关于 Stickleback 公司分权化结构的陈述。
(1) There is a danger that managers in the divisions may use their decision-making freedom to make decisions that are not in the best interests of the overall company. (1) 存在一种危险，即各分部的经理可能会利用他们的决策自由做出不符合公司整体最佳利益的决策。
(2) Stickleback Co’s top management must have involvement in the day-to-day operations of the divisions. Stickleback Co 的高层管理人员必须参与各分部的日常运营。
Which of the above statements is/are correct? 上述陈述中哪一个是/是正确的？
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
The following scenario relates to the next five questions. 以下情景适用于接下来的五个问题。
Squarize is a large company which started as a pay-TV broadcaster and then started offering broadband and telephone services to its pay-TV customers. Customers could take advantage of discounts for ‘bundle’ packages of all three services. Squarize 是一家大公司，最初是一家付费电视广播公司，后来开始为其付费电视客户提供宽带和电话服务。客户可以享受“捆绑”所有三项服务的折扣套餐。
All contracts to customers of Squarize are for a minimum three-month period. The pay-TV box is sold to the customer at the beginning of the contract; however, the broadband and telephone equipment is only rented to them. 所有与 Squarize 签订的客户合同最短期限为三个月。付费电视机顶盒在合同开始时出售给客户；然而，宽带和电话设备只是租借给他们。
In the first few years after product bundling was introduced, the company saw a steady increase in profits. Then, Squarize saw its revenues and operating profits fall. Several reasons were identified for the deterioration of results: 在引入产品捆绑的最初几年，公司利润稳步增长。随后，Squarize 的收入和营业利润开始下降。业绩恶化的原因有以下几个：
(1) In a bid to save cash, many pay-TV customers were cancelling their contracts after the minimum three-month period as they were then able to keep the pay-TV box. The box comes with a number of free channels, which the customer can continue to receive free of charge, even after the cancellation of their contract. （1）为了节省现金，许多付费电视客户在最短三个月合同期后取消了合同，因为他们可以保留付费电视机顶盒。该机顶盒附带一些免费频道，客户即使取消合同后仍可免费接收这些频道。
(2) Some bundle customers found that the broadband service that they had subscribed to did not work. As a result, they were immediately cancelling their contracts for all services within the 14 -day cancellation period permitted under the contracts. (2) 一些捆绑客户发现他们订阅的宽带服务无法使用。因此，他们在合同允许的 14 天取消期内立即取消了所有服务的合同。
In a response to the above problems and in an attempt to increase revenues and profits, Squarize made the following changes to the business: 针对上述问题，并为了增加收入和利润，Squarize 对业务做出了以下调整：
(1) It made a strategic decision to withdraw the bundle package from the market and, instead, offer each service as a standalone product. (1) 它做出了战略决策，将捆绑套餐从市场上撤下，转而将每项服务作为独立产品提供。
(2) It investigated and resolved the problem with customers’ broadband service. (2) 它调查并解决了客户宽带服务的问题。
It is now one year since the changes were made and the finance director wants to use a balanced scorecard to assess the extent to which the changes have been successful in improving the performance of the business. 自变更实施以来已过去一年，财务总监希望使用平衡计分卡来评估这些变更在提高企业绩效方面的成功程度。
329 The following performance objective has been suggested for Squarize: 329 以下绩效目标已被建议用于 Squarize：
Reduce the number of contracts cancelled due to the broadband service not working. 减少因宽带服务无法使用而取消的合同数量。
To which perspective of the balanced scorecard does this objective belong? 这个目标属于平衡计分卡的哪个视角？
Pull down list 下拉列表
Customer 客户
Financial 财务
Innovation and learning 创新与学习
Internal business 内部业务
330 The following performance measure has been suggested for Squarize: 330 以下绩效指标已被建议用于 Squarize：
Volume of sales to new customers for each product/service. 每种产品/服务的新客户销售量。
To which perspective of the balanced scorecard does this measure belong? 这个指标属于平衡计分卡的哪个视角？
Pull down list 下拉列表
Customer 客户
Financial 财务
Innovation and learning 创新与学习
Internal business 内部业务
331 Which of the following would be the most suitable measure of performance from the innovation and learning perspective in Squarize’s balanced scorecard? 331 以下哪项最适合作为 Squarize 平衡计分卡中创新与学习视角的绩效衡量标准？
O Development cost per new standalone service 每个新独立服务的开发成本
O Sales revenue per new standalone service 每个新独立服务的销售收入
O Sales revenue from new standalone service as a percentage of total revenue 新独立服务销售收入占总收入的百分比
O Sales revenue per hour worked on new standalone service 新独立服务每小时工作的销售收入
332 Which of the following is most likely to be used as a measure of performance from the customer perspective in Squarize’s balanced scorecard? 332 以下哪一项最有可能被用作 Squarize 平衡计分卡中客户视角的绩效衡量标准？
O Increase in size of the product range 产品范围的增加
O Percentage of customers renewing their subscription or making repeat orders 续订订阅或重复下单的客户百分比
Number of orders won per sales representative 每位销售代表获得的订单数量
O Speed of processing an order O 处理订单的速度
(2 marks) （2 分）
333 Squarize has been advised that it could also use the Fitzgerald and Moon building block model to attempt to overcome the problems associated with performance measurement of service businesses. Squarize 被告知，它也可以使用 Fitzgerald 和 Moon 的积木模型来尝试解决与服务企业绩效衡量相关的问题。
Which of the following is not a building block included in this performance management system? 以下哪一项不是包含在该绩效管理系统中的积木？
O Rewards 奖励
O Innovation 创新
O Standards 标准
O Dimensions of performance 绩效维度
Alder Co 奥尔德公司
(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。
An investment centre with capital employed of $750,000\$ 750,000 is budgeted to earn a profit of $200,000\$ 200,000 next year. A proposed non-current asset investment of $125,000\$ 125,000, not included in the budget at present, will earn a profit next year of $20,000\$ 20,000. The company’s cost of capital is 15%15 \%. 一个投资中心，使用的资本为 $750,000\$ 750,000 ，预计明年将获得 $200,000\$ 200,000 的利润。目前未包含在预算中的一项拟议的非流动资产投资 $125,000\$ 125,000 ，将在明年获得 $20,000\$ 20,000 的利润。公司的资本成本为 15%15 \% 。
334 What is the budgeted ROI for next year, both before and after the investment is made (to the nearest %)? 334 明年的预算投资回报率是多少，投资前后（四舍五入到最近的百分比）？
Before investment: ◻%\square \% 投资前： ◻%\square \%
After investment: ◻\square % (2 marks) 投资后： ◻\square % （2 分）
335 What is the residual income for next year, both before and after the investment is made? 明年的剩余收益是多少，投资前后分别是多少？
Before investment: $ ◻\square 投资前：$ ◻\square
After investment: $ ◻\square 投资后：$ ◻\square
采取行动以提高绩效的授权比公司集权更能激励 Alder Co 的分部经理。
The authority to act to improve performance motivates
the divisional managers in Alder Co, more so than if the
company was centralised.
The authority to act to improve performance motivates
the divisional managers in Alder Co, more so than if the
company was centralised.| The authority to act to improve performance motivates |
| :--- |
| the divisional managers in Alder Co, more so than if the |
| company was centralised. |
TRUE
FALSE
Alder Co 的高层管理人员必须参与 Alder Co 的日常运营。
Alder Co's top management must have involvement in the
day-to-day operations of Alder Co.
Alder Co's top management must have involvement in the
day-to-day operations of Alder Co.| Alder Co's top management must have involvement in the |
| :--- |
| day-to-day operations of Alder Co. |
TRUE
FALSE
"The authority to act to improve performance motivates
the divisional managers in Alder Co, more so than if the
company was centralised." TRUE FALSE
"Alder Co's top management must have involvement in the
day-to-day operations of Alder Co." TRUE FALSE| The authority to act to improve performance motivates <br> the divisional managers in Alder Co, more so than if the <br> company was centralised. | TRUE | FALSE |
| :--- | :---: | :---: |
| Alder Co's top management must have involvement in the <br> day-to-day operations of Alder Co. | TRUE | FALSE |
(2 marks) （2 分）
Are the following statements about the use of ROI in Alder Co true or false? 以下关于 Alder 公司使用 ROI 的陈述是对还是错？
如果正在评估经理的绩效，那么在 Alder 公司的投资中心计算 ROI 时应包括总部资产的一部分。
If a manager's performance is being evaluated, a portion
of head office assets should be included in the
calculation of ROI in Alder Co's investment centres.
If a manager's performance is being evaluated, a portion
of head office assets should be included in the
calculation of ROI in Alder Co's investment centres.| If a manager's performance is being evaluated, a portion |
| :--- |
| of head office assets should be included in the |
| calculation of ROI in Alder Co's investment centres. |
TRUE
FALSE
如果评估投资中心的绩效，总部资产或由总部控制的投资中心资产不应包括在 ROI 的计算中。
If the performance of the investment centre is being
appraised, head office assets or investment centre assets
controlled by head office should not be included in the
calculation of ROI.
If the performance of the investment centre is being
appraised, head office assets or investment centre assets
controlled by head office should not be included in the
calculation of ROI.| If the performance of the investment centre is being |
| :--- |
| appraised, head office assets or investment centre assets |
| controlled by head office should not be included in the |
| calculation of ROI. |
TRUE
FALSE
"If a manager's performance is being evaluated, a portion
of head office assets should be included in the
calculation of ROI in Alder Co's investment centres." TRUE FALSE
"If the performance of the investment centre is being
appraised, head office assets or investment centre assets
controlled by head office should not be included in the
calculation of ROI." TRUE FALSE| If a manager's performance is being evaluated, a portion <br> of head office assets should be included in the <br> calculation of ROI in Alder Co's investment centres. | TRUE | FALSE |
| :--- | :---: | :---: |
| If the performance of the investment centre is being <br> appraised, head office assets or investment centre assets <br> controlled by head office should not be included in the <br> calculation of ROI. | TRUE | FALSE |
(2 marks) （2 分）
Are the following statements about the use of ROI in Alder Co true or false? 以下关于 Alder 公司使用 ROI 的陈述是对还是错？
ROI 的利润数字应始终为扣除任何利息前的金额。
The profit figure for ROI should always be the amount
before any interest is charged.
The profit figure for ROI should always be the amount
before any interest is charged.| The profit figure for ROI should always be the amount |
| :--- |
| before any interest is charged. |
TRUE
FALSE
该比率的资产基础可以通过增加/减少应付账款和应收账款（通过加快或延迟付款和收款）来改变。
The asset base of the ratio can be altered by
increasing/decreasing payables and receivables (by
speeding up or delaying payments and receipts).
The asset base of the ratio can be altered by
increasing/decreasing payables and receivables (by
speeding up or delaying payments and receipts).| The asset base of the ratio can be altered by |
| :--- |
| increasing/decreasing payables and receivables (by |
| speeding up or delaying payments and receipts). |
TRUE
FALSE
"The profit figure for ROI should always be the amount
before any interest is charged." TRUE FALSE
"The asset base of the ratio can be altered by
increasing/decreasing payables and receivables (by
speeding up or delaying payments and receipts)." TRUE FALSE| The profit figure for ROI should always be the amount <br> before any interest is charged. | TRUE | FALSE |
| :--- | :---: | :---: |
| The asset base of the ratio can be altered by <br> increasing/decreasing payables and receivables (by <br> speeding up or delaying payments and receipts). | TRUE | FALSE |
(2 marks) (2 分)
(Total = 10 marks) (总分 = 10 分)
Apple 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。
An investment centre in Apple Co generates a profit of $24,000\$ 24,000. You have been given the following additional information about the investment centre. 苹果公司的一个投资中心产生了 $24,000\$ 24,000 的利润。您已获得有关该投资中心的以下附加信息。
Working capital 营运资金
Non-current assets at cost 按成本计价的非流动资产
230,000
Accumulated depreciation 累计折旧
170,000_\underline{170,000}
Carrying value 账面价值
60,000
Working capital
Non-current assets at cost 230,000
Accumulated depreciation 170,000_
Carrying value 60,000| Working capital | | |
| :--- | ---: | ---: |
| Non-current assets at cost | 230,000 | |
| Accumulated depreciation | $\underline{170,000}$ | |
| Carrying value | | 60,000 |
339 What is the ROI for the investment centre? (to the nearest %) 339 投资中心的投资回报率是多少？（四舍五入到最近的百分比） ◻\square
%
340 An investment in a non-current asset could be made which would result in a capital employed figure of $100,000\$ 100,000. The investment would result in a new profit figure of $35,000\$ 35,000 for the division. 340 对非流动资产的投资可能导致资本使用额达到 $100,000\$ 100,000 。该投资将使该部门的新利润达到 $35,000\$ 35,000 。
If the investment is made, what would the residual income be for the investment centre if the cost of capital is 12%12 \% ? 如果进行投资，当资本成本为 12%12 \% 时，投资中心的剩余收益是多少？ $◻quad\$ \square \quad (2 marks) $◻quad\$ \square \quad （2 分）
341 Are the following statements about the use of different performance measures in Apple Co true or false? 341 关于 Apple Co 使用不同绩效指标的以下陈述是对还是错？
剩余收益更加灵活，因为可以对具有不同风险特征的投资应用不同的资本成本。
Residual income is more flexible, since a different cost of
capital can be applied to investments with different risk
characteristics.
Residual income is more flexible, since a different cost of
capital can be applied to investments with different risk
characteristics.| Residual income is more flexible, since a different cost of |
| :--- |
| capital can be applied to investments with different risk |
| characteristics. |
TRUE
FALSE
剩余收益不便于在投资中心之间进行比较。
Residual income does not facilitate comparisons between
investment centres.
Residual income does not facilitate comparisons between
investment centres.| Residual income does not facilitate comparisons between |
| :--- |
| investment centres. |
TRUE
FALSE
"Residual income is more flexible, since a different cost of
capital can be applied to investments with different risk
characteristics." TRUE FALSE
"Residual income does not facilitate comparisons between
investment centres." TRUE FALSE| Residual income is more flexible, since a different cost of <br> capital can be applied to investments with different risk <br> characteristics. | TRUE | FALSE |
| :--- | :---: | :---: |
| Residual income does not facilitate comparisons between <br> investment centres. | TRUE | FALSE |
(2 marks) （2 分）
342 Apple Co operates a transfer pricing system between two divisions based on market price. Are the following statements about this true or false? 342 Apple Co 在两个部门之间基于市场价格运作转移定价系统。以下关于此的陈述是对还是错？
市场价格作为激励措施，促使 Apple Co 的销售部门利用任何闲置产能。
The market price acts as an incentive to use up any spare
capacity in the selling division of Apple Co.
The market price acts as an incentive to use up any spare
capacity in the selling division of Apple Co.| The market price acts as an incentive to use up any spare |
| :--- |
| capacity in the selling division of Apple Co. |
Using the market price as the transfer price encourages
selling and buying decisions which appear to be in the
best interests of the division's performance. This leads to
the company as a whole achieving optimal results as
each division optimises its performance.
Using the market price as the transfer price encourages
selling and buying decisions which appear to be in the
best interests of the division's performance. This leads to
the company as a whole achieving optimal results as
each division optimises its performance.| Using the market price as the transfer price encourages |
| :--- |
| selling and buying decisions which appear to be in the |
| best interests of the division's performance. This leads to |
| the company as a whole achieving optimal results as |
| each division optimises its performance. |
TRUE
FALSE
"The market price acts as an incentive to use up any spare
capacity in the selling division of Apple Co." TRUE FALSE
"Using the market price as the transfer price encourages
selling and buying decisions which appear to be in the
best interests of the division's performance. This leads to
the company as a whole achieving optimal results as
each division optimises its performance." TRUE FALSE| The market price acts as an incentive to use up any spare <br> capacity in the selling division of Apple Co. | TRUE | FALSE |
| :--- | :---: | :---: |
| Using the market price as the transfer price encourages <br> selling and buying decisions which appear to be in the <br> best interests of the division's performance. This leads to <br> the company as a whole achieving optimal results as <br> each division optimises its performance. | TRUE | FALSE |
(2 marks) （2 分）
343 Apple Co has two divisions which are set to begin buying and selling a product between themselves. It has been suggested that a cost-based approach to transfer pricing be used. 343 苹果公司有两个部门，即将开始相互之间买卖一种产品。有人建议使用基于成本的转移定价方法。
Are the following statements about this suggestion true or false? 关于这个建议，以下陈述是对还是错？
如果被转移的产品没有外部市场，基于成本的方法适合苹果公司在这种情况下使用。
A cost-based approach is suitable for Apple Co in this
scenario if there is no external market for the product
that is being transferred.
A cost-based approach is suitable for Apple Co in this
scenario if there is no external market for the product
that is being transferred.| A cost-based approach is suitable for Apple Co in this |
| :--- |
| scenario if there is no external market for the product |
| that is being transferred. |
TRUE
FALSE
如果存在不完美的市场，基于成本的方法适合苹果公司在这种情况下使用。
A cost-based approach is suitable for Apple Co in this
scenario if an imperfect market exists.
A cost-based approach is suitable for Apple Co in this
scenario if an imperfect market exists.| A cost-based approach is suitable for Apple Co in this |
| :--- |
| scenario if an imperfect market exists. |
TRUE
FALSE
"A cost-based approach is suitable for Apple Co in this
scenario if there is no external market for the product
that is being transferred." TRUE FALSE
"A cost-based approach is suitable for Apple Co in this
scenario if an imperfect market exists." TRUE FALSE| A cost-based approach is suitable for Apple Co in this <br> scenario if there is no external market for the product <br> that is being transferred. | TRUE | FALSE |
| :--- | :---: | :---: |
| A cost-based approach is suitable for Apple Co in this <br> scenario if an imperfect market exists. | TRUE | FALSE |
(2 marks) (2 分)
(Total = 10 marks) (总分 = 10 分)
Box 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。
Box Co has an operating profit of $20,000\$ 20,000, and operating assets of $95,000\$ 95,000. The cost of capital is 12%12 \%. There is a proposed investment of $10,000\$ 10,000 which will increase the operating profit by $1,400\$ 1,400. Box Co 的营业利润为 $20,000\$ 20,000 ，营业资产为 $95,000\$ 95,000 。资本成本为 12%12 \% 。有一个拟议的投资 $10,000\$ 10,000 ，将使营业利润增加 $1,400\$ 1,400 。
What is the ROI with and without the proposed investment? (to one decimal point) 拟议投资前后的投资回报率是多少？（保留一位小数）
Without investment: ◻\square % 无投资： ◻\square %
With investment: ◻\square % 有投资： ◻\square %
345 What is the RI with and without the proposed investment? 345 有和没有拟议投资时的 RI 是多少？
Without investment: $ ◻\square 没有投资：$ ◻\square
With investment: $ ◻\square (2 marks) 有投资：$ ◻\square （2 分）
346 One of the managers in Box Co is critical of the performance measures used. The manager has said that they are too focused on financial performance and do not take into account any non-financial performance measures. 346 Box 公司的一位经理对所使用的绩效指标提出了批评。这位经理表示，这些指标过于关注财务绩效，而没有考虑到任何非财务绩效指标。
Are the following statements the manager has made true or false? 以下陈述是经理说的，判断其真假
provide sufficient information about ongoing problems
with product quality. As a result, there is little attention
paid to the generation of information on quality in Box
Co.
Financial performance measures do not necessarily
provide sufficient information about ongoing problems
with product quality. As a result, there is little attention
paid to the generation of information on quality in Box
Co.| Financial performance measures do not necessarily |
| :--- |
| provide sufficient information about ongoing problems |
| with product quality. As a result, there is little attention |
| paid to the generation of information on quality in Box |
| Co. |
TRUE
FALSE
非财务绩效指标可以更好地预示未来的前景。
Non-financial performance indicators can give a better
indication of future prospects.
Non-financial performance indicators can give a better
indication of future prospects.| Non-financial performance indicators can give a better |
| :--- |
| indication of future prospects. |
TRUE
FALSE
"Financial performance measures do not necessarily
provide sufficient information about ongoing problems
with product quality. As a result, there is little attention
paid to the generation of information on quality in Box
Co." TRUE FALSE
"Non-financial performance indicators can give a better
indication of future prospects." TRUE FALSE| Financial performance measures do not necessarily <br> provide sufficient information about ongoing problems <br> with product quality. As a result, there is little attention <br> paid to the generation of information on quality in Box <br> Co. | TRUE | FALSE |
| :--- | :---: | :---: |
| Non-financial performance indicators can give a better <br> indication of future prospects. | TRUE | FALSE |
(2 marks) （2 分）
347 Which of the following methods would encourage the managers of Box Co to take a short-term view? 347 以下哪种方法会鼓励 Box 公司的经理采取短期观点？
O Link managers’ rewards to share price 将经理的奖励与股价挂钩
O Set quality-based targets as well as financial targets 设定基于质量的目标以及财务目标
O Keep managers informed about the short-term budget targets 让管理者了解短期预算目标
O Make long-term targets realistic 使长期目标变得现实
(2 marks) （2 分）
Are the following statements about Box Co’s divisionalised structure true or false? 以下关于 Box 公司事业部结构的陈述是对还是错？
存在一种风险，即 Box 公司的管理者可能会利用他们的决策自由做出不符合公司整体最佳利益的决策。
There is a danger that managers in Box Co may use their
decision-making freedom to make decisions that are not
in the best interests of the overall company.
There is a danger that managers in Box Co may use their
decision-making freedom to make decisions that are not
in the best interests of the overall company.| There is a danger that managers in Box Co may use their |
| :--- |
| decision-making freedom to make decisions that are not |
| in the best interests of the overall company. |
TRUE
FALSE
Box Co 的部门经理的良好绩效衡量标准应在计算中包括一部分总部成本。
A good performance measure for the divisional managers
in Box Co should include a portion of head office costs in
the calculations.
A good performance measure for the divisional managers
in Box Co should include a portion of head office costs in
the calculations.| A good performance measure for the divisional managers |
| :--- |
| in Box Co should include a portion of head office costs in |
| the calculations. |
TRUE
FALSE
"There is a danger that managers in Box Co may use their
decision-making freedom to make decisions that are not
in the best interests of the overall company." TRUE FALSE
"A good performance measure for the divisional managers
in Box Co should include a portion of head office costs in
the calculations." TRUE FALSE| There is a danger that managers in Box Co may use their <br> decision-making freedom to make decisions that are not <br> in the best interests of the overall company. | TRUE | FALSE |
| :--- | :---: | :---: |
| A good performance measure for the divisional managers <br> in Box Co should include a portion of head office costs in <br> the calculations. | TRUE | FALSE |
(2 marks) （2 分）
Willow Co 柳树公司
The following scenario relates to the next five questions. 以下情景与接下来的五个问题相关。
An investment centre with capital employed of $600,000\$ 600,000 is budgeted to earn a profit of $100,000\$ 100,000 next year. A proposed fixed asset investment of $150,000\$ 150,000, not included in the budget at present, will earn a profit next year of $23,000\$ 23,000 after depreciation. The company’s cost of capital is 13%13 \%. 一个投资中心，资本使用额为 $600,000\$ 600,000 ，预计明年将获得 $100,000\$ 100,000 的利润。目前未包含在预算中的一项固定资产投资 $150,000\$ 150,000 ，将在明年折旧后获得 $23,000\$ 23,000 的利润。公司的资本成本为 13%13 \% 。
349 What is the budgeted return on investment (ROI) for next year, both before and after the investment is made (to the nearest %)? 349 明年的预算投资回报率（ROI）是多少，包括投资前后的情况（四舍五入到最近的百分比）？
350 What is the residual income (RI) for next year, both before and after the investment is made? 350 明年的剩余收益（RI）是多少，包括投资前后的情况？ $◻\$ \square
$ qquad\qquad after investment 投资后
(2 marks) （2 分）
351 Due to its size, Willow Co operates a divisionalised structure. One of the manager’s area of responsibility is ‘decisions over costs, revenues, and assets’. The typical financial performance measures used by this manager is return on investment and residual income. 351 由于其规模，Willow Co 采用了部门化结构。其中一位经理的职责范围是“成本、收入和资产的决策”。该经理通常使用的财务绩效指标是投资回报率和剩余收益。
Which of the following centres best describes the manager’s responsibility area? 以下哪个中心最能描述该经理的职责范围？
O Profit centre 利润中心
O Responsibility centre 责任中心
O Cost centre 成本中心
O Investment centre 投资中心
352 Two of the divisional managers in Willow Co disagree on the performance measure which should be used to determine their bonus for the year. Manager 1 is the manager of a large division, while manager 2 is manager of a small division. Manager 1 prefers to use residual income and has given the following examples of limitations of ROI to support this decision. 352 Willow 公司的两位部门经理在确定他们年度奖金的绩效指标上存在分歧。经理 1 是一个大部门的经理，而经理 2 是一个小部门的经理。经理 1 倾向于使用剩余收益，并给出了以下 ROI 的局限性例子来支持这一决定。
Which of the following is a valid reason for Willow Co choosing to use RI and not ROI? 以下哪一项是 Willow Co 选择使用 RI 而非 ROI 的有效理由？
O ROI requires an estimate of the cost of capital, a figure which can be difficult to calculate. ROI 需要估计资本成本，这个数字可能难以计算。
O ROI can over-emphasise short-term performance at the expense of long-term performance. ROI 可能过度强调短期表现，而牺牲长期表现。
O If assets are valued at carrying value, ROI figures generally improve as assets get older. This can encourage managers to retain outdated plant and machinery. 如果资产按账面价值计价，ROI 通常会随着资产老化而提高。这可能会鼓励经理保留过时的工厂和机器。
O ROI is a relative measure, therefore small investments with a high rate of return may appear preferable to a larger investment with lower ROI. However, the larger investment may be worth more in absolute terms. ROI 是一个相对指标，因此具有高回报率的小额投资可能看起来比具有较低 ROI 的较大投资更可取。然而，较大投资在绝对价值上可能更值得。
(2 marks) （2 分）
Manager 2 wishes to use ROI as a performance measure. 经理 2 希望使用投资回报率（ROI）作为绩效衡量标准。
Which of the following reasons is a valid reason for Willow Co choosing to use ROI and not RI? 以下哪个理由是 Willow 公司选择使用 ROI 而不是剩余收益（RI）的有效理由？
O Identifying controllable (traceable) profits and investment can be difficult 识别可控（可追溯）利润和投资可能很困难
O Rl attempts to measure divisional performance in a single figure RI 试图用一个单一数字来衡量部门绩效
O ROI ties in with NPV, theoretically the best way to make investment decisions ROI 与 NPV 相关，理论上这是做出投资决策的最佳方式
O Manager 1 will show a higher RI because of the size of the division rather than superior managerial performance 经理 1 将显示出更高的 RI，这是因为部门的规模而不是卓越的管理绩效
Tread Co manufactures sports shoes and clothing. It is a relatively small company and has a good reputation for producing high quality products. In recent months, however, there have been an increasing number of customer complaints about quality problems with Tread Co’s sports shoes. Tread Co 生产运动鞋和运动服装。它是一家相对较小的公司，以生产高质量产品而享有良好声誉。然而，最近几个月，关于 Tread Co 运动鞋质量问题的客户投诉越来越多。
Tread Co is profitable, but its finance director, who joined the company last year, believes there are inefficiencies in its operations and consequently it isn’t as profitable as it could be. Tread Co 是盈利的，但其财务总监（去年加入公司）认为其运营中存在效率低下的问题，因此它的盈利能力并未达到应有的水平。
The finance director believes that Tread Co’s budgeting system is partly to blame for this. The company currently uses an incremental approach to budgeting, but the finance director believes activity-based budgeting would be more appropriate. They are analysing the production process for sports shoes to support their suggestion, and has asked for your help in connection with this. 财务总监认为，Tread Co 的预算系统部分导致了这一问题。公司目前使用增量预算方法，但财务总监认为基于活动的预算方法更为合适。他们正在分析运动鞋的生产流程以支持他们的建议，并已请求你在这方面提供帮助。
Tread Co produces two different styles of sports shoe, the Deluxe and the Standard, and it has contracts to supply these to several large retail chains. Much of the production process is automated, and production occurs in batches. Similarly goods are shipped to customers in batches. Demand is relatively constant throughout the year. Tread Co 生产两种不同风格的运动鞋，Deluxe 和 Standard，并与几家大型零售连锁店签订了供应合同。大部分生产过程是自动化的，生产以批次进行。同样，货物也是以批次运送给客户。全年需求相对稳定。
Operational data for each product is as follows: 每种产品的运营数据如下：
Delues Deluxe
Syarbare 赛尔巴雷
Monthly demand (pair of shoes) 每月需求量（双鞋）
22,500
24,000
Pair of shoes produced per production machine hour 每台生产机器每小时生产的鞋数
250
300
Production batch size (pair of shoes) 生产批量（双鞋）
300
400
Shipment batch size (pairs of shoes) 发货批次大小（鞋的双数）
125
150
Delues Syarbare
Monthly demand (pair of shoes) 22,500 24,000
Pair of shoes produced per production machine hour 250 300
Production batch size (pair of shoes) 300 400
Shipment batch size (pairs of shoes) 125 150| | Delues | Syarbare |
| :--- | :--- | :--- |
| Monthly demand (pair of shoes) | 22,500 | 24,000 |
| Pair of shoes produced per production machine hour | 250 | 300 |
| Production batch size (pair of shoes) | 300 | 400 |
| Shipment batch size (pairs of shoes) | 125 | 150 |
The production line for sports shoes has a capacity of 175 production machine hours per month after allowing for set-up time. 运动鞋的生产线在考虑设置时间后，每月有 175 个生产机器小时的产能。
In addition to the staff who work on the production line, Tread Co also employs two quality control inspectors and two shipping administrators. Each of these employees is contracted to work 150 hours per month, and their salaries are treated as overheads. 除了生产线上的员工，Tread 公司还雇佣了两名质量检查员和两名发货管理员。这些员工每月合同工作 150 小时，他们的工资被视为间接费用。
The quality control staff inspect a sample of sports shoes from each batch produced and the standard inspection time is 2.5 hours per batch produced. 质量检查员对每批生产的运动鞋进行抽样检查，标准检查时间为每批生产 2.5 小时。
The shipping administrators prepare the batches to be despatched to customers and arrange the paperwork for the shipments. In total, this takes 0.75 hours per batch shipped. 发货管理员准备要发送给客户的批次，并安排发货的文书工作。总共每批发货需要 0.75 小时。
Required 必需
(a) Explain the main principles of activity-based budgeting. (a) 解释基于活动的预算的主要原则。
(b) Calculate any spare capacity or shortage in the hours required to meet the expected monthly output for: (b) 计算为满足预期月产量所需的小时数的闲置产能或短缺：
Hammer is a large garden equipment supplier with retail stores throughout Toolland. Many of the products it sells are bought in from outside suppliers but some are currently manufactured by Hammer’s own manufacturing division ‘Nail’. Hammer 是一家大型园艺设备供应商，在 Toolland 各地设有零售店。它销售的许多产品是从外部供应商购买的，但有些产品目前由 Hammer 自己的制造部门‘Nail’生产。
The prices (a transfer price) that Nail charges to the retail stores are set by head office and have been the subject of some discussion. The current policy is for Nail to calculate the total variable cost of production and delivery and add 30%30 \% for profit. Nail argues that all costs should be taken into consideration, offering to reduce the mark-up on costs to 10%10 \% in this case. The retail stores are unhappy with the current pricing policy arguing that it results in prices that are often higher than comparable products available on the market. Nail 向零售店收取的价格（转移价格）由总部设定，并一直是讨论的主题。目前的政策是 Nail 计算生产和交付的总可变成本，并加上 30%30 \% 的利润。Nail 认为所有成本都应考虑在内，并提议在这种情况下将成本加成减少到 10%10 \% 。零售店对当前的定价政策不满，认为这导致价格往往高于市场上可比的同类产品。
Nail has provided the following information to enable a price comparison to be made of the two possible pricing policies for one of its products. Nail 提供了以下信息，以便对其产品的两种可能定价政策进行价格比较。
Garden shears 园艺剪刀
Steel: the shears have 0.4 kg of high quality steel in the final product. The manufacturing process loses 5%5 \% of all steel put in. Steel costs $4,000\$ 4,000 per tonne ( 1 tonne =1,000kg=1,000 \mathrm{~kg} ) 钢材：剪刀的最终产品中含有 0.4 公斤的高质量钢材。制造过程中会损失所有投入钢材的 5%5 \% 。钢材成本为每吨 $4,000\$ 4,000 （1 吨 =1,000kg=1,000 \mathrm{~kg} ）。
Other materials: Other materials are bought in and have a list price of $3\$ 3 per kg although Hammer secures a 10%10 \% volume discount on all purchases. The shears require 0.1 kg of these materials. 其他材料：其他材料的采购价格为每公斤 $3\$ 3 ，尽管 Hammer 对所有采购享有 10%10 \% 的批量折扣。每把剪刀需要 0.1 公斤的这些材料。
The labour time to produce shears is 0.25 hours per unit and labour costs $10\$ 10 per hour. 生产每把剪刀的工时是 0.25 小时，劳动力成本为每小时 $10\$ 10 。
Variable overheads are absorbed at the rate of 150%150 \% of labour rates and fixed overheads are 80%80 \% of the variable overheads. 可变间接费用按劳动力成本的 150%150 \% 吸收，固定间接费用为可变间接费用的 80%80 \% 。
Delivery is made by an outsourced distributor that charges Nail $0.5 per garden shear for delivery. 配送由外包的配送商完成，每把花园剪刀的配送费用为 0.5 美元。
All schools in the country of Ducland are funded by the state and are accountable to the Department of Education (DoE) which oversees educational standards and monitors performance of the schools. 杜克兰德的所有学校都由政府资助，并向教育部（DoE）负责，教育部负责监督教育标准并监控学校的表现。
The DoE’s objectives, which are also the objectives for all the schools in Ducland, are to: 教育部的目标，也是杜克兰德所有学校的目标，是：
(1) Strive for continuous improvement in performance standards. （1）努力持续提高绩效标准。
(2) Provide a supportive learning environment, which encourages a high standard of pupil achievement. （2）提供一个支持性的学习环境，鼓励学生取得高水平的成就。
(3) Ensure pupils are prepared for adult life and have the skills and character necessary to contribute to society and the economy. 确保学生为成年生活做好准备，并具备为社会和经济做出贡献所需的技能和品格。
(4) Provide all children with access to high quality education, regardless of their location or background. 为所有儿童提供高质量的教育，无论他们身处何地或背景如何。
Summary performance data for each school is accessible via the DoE’s website. Parents in Ducland have the right to choose which school their child should attend and many parents use the performance data to help with their selection. 每所学校的总结性表现数据可通过教育部的网站访问。杜克兰的家长有权选择孩子应就读的学校，许多家长利用这些表现数据来帮助做出选择。
Inspectors from the DoE visit each school in Ducland at the end of every five years. The DoE believes that to gain a better insight into the quality of the teaching and learning environment, inspectors should attend a selection of lessons and speak to some of the pupils. 教育部的检查员每五年结束时都会访问杜克兰的每所学校。教育部认为，为了更深入了解教学和学习环境的质量，检查员应参加部分课程并与一些学生交谈。
Tonford School has recently had its inspection visit, and the school’s data entry on the DoE’s website has been updated following that visit. The revised entry is shown below: Tonford School 最近进行了检查访问，学校在教育部网站上的数据录入已在该访问后更新。修订后的录入如下：
Beriormance %ovior 表现%改善
Woles 沃尔斯
Tromiond Sohool talial (205) 特罗米昂德学校 电话 (205)
Notisonol berect 2017) 国家选举 2017
Tranere School tatuol {:(20)^(2))\left.(20)^{2}\right) 特兰尼尔学校 电话 {:(20)^(2))\left.(20)^{2}\right)
Notes. 笔记。
1 The ‘exam results’ indicator shows the percentage of pupils leaving school with at least five final exams including compulsory subjects of mathematics, science and languages at Grade A-C (the top three grades). 1 “考试成绩”指标显示了离校学生中至少有五门最终考试成绩达到 A-C 等级（最高三个等级）的百分比，包括数学、科学和语言等必修科目。
2 ‘Pupil progress’ is an indicator of how well pupils have performed in compulsory subjects in their final exams at age 16 compared to their performance in intermediate exams at age 11. 2 “学生进步”指标反映了学生在 16 岁时的最终考试中，与 11 岁时的中期考试相比，在必修科目中的表现如何。
Academic grades are given numerical values, and the ‘pupil progress’ score is the movement in the average of pupils’ grades. Scores typically range between -0.5 and +0.5 . 学术成绩被赋予数值，“学生进步”分数是学生成绩平均值的变动。分数通常在-0.5 到+0.5 之间。
3 There are six inspection grades: excellent; very good; good; average; poor and very poor. 3 有六个检查等级：优秀；非常好；好；一般；差和非常差。
4 The inspector’s summary report for Tonford School concluded: “There is a very strong sense of community values and citizenship. Pupils appear to have a genuine respect for their teachers, and for one another, despite their diverse backgrounds.” 4 检查员对 Tonford 学校的总结报告得出结论：“社区价值观和公民意识非常强烈。尽管学生背景多样，但他们似乎对老师以及彼此都怀有真诚的尊重。”
5 The DoE recommends that the pupil/teacher ratio should be less than 22:1. 5 教育部建议学生与教师的比例应低于 22:1。
Required 必需
(a) Explain the problems which not-for-profit organisations face as a result of having multiple objectives. (a) 解释非营利组织因拥有多个目标而面临的问题。
(4 marks) (4 分)
(b) Assess Tonford School’s performance against the objectives set by the DoE, using the performance data published on the DoE’s website. (b) 使用教育部网站上发布的绩效数据，评估 Tonford 学校在教育部设定的目标下的表现。
Note. Use the four objectives in the template provided to structure your answer. 注意。使用提供的模板中的四个目标来构建你的答案。
Objective 1 目标 1
Strive for continuous improvement in performance standards. 努力持续提高绩效标准。
Objective 2 目标 2
提供一个支持性的学习环境，鼓励学生取得高水平的成就。
Provide a supportive learning environment, which encourages a high
standard of pupil achievement.
Provide a supportive learning environment, which encourages a high
standard of pupil achievement.| Provide a supportive learning environment, which encourages a high |
| :--- |
| standard of pupil achievement. |
Objective 3 目标 3
确保学生为成年生活做好准备，并具备为社会和经济做出贡献所需的技能和品格。
Ensure pupils are prepared for adult life and have the skills and
character necessary to contribute to society and the economy.
Ensure pupils are prepared for adult life and have the skills and
character necessary to contribute to society and the economy.| Ensure pupils are prepared for adult life and have the skills and |
| :--- |
| character necessary to contribute to society and the economy. |
Objective 4 目标 4
为所有儿童提供高质量的教育机会，无论他们身处何地或背景如何。
Provide all children with access to high quality education, regardless of
their location or background.
Provide all children with access to high quality education, regardless of
their location or background.| Provide all children with access to high quality education, regardless of |
| :--- |
| their location or background. |
Objective 1 Strive for continuous improvement in performance standards.
Objective 2 "Provide a supportive learning environment, which encourages a high
standard of pupil achievement."
Objective 3 "Ensure pupils are prepared for adult life and have the skills and
character necessary to contribute to society and the economy."
Objective 4 "Provide all children with access to high quality education, regardless of
their location or background."| Objective 1 | Strive for continuous improvement in performance standards. |
| :--- | :--- |
| Objective 2 | Provide a supportive learning environment, which encourages a high <br> standard of pupil achievement. |
| Objective 3 | Ensure pupils are prepared for adult life and have the skills and <br> character necessary to contribute to society and the economy. |
| Objective 4 | Provide all children with access to high quality education, regardless of <br> their location or background. |
The country of Jayland has two airlines, Flag Co, its national airline, and Budget Co, a recent entrant into the market. 杰兰国有两家航空公司，国家航空公司 Flag Co 和最近进入市场的 Budget Co。
Flag Co
Flag Co was government owned until ten years ago but is now operated as a private company. Its mission is ‘to be the airline of choice for long distance travellers’. It charges premium fares and operates routes from Jayland’s capital city to the major airports serving the largest cities around the world. Many of its flights have durations greater than 12 hours. The majority of its passengers are travelling on business and are prepared to pay high prices, however the demand for business travel is very sensitive to economic conditions. Its fleet of aircraft is regarded as ‘ageing’ by industry analysts. Flag Co 十年前还是政府所有，但现在作为一家私营公司运营。其使命是“成为长途旅行者的首选航空公司”。它收取高价机票，并运营从杰兰首都到世界各地主要机场的航线。许多航班的飞行时间超过 12 小时。大多数乘客是商务旅行者，他们愿意支付高额票价，但商务旅行的需求对经济状况非常敏感。其机队被行业分析师认为“老化”。
Budget Co
Budget Co was founded by a wealthy entrepreneur who invested their personal fortune in the company’s equity. Its mission is ‘to be the lowest fare airline on any route we serve’. It offers flights to destinations up to three hours travel from Jayland. Its fleet of aircraft are generally less than two years old. Most of its passengers are holiday-makers and the demand for its flights appears to be relatively insensitive to economic conditions. Budget Co 由一位富有的企业家创立，他将其个人财富投资于公司股权。其使命是“成为我们所服务航线上票价最低的航空公司”。它提供飞往距离 Jayland 三小时航程内的目的地的航班。其机队中的飞机通常不到两年。大多数乘客是度假者，对其航班的需求似乎对经济条件相对不敏感。
The following information is available for both companies. 以下信息适用于两家公司。
Statement of profit or loss extract for year end 31 December 20X6 截至 20X6 年 12 月 31 日的年度损益表摘录
Flag Co
Budget Co
$m\$ \mathrm{~m}
$m\$ \mathrm{~m}
Total revenue 总收入
11,333
6,654
Operating profit 营业利润
1,239
404
Finance costs 财务费用
250
50
Other non-operating costs 其他非营业费用
130 _\underline{130}
76
Profit before tax 税前利润
859\boxed{859}
278
Flag Co Budget Co
$m $m
Total revenue 11,333 6,654
Operating profit 1,239 404
Finance costs 250 50
Other non-operating costs 130 _ 76
Profit before tax 859 278 | | Flag Co | Budget Co | |
| :--- | ---: | ---: | ---: |
| | | $\$ \mathrm{~m}$ | $\$ \mathrm{~m}$ |
| Total revenue | 11,333 | 6,654 | |
| Operating profit | 1,239 | 404 | |
| Finance costs | 250 | 50 | |
| Other non-operating costs | $\underline{130}$ | 76 | |
| Profit before tax | $\boxed{859}$ | 278 | |
Statement of financial position (summarised) as at 31 December 20X6 截至 20X6 年 12 月 31 日的财务状况表（摘要）
Flag Co
Budget Co
Non-current assets 非流动资产
$m\$ m
$m\$ \mathrm{~m}
Current assets (Note) 流动资产（注）
11,972
3,177
Total assets 总资产
3,404
885
Total equity 总权益
15,376
4,062
Non-current liabilities 非流动负债
4,598
1,945
Current liabilities 流动负债
5,078
1,001
Total liabilities and shareholders equity 负债和股东权益合计
(5,700)/(15,376)\frac{5,700}{15,376}
1,116\mathbf{1 , 1 1 6}
Flag Co Budget Co
Non-current assets $m $m
Current assets (Note) 11,972 3,177
Total assets 3,404 885
Total equity 15,376 4,062
Non-current liabilities 4,598 1,945
Current liabilities 5,078 1,001
Total liabilities and shareholders equity (5,700)/(15,376) 1,116| | Flag Co | Budget Co |
| :--- | ---: | ---: |
| Non-current assets | $\$ m$ | $\$ \mathrm{~m}$ |
| Current assets (Note) | 11,972 | 3,177 |
| Total assets | 3,404 | 885 |
| Total equity | 15,376 | 4,062 |
| Non-current liabilities | 4,598 | 1,945 |
| Current liabilities | 5,078 | 1,001 |
| Total liabilities and shareholders equity | $\frac{5,700}{15,376}$ | $\mathbf{1 , 1 1 6}$ |
Note. Current assets include inventory of $2.1m\$ 2.1 \mathrm{~m} and $1.1m\$ 1.1 \mathrm{~m} respectively. 注意。流动资产分别包括 $2.1m\$ 2.1 \mathrm{~m} 和 $1.1m\$ 1.1 \mathrm{~m} 的库存。
Other information for year end 31 December 20X6 20X6 年 12 月 31 日年终的其他信息
(a) Analyse the financial performance of the two airlines, including reasons for the differences in the two businesses’ performance. (a) 分析两家航空公司的财务表现，包括两家企业表现差异的原因。
Note. Use the headings profitability, liquidity and risk to structure your answer. There are up to six marks available for calculations. 注意。使用盈利能力、流动性和风险作为标题来构建你的答案。计算部分最多可得六分。
(14 marks) (14 分)
(b) Briefly explain how Fitzgerald and Moon’s building block model could be used to manage the performance of a service business. (b) 简要解释 Fitzgerald 和 Moon 的积木模型如何用于管理服务企业的绩效。
( 6 marks) （6 分）
358 Best Night Co (Mar/Jun 2019) 358 最佳之夜公司（2019 年 3 月/6 月）
(36 mins) （36 分钟）
Best Night Co operates a chain of 30 hotels across the country of Essland. It prides itself on the comfort of the rooms in its hotels and the quality of service it offers to guests. 最佳之夜公司在埃斯兰德全国经营着 30 家酒店连锁。它以酒店客房的舒适性和为客人提供的高质量服务为荣。
The majority of Best Night Co’s hotels are located in major cities and have previously been successful in attracting business customers. In recent years, however, the number of business customers has started to decline as a result of tough economic conditions in Essland. 最佳之夜公司的大多数酒店都位于主要城市，过去一直成功吸引商务客户。然而，近年来，由于埃斯兰德严峻的经济形势，商务客户的数量开始下降。
Best Night Co’s policy is to set standard prices for the rooms in each of its hotels, with that price reflecting the hotel’s location and taking account of competitors’ prices. However, hotel managers have the authority to offer discounts to regular customers, and to reduce prices when occupancy rates in their hotel are expected to be low. The average standard price per night, across all the hotels, was $140 in 20X7, compared to $135 in 20X6. 最佳之夜公司的政策是为每家酒店的客房设定标准价格，该价格反映酒店的位置并考虑竞争对手的价格。然而，酒店经理有权为常客提供折扣，并在预计入住率较低时降低价格。20X7 年所有酒店的平均标准价格为每晚 140 美元，而 20X6 年为 135 美元。
In addition to room bookings, the hotels also generate revenue from the additional services available to customers, such as restaurants and bars. 除了客房预订外，酒店还通过向客户提供的额外服务（如餐厅和酒吧）产生收入。
Summary from Best Night Co’s management accounts: 最佳之夜公司管理账户摘要：
截至 20X7 年 6 月 30 日的年度
Year ended
30 June 20X7
Year ended
30 June 20X7| Year ended |
| ---: |
| 30 June 20X7 |
截至 20X6 年 6 月 30 日年度
Year ended
30 June 20X6
Year ended
30 June 20X6| Year ended |
| ---: |
| 30 June 20X6 |
Revenue - rooms at standard price per night 收入 - 房间按标准价格每晚
$'000\$ \prime 000
$'000\$ \prime 000
Room discounts or rate reductions given 房间折扣或价格减免
111,890
104,976
Other revenue: food, drink 其他收入：餐饮
(16,783)(16,783)
(11,540)(11,540)
Total revenue 总收入
24,270
23,185
Operating costs 运营成本
119,377
116,621
Operating profit 营业利润
(95,462)(95,462)
(92,379)(92,379)
23,915
24,242
"Year ended
30 June 20X7" "Year ended
30 June 20X6"
Revenue - rooms at standard price per night $'000 $'000
Room discounts or rate reductions given 111,890 104,976
Other revenue: food, drink (16,783) (11,540)
Total revenue 24,270 23,185
Operating costs 119,377 116,621
Operating profit (95,462) (92,379)
23,915 24,242| | Year ended <br> 30 June 20X7 | Year ended <br> 30 June 20X6 |
| :--- | ---: | ---: |
| Revenue - rooms at standard price per night | $\$ \prime 000$ | $\$ \prime 000$ |
| Room discounts or rate reductions given | 111,890 | 104,976 |
| Other revenue: food, drink | $(16,783)$ | $(11,540)$ |
| Total revenue | 24,270 | 23,185 |
| Operating costs | 119,377 | 116,621 |
| Operating profit | $(95,462)$ | $(92,379)$ |
| | 23,915 | 24,242 |
Other performance information: 其他绩效信息：
Year ended 截至年度
Year ended| Year ended |
| ---: |
Year ended 截至年度
30 June 20X7 20X7 年 6 月 30 日
30 June 20X6 20X6 年 6 月 30 日
Capital employed (Note 1) 使用资本（注 1）
$39.5m\$ 39.5 \mathrm{~m}
$39.1m\$ 39.1 \mathrm{~m}
Average occupancy rates (Note 2) 平均入住率（注 2）
74%74 \%
72%72 \%
Average customer satisfaction score (Note 3) 平均客户满意度评分（注 3）
4.2
4.5
"Year ended" Year ended
30 June 20X7 30 June 20X6
Capital employed (Note 1) $39.5m $39.1m
Average occupancy rates (Note 2) 74% 72%
Average customer satisfaction score (Note 3) 4.2 4.5| | Year ended | Year ended |
| :--- | ---: | ---: | ---: |
| | 30 June 20X7 | 30 June 20X6 |
| Capital employed (Note 1) | $\$ 39.5 \mathrm{~m}$ | $\$ 39.1 \mathrm{~m}$ |
| Average occupancy rates (Note 2) | $74 \%$ | $72 \%$ |
| Average customer satisfaction score (Note 3) | 4.2 | 4.5 |
Notes. 注释
1 Capital employed is calculated using the depreciated cost of non-current assets at all Best Night Co’s hotels. 资本投入是使用 Best Night Co 所有酒店的非流动资产折旧成本计算的。
2 Occupancy rates for the year ended 30 June 20X7 were budgeted to be 72%72 \%. 截至 20X7 年 6 月 30 日的年度，入住率预算为 72%72 \% 。
3 Customer satisfaction scores are graded on a scale of 1-51-5 where ’ 5 ’ represents ‘Excellent’. On average, in any given town in Essland, the top 10% of hotels earn a score of 4.5 or above and the top 25%25 \% of hotels earn a score of 4.2 or above. 客户满意度评分采用 1-51-5 的评分标准，其中“5”代表“优秀”。在 Essland 的任何城镇中，前 10%的酒店平均得分为 4.5 或以上，前 25%25 \% 的酒店平均得分为 4.2 或以上。
Two themes are becoming increasingly frequent in the comments Best Night Co’s customers make alongside the scores: 在 Best Night Co 的客户评分旁边的评论中，有两个主题越来越频繁地出现：
(1) Repeat customers have said that the standard of service in recent visits has not been as good as in previous visits. (1) 回头客表示，最近几次访问的服务水平不如以前的好。
(2) The rooms need redecorating, and the fixtures and fittings need replacing. For example, the beds need new mattresses to improve the level of comfort they provide. (2) 房间需要重新装修，设备和配件也需要更换。例如，床需要新的床垫以提高舒适度。
Best Night Co had planned a two-year refurbishment programme beginning in 20X7 of all the rooms in each hotel. However, this programme has been put on hold, due to the current economic conditions, and in order to reduce expenditure. Best Night Co 曾计划从 20X7 年开始对所有酒店的每个房间进行为期两年的翻新计划。然而，由于当前的经济状况，为了减少支出，该计划已被搁置。
Required 必需
Using the information provided, discuss Best Night Co’s financial and non-financial performance for the year ended 30 June 20X7. 使用提供的信息，讨论 Best Night Co 截至 20X7 年 6 月 30 日的财务和非财务表现。
Note. There are five marks available for calculations and 15 marks available for discussion. 注意。计算部分有 5 分，讨论部分有 15 分。
(20 marks) （20 分）
359 Jump (June 2010) 359 跳跃（2010 年 6 月）
Jump has a network of sports clubs which are managed by local managers reporting to the main board. The local managers have a lot of autonomy and are able to vary employment contracts with staff and offer discounts for membership fees and personal training sessions. They also control their own maintenance budget, but do not have control over large amounts of capital expenditure. Jump 拥有一个由本地经理管理的体育俱乐部网络，这些经理向总部汇报。本地经理拥有很大的自主权，可以调整员工合同，并提供会员费和个人培训课程的折扣。他们还控制自己的维护预算，但对大额资本支出没有控制权。
A local manager’s performance and bonus is assessed relative to three targets. For every one of these three targets that is reached in an individual quarter, $400\$ 400 is added to the manager’s bonus, which is paid at the end of the year. The maximum bonus per year is therefore based on 12 targets (three targets in each of the four quarters of the year). Accordingly, the maximum bonus that could be earned is 12 xx$400=$4,80012 \times \$ 400=\$ 4,800, which represents 40%40 \% of the basic salary of a local manager. Jump has a 31 March year end. 本地经理的绩效和奖金是根据三个目标来评估的。在每一个季度中，每达成一个目标，经理的奖金就会增加 $400\$ 400 ，奖金在年底支付。因此，每年的最大奖金基于 12 个目标（每年四个季度中的三个目标）。相应地，可以获得的最高奖金为 12 xx$400=$4,80012 \times \$ 400=\$ 4,800 ，这代表了本地经理基本工资的 40%40 \% 。Jump 的财年截止日期为 3 月 31 日。
The performance data for one of the sports clubs for the last four quarters is as follows. 其中一个体育俱乐部过去四个季度的表现数据如下。
截至 20X1 年 6 月 30 日的季度
Qtr to
30 June
20X1
Qtr to
30 June
20X1| Qtr to |
| ---: |
| 30 June |
| 20X1 |
截至 20X1 年 9 月 30 日的季度
Qtr to
30 September
20X1
Qtr to
30 September
20X1| Qtr to |
| ---: |
| 30 September |
| 20X1 |
截至 20X1 年 12 月 31 日的季度
Qtr to
31 December
20 xx120 \times 1
Qtr to
31 December
20 xx1| Qtr to |
| ---: |
| 31 December |
| $20 \times 1$ |
截至 3 月 31 日的季度
Qtr to
31 March
Qtr to
31 March| Qtr to |
| ---: |
| 31 March |
3,000
3,200
3,300
20 xx220 \times 2
Number of members 会员人数
20,000
24,000
26,000
24,000
Member visits 会员访问
已预订的私人训练课程
Personal training sessions
booked
Personal training sessions
booked| Personal training sessions |
| :--- |
| booked |
310
325
310
339
Staff days 员工工作日
450
480
470
480
Staff lateness days 员工迟到天数
20
28
28
20
Days in quarter 季度中的天数
90
90
90
90
"Qtr to
30 June
20X1" "Qtr to
30 September
20X1" "Qtr to
31 December
20 xx1" "Qtr to
31 March"
3,000 3,200 3,300 20 xx2
Number of members 20,000 24,000 26,000 24,000
Member visits
"Personal training sessions
booked" 310 325 310 339
Staff days 450 480 470 480
Staff lateness days 20 28 28 20
Days in quarter 90 90 90 90| | Qtr to <br> 30 June <br> 20X1 | Qtr to <br> 30 September <br> 20X1 | Qtr to <br> 31 December <br> $20 \times 1$ | Qtr to <br> 31 March |
| :--- | ---: | ---: | ---: | ---: |
| | 3,000 | 3,200 | 3,300 | $20 \times 2$ |
| Number of members | 20,000 | 24,000 | 26,000 | 24,000 |
| Member visits | | | | |
| Personal training sessions <br> booked | 310 | 325 | 310 | 339 |
| Staff days | 450 | 480 | 470 | 480 |
| Staff lateness days | 20 | 28 | 28 | 20 |
| Days in quarter | 90 | 90 | 90 | 90 |
Agreed targets are: 已达成目标如下：
(1) Staff must be on time over 95%95 \% of the time (no penalty is made when staff are absent from work). (1) 员工必须在 95%95 \% 的时间内准时到岗（员工缺勤时不作处罚）。
(2) On average 60%60 \% of members must use the clubs’ facilities regularly, by visiting at least 12 times per quarter. (2) 平均而言， 60%60 \% 的会员必须定期使用俱乐部的设施，每季度至少访问 12 次。
(3) On average 10%10 \% of members must book a personal training session each quarter. 平均而言，每个季度必须有 10%10 \% 的会员预订私人训练课程。
Bridgewater Co provides training courses for many of the mainstream software packages on the market. Bridgewater 公司为市场上许多主流软件包提供培训课程。
The business has many divisions within Waterland, the one country in which it operates. The senior managers of Bridgewater Co have very clear objectives for the divisions and these are communicated to divisional managers on appointment and subsequently in quarterly and annual reviews. These are: 该公司在运营的 Waterland 国家内有许多部门。Bridgewater 公司的高级经理们对各部门有非常明确的目标，这些目标在任命时以及在季度和年度审查中传达给部门经理。这些目标是：
Each quarter, sales should grow and annual sales should exceed budget 每季度销售额应增长，年度销售额应超过预算
Trainer (lecture staff) costs should not exceed $180\$ 180 per teaching day 培训师（讲师）费用不应超过每个教学日 $180\$ 180
Room hire costs should not exceed $90\$ 90 per teaching day 教室租赁费用不应超过每个教学日 $90\$ 90
Each division should meet its budget for profit per quarter and annually 每个部门应达到每季度和年度的利润预算
It is known that managers will be promoted based on their ability to meet these targets. A member of the senior management is to retire after Quarter 2 of the current financial year, which has just begun. The divisional managers anticipate that one of them may be promoted at the beginning of Quarter 3 if their performance is good enough. 众所周知，经理的晋升将基于他们实现这些目标的能力。一位高级管理人员将在当前财年的第二季度结束后退休，而当前财年刚刚开始。部门经理们预计，如果他们的表现足够好，其中一位可能在第三季度初获得晋升。
The manager of the Northwest division is concerned that their chances of promotion could be damaged by the expected performance of their division. They are a firm believer in quality and they think that if a business gets this right, growth and success will eventually follow. 西北部门的经理担心他们部门的预期表现可能会损害他们的晋升机会。他们坚信质量，认为如果企业在这方面做得好，增长和成功最终会随之而来。
The current quarterly forecasts, along with the original budgeted profit for the Northwest division, are as follows: 当前季度预测，以及西北部门最初的预算利润如下：
(a) Assess the financial performance of the Northwest division against its targets and reach a conclusion as to the promotion prospects of the divisional manager. (a) 评估西北分部的财务表现与其目标的对比，并就分部经理的晋升前景得出结论。
(8 marks) (8 分)
(b) The manager of the Northwest division has been considering a few steps to improve the performance of their division. 西北分部的经理一直在考虑采取一些措施来提高他们分部的业绩。
Voucher scheme 优惠券计划
As a sales promotion, vouchers will be sold for $125\$ 125 each, a substantial discount on normal prices. These vouchers will entitle the holder to attend four training sessions on software of their choice. They can attend when they want to but are advised that one training session per quarter is sensible. The manager is confident that, if the promotion took place immediately, they could sell 80 vouchers and that customers would follow the advice given to attend one session per quarter. All voucher holders would attend planned existing courses and all will be new customers. 作为销售促销活动，优惠券将以 $125\$ 125 的价格出售，这是对正常价格的大幅折扣。这些优惠券将使持有者能够参加四次他们选择的软件培训课程。他们可以随时参加，但建议每季度参加一次培训课程是明智的。经理确信，如果促销活动立即进行，他们可以卖出 80 张优惠券，并且客户会遵循建议每季度参加一次课程。所有优惠券持有者都将参加计划中的现有课程，并且所有客户都是新客户。
Software upgrade 软件升级
A new important software programme has recently been launched for which there could be a market for training courses. Demonstration programs can be bought for $1,800 in Quarter 1. Staff training would be needed, costing $500\$ 500 in each of Quarters 1 and 2 but in Quarters 3 and 4 extra courses could be offered selling this training. Assuming similar class sizes and the usual sales prices, extra sales revenue amounting to 20%20 \% of normal sales are expected (measured before the voucher promotion above). The manager is keen to run these courses at the same tutorial and room standards as they normally provide. Software expenditure is written off in the income statement as incurred. 最近推出了一款重要的新软件程序，可能会有培训课程的市场。演示程序可以在第一季度以 1,800 美元的价格购买。员工培训是必要的，在第一季度和第二季度分别需要花费 $500\$ 500 ，但在第三季度和第四季度可以额外提供这些培训课程。假设班级规模和通常的销售价格相似，预计额外销售收入将达到正常销售额的 20%20 \% （在上述优惠券促销之前衡量）。经理热衷于以他们通常提供的教程和教室标准来运行这些课程。软件支出在发生时计入损益表。
Delaying payments to trainers 延迟支付培训师费用
The manager is considering delaying payment to the trainers. They think that, since their commitment to quality could cause them to miss out on a well-deserved promotion, the trainers owe them a favour. They intend to delay payment on 50%50 \% of all invoices received from the trainers in the first two quarters, paying them one month later than is usual. 经理正在考虑延迟支付培训师费用。他们认为，由于他们对质量的承诺可能会使他们错过应得的晋升，培训师欠他们一个人情。他们打算在前两个季度收到的所有培训师发票中延迟支付 50%50 \% ，比通常晚一个月支付。
361 One Stop Car Co (Sep/Dec 2018) 361 一站式汽车公司（2018 年 9 月/12 月）
The One Stop Car Co (OSC Co) offers a range of services for car owners at its 55 service centres across the country. The car maintenance business is extremely competitive in all regions across the country. Each service centre operates autonomously and managers are able to choose how to package up the services they offer. OSC Co’s aim is to ‘make the task of car maintenance a pleasure and not a chore’. 一站式汽车公司（OSC Co）在全国 55 个服务中心为车主提供一系列服务。汽车维修业务在全国所有地区都非常竞争激烈。每个服务中心独立运营，经理可以选择如何打包他们提供的服务。OSC Co 的目标是“让汽车维修成为一件愉快的事，而不是一件苦差事”。
Its national website states the following: 其国家网站声明如下：
Range of service packs available, including express service and full valet 提供的服务套餐包括快速服务和全面清洁
‘We work whilst you wait’ service, with average wait times of only two hours ‘我们工作，您等待’服务，平均等待时间仅为两小时
Watch our friendly, experienced mechanics producing high quality work 观看我们友好、经验丰富的技工进行高质量的工作
Freshly made tea and coffee and free internet in our comfortable lounges 我们舒适的休息室提供新鲜冲泡的茶和咖啡以及免费网络
Monthly free prize draw for all customers completing an online feedback form 每月为所有完成在线反馈表的顾客提供免费抽奖活动
Customers initially access the national website, but depending on their location, they are automatically redirected to the website of their nearest service centre so that they can view the offers available at that centre. All bookings are made through the OSC website. 顾客最初访问国家网站，但根据他们的位置，他们会被自动重定向到最近服务中心的网站，以便查看该中心提供的优惠。所有预订都通过 OSC 网站进行。
Results for one of the service centres, the Midlands Service Centre (MSC), for the year which has just ended are given below. The column headed ‘OSC’ shows the average figures for all of OSC Co’s 55 service centres: 以下是其中一个服务中心，即中部服务中心（MSC），在刚刚结束的年度中的结果。标有“OSC”的列显示了 OSC 公司所有 55 个服务中心的平均数据。
Notes 备注
MSC
OSC 平均值
OSC
Average
OSC
Average| OSC |
| ---: |
| Average |
Sales revenue ($) 销售收入（美元）
760,500
890,365
Gross profit ($) 毛利润（美元）
304,200
328,146
Number of mechanics: senior 技师人数：高级
1
7
7.8
Number of mechanics: junior 初级技工数量
2
5
5.2
Number of new service packs developed 开发的新服务包数量
3
3
2
Number of website hits 网站点击量
14,000
18,260
Total number of jobs booked and completed 预订和完成的工作总数
9,506
11,870
Number of jobs from repeat customers only 仅来自回头客的工作数量
1,500
1,660
Total time spent completing jobs (hours) 完成工作的总时间（小时）
23,100
24,800
Percentage of customer feedback forms showing 客户反馈表显示百分比
score of 9 or 10 得分为 9 或 10
4
80%80 \%
70%70 \%
Notes MSC "OSC
Average"
Sales revenue ($) 760,500 890,365
Gross profit ($) 304,200 328,146
Number of mechanics: senior 1 7 7.8
Number of mechanics: junior 2 5 5.2
Number of new service packs developed 3 3 2
Number of website hits 14,000 18,260
Total number of jobs booked and completed 9,506 11,870
Number of jobs from repeat customers only 1,500 1,660
Total time spent completing jobs (hours) 23,100 24,800
Percentage of customer feedback forms showing
score of 9 or 10 4 80% 70%| | Notes | MSC | OSC <br> Average |
| :--- | ---: | ---: | ---: |
| Sales revenue ($) | | 760,500 | 890,365 |
| Gross profit ($) | | 304,200 | 328,146 |
| Number of mechanics: senior | 1 | 7 | 7.8 |
| Number of mechanics: junior | 2 | 5 | 5.2 |
| Number of new service packs developed | 3 | 3 | 2 |
| Number of website hits | | 14,000 | 18,260 |
| Total number of jobs booked and completed | | 9,506 | 11,870 |
| Number of jobs from repeat customers only | 1,500 | 1,660 | |
| Total time spent completing jobs (hours) | 23,100 | 24,800 | |
| Percentage of customer feedback forms showing | | | |
| score of 9 or 10 | 4 | $80 \%$ | $70 \%$ |
Notes. 注释
1 Mechanics are classified as ‘senior’ if they have been qualified for more than five years. 如果机械师获得资格超过五年，则被归类为“高级”机械师。
2 ‘Junior’ mechanics includes both trainee mechanics who are unqualified and mechanics who have been qualified for less than five years. “初级”机械师包括未获得资格的实习机械师和获得资格不足五年的机械师。
3 The MSC introduced three new service packs during the year: MSC 在今年推出了三个新的服务包：
Free valets for orders over $100. 订单超过 100 美元可享受免费洗车服务。
A safety check costing only $20\$ 20, instead of the usual $40\$ 40, for all customers booking a full service. 所有预订全面服务的客户只需支付 $20\$ 20 的安全检查费用，而不是通常的 $40\$ 40 。
A $10\$ 10 air conditioning efficiency check, which usually costs $20\$ 20, for all customers booking an oil change. 所有预订换油的客户可享受 $10\$ 10 的空调效率检查，通常费用为 $20\$ 20 。
These three new service packs produced revenues of $66,000,$58,000\$ 66,000, \$ 58,000 and $54,000\$ 54,000 respectively. Two comparable new service packs developed by other centres produced revenues of $44,000\$ 44,000 and $42,000\$ 42,000. 这三个新服务包分别产生了 $66,000,$58,000\$ 66,000, \$ 58,000 和 $54,000\$ 54,000 的收入。其他中心开发的类似新服务包分别产生了 $44,000\$ 44,000 和 $42,000\$ 42,000 的收入。
4 The online feedback form asks customers to rate the centre from one to ten, with ten being the best. 在线反馈表要求客户从一到十对中心进行评分，十分为最佳。
The CEO of OSC Co has recently attended a business seminar and heard about Fitzgerald and Moon’s building block model of performance management. The CEO is interested in how the dimensions block could be applied at OSC Co. The dimensions of performance identified in the model are: competitiveness, financial performance, quality of service, flexibility, resource utilisation and innovation. OSC Co 的首席执行官最近参加了一个商业研讨会，并听说了 Fitzgerald 和 Moon 的绩效管理积木模型。首席执行官对如何将模型中的维度块应用于 OSC Co 感兴趣。模型中确定的绩效维度包括：竞争力、财务表现、服务质量、灵活性、资源利用和创新。
Required 必需
(a) For each of the dimensions of the building block model, calculate one performance indicator for MSC and one for the OSC average using the data available. Briefly justify your choice of performance indicator and discuss MSC’s performance relative to the other OSC service centres. (a) 对于积木模型的每个维度，使用可用数据计算 MSC 的一个绩效指标和 OSC 平均的一个绩效指标。简要说明您选择绩效指标的理由，并讨论 MSC 相对于其他 OSC 服务中心的表现。
( 16 marks) (16 分)
(b) Explain how the standards and rewards blocks support the dimensions block in Fitzgerald and Moon’s building block model. (b) 解释 Fitzgerald 和 Moon 的积木模型中，标准和奖励模块如何支持维度模块。
(4 marks) (4 分)
Trot Co is an owner-managed travel company operating in the country of Veeland, where the domestic currency is Veeland $(V$)\$(V \$). It offers a range of package holidays to customers and the holiday price it charges to customers includes flights, transfers to and from resorts and accommodation costs. Trot Co 是一家由业主管理的旅游公司，在维兰国运营，国内货币为维兰币。它为客户提供一系列套餐假期，向客户收取的假期价格包括航班、往返度假村的接送和住宿费用。
The market is extremely competitive. Until recently, the company only offered holidays to Europe. However, following a consistent 5% annual decline in the European holiday market over the last two years, Trot Co decided to extend its coverage to North America from the beginning of 20X7. Flights to North America from Veeland are longer than flights to Europe from Veeland. 市场竞争非常激烈。直到最近，该公司仅提供前往欧洲的假期。然而，由于过去两年欧洲假期市场每年持续下降 5%，Trot Co 决定从 20X7 年初开始将业务扩展到北美。从维兰到北美的航班比从维兰到欧洲的航班更长。
It is now the end of 20X7 and the following information is available: 现在是 20X7 年底，以下信息可用：
At the beginning of 20X7, following the company’s expansion into North America, Trot Co made an arrangement with a North American television station to place an advert every month. Each advert costs V$600\mathrm{V} \$ 600. At the same time, Trot Co reduced its level of advertising in Veeland. 在 20X7 年初，随着公司扩展到北美市场，Trot Co 与一家北美电视台达成协议，每月投放一次广告。每次广告的费用为维兰币。与此同时，Trot Co 减少了在维兰的广告投放量。
Six months ago, political unrest in Veeland caused the V$ to fall in value by an average of 25%25 \% against all other currencies. Trot Co pays for all flights, immediately when the customer makes a booking, in V$. 六个月前，维兰的政治动荡导致 V$对所有其他货币的平均价值下降了 25%25 \% 。Trot Co 在客户预订时立即以 V$支付所有航班费用。
During the year, it also began using a new booking agent for flights who promised more competitive prices. Customers usually book their holidays at least six months in advance of their departure and are required to pay for their holidays in full at the time of booking in V$. The costs of accommodation and transfers are always paid by Trot Co in the currency of the country being visited and these costs are paid once the customer’s holiday is complete. 在这一年中，它还开始使用一个新的预订代理来预订航班，该代理承诺提供更具竞争力的价格。客户通常在出发前至少六个月预订假期，并需要在预订时以 V$全额支付假期费用。住宿和接送费用始终由 Trot Co 以访问国家的货币支付，这些费用在客户假期结束后支付。
Midway through 20X7, one of Trot Co’s employees was awarded a V$22,000 compensation payment after a court decided that she was unfairly dismissed. All remaining staff were given a 10%10 \% pay rise with immediate effect in an attempt to reassure them. 在 20X7 年年中，Trot Co 的一名员工在法院裁定她被不公平解雇后获得了 V$22,000 的赔偿金。所有剩余员工立即获得了 10%10 \% 的加薪，以试图安抚他们。
Trot Co is financed partly by medium-term loans. One of the loans came to an end three months ago and the company therefore had to renegotiate a new loan. The new loan incurred a V$3,000\mathrm{V} \$ 3,000 finance fee and a higher interest rate than the old loan. The new loan also covered the purchase of a new V$2,000\mathrm{V} \$ 2,000 computerised billing system, which was expected to reduce administration costs by 50%50 \%. Trot Co 部分通过中期贷款融资。其中一笔贷款在三个月前到期，因此公司不得不重新协商一笔新贷款。新贷款产生了 V$3,000\mathrm{V} \$ 3,000 的财务费用，并且利率高于旧贷款。新贷款还用于购买新的 V$2,000\mathrm{V} \$ 2,000 计算机化账单系统，预计这将减少 50%50 \% 的管理成本。
The results of Trot Co for the last two years are as follows: Trot Co 过去两年的业绩如下：
The owner of Trot Co has looked at 20X7’s results and is extremely disappointed. Having seen that the business has made a loss, he feels like the whole expansion into North America was a bad idea. Trot Co 的老板查看了 20X7 年的业绩，感到非常失望。看到公司出现了亏损，他觉得整个进军北美市场的计划是个坏主意。
Required 必需
Discuss the performance of Trot Co for 20X7. 讨论 Trot Co 在 20X7 年的表现。
Note. There are 6 marks for calculations and 14 marks for discussion. 注意：计算部分占 6 分，讨论部分占 14 分。
Protect Against Fire Co (PAF Co) manufactures and sells fire safety equipment and also provides fire risk assessments and fire safety courses to businesses. It has been trading for many years in the country of Calana, where it is the market leader. Protect Against Fire Co（PAF Co）制造和销售消防安全设备，并为企业提供火灾风险评估和消防安全课程。该公司在卡拉纳国家经营多年，是该市场的领导者。
Five years ago, the directors of PAF Co established a similar operation in its neighbouring country, Sista, renting business premises at various locations across the country. The fire safety market in Sista has always been dominated by two other companies, and when PAF Co opened the Sista division, its plan was to become market leader there within five years. Both the Calana division (Division C) and the Sista division (Division S) usually restrict themselves to a marketing budget of $0.5\$ 0.5 million per annum but in 20X3, Division S launched a $2\$ 2 million advertising campaign in a final push to increase market share. It also left its prices for products and services unchanged in 20X3 rather than increasing them in line with its competitors. 五年前，PAF Co 的董事会在邻国 Sista 建立了类似业务，在全国各地租赁了商业场所。Sista 的消防安全市场一直由另外两家公司主导，当 PAF Co 开设 Sista 分部时，其计划是在五年内成为该市场的领导者。Calana 分部（Division C）和 Sista 分部（Division S）通常将每年的营销预算限制在 $0.5\$ 0.5 百万，但在 20X3 年，Division S 发起了一项 $2\$ 2 百万的广告活动，以最终推动市场份额的增长。此外，20X3 年其产品和服务价格保持不变，而不是像其竞争对手那样提高价格。
Although the populations of both countries are similar, geographically, the country of Sista is twice as large as Calana and its customers are evenly spread across the country. The products and services offered by the two divisions to their customers require skilled staff, demand for which is particularly high in Sista. Following the appointment of a new government in Sista at the end of 20X2, stricter fire safety regulations were immediately introduced for all companies. At the same time, the government introduced a substantial tax on business property rents which landlords passed on to their tenants. 尽管两国的人口相似，但从地理上看，西斯塔国家的面积是卡拉纳的两倍，其客户均匀分布在全国各地。两个部门向客户提供的产品和服务需要熟练的员工，而西斯塔对这类员工的需求特别高。在 20X2 年底西斯塔新政府上任后，立即对所有公司实施了更严格的消防安全法规。同时，政府对商业物业租金征收了大幅税收，房东将这部分税收转嫁给了租户。
International shortages of fuel have led to a 20%20 \% increase in fuel prices in both countries in the last year. 国际燃料短缺导致去年两国燃料价格 20%20 \% 上涨。
Summary statements of profit or loss for the two divisions for the two years ended 30 November 20 xx220 \times 2 and 30 November 20X3 are shown below. 截至 20 xx220 \times 2 年 11 月 30 日和 20X3 年 11 月 30 日的两个年度的两个部门的汇总损益表如下所示。
Required 要求
Using all the information above, assess the financial performance of Division SS in the year ended 30 November 20X3. State clearly where further information might be required in order to make more reasoned conclusions about the division’s performance. 使用以上所有信息，评估截至 20X3 年 11 月 30 日的年度中 SS 部门的财务表现。明确指出在何处可能需要进一步信息以便对该部门的表现做出更合理的结论。
Note. Up to seven marks are available for calculations. 注意：计算部分最多可获得七分。
Clean Feet Co is a large supplier of environmentally-friendly products. The company is split into two divisions: the Household Goods division (Division HG) and the Personal Care division (Division PC). The two divisional managers are responsible for generating revenues and controlling costs. Both of them make all of their sales and purchases on credit, having negotiated 30-day credit terms with both customers and suppliers. Whilst the divisional managers can authorise capital expenditure up to $50,000\$ 50,000, any expenditure over this amount is controlled by Head Office. All of the Head Office running costs are shared equally between the two divisions and are included in their ‘indirect costs’ below. Clean Feet Co 是一家大型环保产品供应商。公司分为两个部门：家居用品部门（Division HG）和个人护理部门（Division PC）。两位部门经理负责创造收入和控制成本。他们所有的销售和采购都是通过信用进行的，并与客户和供应商协商了 30 天的信用期限。虽然部门经理可以授权资本支出高达 $50,000\$ 50,000 ，但超过此金额的任何支出都由总部控制。所有总部的运营成本由两个部门平均分摊，并计入其“间接成本”中。
The performance of each division is assessed by Head Office using return on investment (ROI) based on net assets. Each of the divisional managers is paid an annual salary of $180,000\$ 180,000 plus an annual bonus based on the ROI achieved by their division. Each division is expected to achieve a minimum ROI of 15%15 \% for which no bonus is payable, however, for every whole percentage point 每个部门的绩效由总部根据基于净资产的回报率（ROI）进行评估。每个部门的经理每年获得 $180,000\$ 180,000 的薪水，并根据其部门实现的 ROI 获得年度奖金。每个部门预期实现的最低 ROI 为 15%15 \% ，达到此目标时无奖金，然而，每超过一个百分点
above this that the divisions achieve, the managers accrue a bonus of 3%3 \% of the annual salary. The maximum bonus which can be earned is 10%10 \% of the annual salary. 经理将获得年度薪水的 3%3 \% 作为奖金。可获得的最高奖金为年度薪水的 10%10 \% 。
During the year ending 31 August 20X9, Head Office decided to invest $2m\$ 2 m in a new computer system in Division HG. This was against the advice of the divisional manager and caused a lot of disruption to customer orders. Due to these issues, Head Office decided that a similar planned installation would not take place at Division PC. 在截至 20X9 年 8 月 31 日的年度中，总部决定在 HG 分部投资 $2m\$ 2 m 用于新的计算机系统。这与分部经理的建议相悖，并导致客户订单的大量中断。由于这些问题，总部决定在 PC 分部不会进行类似的安装计划。
The following data relates to the year ending 31 August 20X9: 以下数据与截至 20X9 年 8 月 31 日的年度相关：
Number of orders completed within 7 days of the order being placed 在订单下达后 7 天内完成的订单数量
YE 31 August 20X9 截至 20X9 年 8 月 31 日年度
80%80 \%
95%95 \%
YE 31 August 20X8 截至 20X8 年 8 月 31 日
99%99 \%
97%97 \%
Customer complaints as percentage of total sales volume 客户投诉占总销售量的百分比
YE 31 August 20X9 截至 20X9 年 8 月 31 日年度
2%2 \%
1%1 \%
YE 31 August 20X8 截至 20X8 年 8 月 31 日
0.2%0.2 \%
0.5%0.5 \%
Staff turnover rate 员工流动率
YE 31 August 20X9 截至 20X9 年 8 月 31 日
2%2 \%
18%18 \%
YE 31 August 20X8 截至 20X8 年 8 月 31 日
2%2 \%
8%8 \%
YE 31 August 20X9 80% 95%
YE 31 August 20X8 99% 97%
Customer complaints as percentage of total sales volume
YE 31 August 20X9 2% 1%
YE 31 August 20X8 0.2% 0.5%
Staff turnover rate
YE 31 August 20X9 2% 18%
YE 31 August 20X8 2% 8%| YE 31 August 20X9 | $80 \%$ | $95 \%$ |
| :--- | :---: | :---: |
| YE 31 August 20X8 | $99 \%$ | $97 \%$ |
| Customer complaints as percentage of total sales volume | | |
| YE 31 August 20X9 | $2 \%$ | $1 \%$ |
| YE 31 August 20X8 | $0.2 \%$ | $0.5 \%$ |
| Staff turnover rate | | |
| YE 31 August 20X9 | $2 \%$ | $18 \%$ |
| YE 31 August 20X8 | $2 \%$ | $8 \%$ |
365 Man Co (Mar/Jun 2016 amended) 365 曼公司（2016 年 3 月/6 月修订版）
A manufacturing company, Man Co, has two divisions: Division L and Division M. Both divisions make a single standardised product. Division LL makes component LL, which is supplied to both Division MM and external customers. Division MM makes product MM using one unit of component LL and other materials. It then sells the completed product MM to external customers. To date, Division MM has always bought component LL from Division LL. 一家制造公司 Man Co 有两个部门：部门 L 和部门 M。两个部门都生产一种标准化产品。部门 LL 生产组件 LL ，该组件供应给部门 MM 和外部客户。部门 MM 使用一个单位的组件 LL 和其他材料生产产品 MM ，然后将成品 MM 销售给外部客户。迄今为止，部门 MM 一直从部门 LL 购买组件 LL 。
The following information is available: 以下信息可用：
Division LL charges the same price for component LL to both Division MM and external customers. However, it does not incur the selling and distribution costs when transferring internally. 部门 LL 向部门 MM 和外部客户收取相同的组件 LL 价格。然而，在内部转移时，它不会产生销售和分销成本。
Division MM has just been approached by a new supplier who has offered to supply it with component LL for $37\$ 37 per unit. Prior to this offer, the cheapest price at which Division MM could have bought component LL from outside the group was $42\$ 42 per unit. 部门 MM 刚刚收到一个新供应商的报价，该供应商愿意以每单位 $37\$ 37 的价格向其供应组件 LL 。在此报价之前，部门 MM 可以从集团外部购买组件 LL 的最低价格为每单位 $42\$ 42 。
It is head office policy to let the divisions operate autonomously without interference at all. 总部政策是让各部门自主运营，不受任何干扰。
The Rotech group comprises two companies, W Co and C Co. Rotech 集团由两家公司组成，W 公司和 C 公司。
W Co is a trading company with two divisions: The Design division, which designs wind turbines and supplies the designs to customers under licences, and the Gearbox division, which manufactures gearboxes for the car industry. W 公司是一家贸易公司，拥有两个部门：设计部门，负责设计风力涡轮机并根据许可证向客户提供设计；以及齿轮箱部门，负责为汽车行业制造齿轮箱。
C Co manufactures components for gearboxes. It sells the components globally and also supplies W Co with components for its Gearbox manufacturing division. C 公司制造齿轮箱的组件。它向全球销售这些组件，并为 W 公司的齿轮箱制造部门提供组件。
The financial results for the two companies for the year ended 31 May 20X4 are as follows: 两家公司截至 20X4 年 5 月 31 日的年度财务结果如下：
W Co W 公司
Design division 设计部门
Gearbox division 变速箱部门
C Co C 公司
$'000
$'000
$'000
External sales 外部销售
14,300
25,535
8,010
Sales to Gearbox division 销售给 Gearbox 部门
7,550
15,560
Cost of sales 销售成本
(4,900)(4,900)
(16,200)**(16,200) *
(5,280)(5,280)
Administration costs 行政成本
(3,400)(3,400)
(4,200)(4,200)
(2,600)(2,600)
Distribution costs 分销成本
-
(1,260)(1,260)
(670)
Operating profit 营业利润
6,000
3,875
7,010
Capital employed 资本占用
23,540
32,320
82,975
W Co
Design division Gearbox division C Co
$'000 $'000 $'000
External sales 14,300 25,535 8,010
Sales to Gearbox division 7,550
15,560
Cost of sales (4,900) (16,200)** (5,280)
Administration costs (3,400) (4,200) (2,600)
Distribution costs - (1,260) (670)
Operating profit 6,000 3,875 7,010
Capital employed 23,540 32,320 82,975| | W Co | | |
| :---: | :---: | :---: | :---: |
| | Design division | Gearbox division | C Co |
| | $'000 | $'000 | $'000 |
| External sales | 14,300 | 25,535 | 8,010 |
| Sales to Gearbox division | | | 7,550 |
| | | | 15,560 |
| Cost of sales | $(4,900)$ | $(16,200) *$ | $(5,280)$ |
| Administration costs | $(3,400)$ | $(4,200)$ | $(2,600)$ |
| Distribution costs | - | $(1,260)$ | (670) |
| Operating profit | 6,000 | 3,875 | 7,010 |
| Capital employed | 23,540 | 32,320 | 82,975 |
Includes cost of components purchased from C Co. 包括从 C 公司购买的组件成本
Required 必需
(a) Discuss the performance of C Co and each division of W Co , calculating and using the following three performance measures: (a) 讨论 C 公司和 W 公司每个部门的业绩，计算并使用以下三个绩效指标：
(1) Return on capital employed (ROCE) (1) 资本回报率（ROCE）
(2) Asset turnover (2) 资产周转率
(3) Operating profit margin (3) 营业利润率
Note. There are 4.5 marks available for calculations and 5.5 marks available for discussion. 注意。计算部分有 4.5 分，讨论部分有 5.5 分。
(10 marks) （10 分）
(b) C Co is currently working to full capacity. The Rotech group’s policy is that group companies and divisions must always make internal sales first, before selling outside the group. Similarly, purchases must be made from within the group wherever possible. However, the group divisions and companies are allowed to negotiate their own transfer prices without interference from Head Office. (b) C 公司目前处于满负荷运转状态。Rotech 集团的政策是，集团公司和部门必须首先进行内部销售，然后再向集团外部销售。同样，采购也应尽可能从集团内部进行。然而，集团各部门和公司可以自行协商转移价格，总部不会干预。
C Co has always charged the same price to the Gearbox division as it does to its external customers. However, after being offered a 5%5 \% lower price for similar components from an external supplier, the manager of the Gearbox division feels strongly that the transfer price is too high and should be reduced. C Co currently satisfies 60%60 \% of the external demand for its components. Its variable costs represent 40%40 \% of revenue. C 公司一直向齿轮箱部门收取与外部客户相同的价格。然而，在收到外部供应商对类似组件的报价后，齿轮箱部门的经理强烈认为转移价格过高，应该降低。C 公司目前满足外部组件需求的 60%60 \% 。其可变成本占收入的 40%40 \% 。
Required 必需
Advise, using suitable calculations, the total transfer price or prices at which the components should be supplied to the Gearbox division from C Co. 请使用适当的计算，建议 C 公司应以何种总转移价格向齿轮箱部门供应组件。
(10 marks) （10 分）
(Total =20=20 marks) (总分 =20=20 分)
367 Wyeland (Sep/Dec 2022) 怀兰（2022 年 9 月/12 月）
The government of Wyeland is trying to reduce spending on public services as part of its effort to reduce the country’s overall budget deficit. As a result, the government has announced plans to reduce the total budget for Wyeland’s police forces by 3% for the year ended 30 June 20X8. 怀兰政府正在努力减少公共服务支出，作为其减少国家整体预算赤字的一部分。因此，政府已宣布计划在截至 20X8 年 6 月 30 日的年度内将怀兰警察部队的总预算减少 3%。
The Chief Police Officer, the most senior police officer in Wyeland, has reacted angrily to this announcement. They have stated that funding cuts like this will inevitably lead to a reduction in the number of police officers and a reduction in the level of service which the police forces across the country can provide. 怀兰最高级别的警察官员——警察总长对这一宣布表示愤怒。他们表示，像这样的资金削减将不可避免地导致警察数量的减少以及全国警察部队所能提供的服务水平下降。
Police forces in Wyeland are organised on a regional basis, but the overall aim of all the police forces in the country is ‘to provide a value for money service to ensure the safety and security of communities across the country’. 怀兰的警察部队是按地区组织的，但全国所有警察部队的总体目标是“提供物有所值的服务，以确保全国社区的安全和保障”。
In support of this overall aim, all of the police forces also have the following three objectives: 为了支持这一总体目标，所有警察部队还有以下三个目标：
(1) To reduce rates of crime. (1) 降低犯罪率。
(2) To identify offenders (those who carry out crimes) and bring them to justice. (2) 识别罪犯（实施犯罪的人）并将其绳之以法。
(3) To provide the best possible protection and support for individuals and communities. (3) 为个人和社区提供最佳的保护和支持。
There is a national target that 50%50 \% of crimes should be solved within one year of being reported. 国家目标是 50%50 \% 的犯罪应在报案后一年内得到解决。
At the end of the year, the performance of all the police forces is reviewed, and this review process is currently underway. Selected performance data for three of the regions for the year ended 30 June 20X8 is as follows: 在年底，所有警察部队的表现都会进行审查，目前这一审查过程正在进行中。截至 20X8 年 6 月 30 日的年度，三个地区的选定表现数据如下：
Notherat 北方
Cental 中部
Southers 南部
Number of crimes reported in year 年度报告的犯罪数量
112,380
84,300
88,620
Number of crimes solved within 12 months of report 报告后 12 个月内解决的犯罪数量
56,980
48,560
46,735
Number of police force employees 警察部门员工数量
11,025
10,300
11,060
Annual cost of police force ($m) 警察部门年度成本（百万美元）
735
685
715
Total population of the region 该地区总人口
2,250,000
1,900,000
2,080,000
Notherat Cental Southers
Number of crimes reported in year 112,380 84,300 88,620
Number of crimes solved within 12 months of report 56,980 48,560 46,735
Number of police force employees 11,025 10,300 11,060
Annual cost of police force ($m) 735 685 715
Total population of the region 2,250,000 1,900,000 2,080,000| | Notherat | Cental | Southers |
| :---: | :---: | :---: | :---: |
| Number of crimes reported in year | 112,380 | 84,300 | 88,620 |
| Number of crimes solved within 12 months of report | 56,980 | 48,560 | 46,735 |
| Number of police force employees | 11,025 | 10,300 | 11,060 |
| Annual cost of police force ($m) | 735 | 685 | 715 |
| Total population of the region | 2,250,000 | 1,900,000 | 2,080,000 |
Required 必需
(a) Explain the terms economy, efficiency and effectiveness (3Es) in a value for money context. (a) 解释在物有所值背景下的经济性、效率性和有效性（3E）。
(b) Using the 3Es headings in the template provided, assess the performance of each of the Northern, Central and Southern police forces in Wyeland for the year ended 30 June 20X8. Note. There are 5 marks available for calculations and 12 marks available for discussion. (b) 使用提供的模板中的 3Es 标题，评估 Wyeland 北部、中部和南部警察部队在截至 20X8 年 6 月 30 日的年度表现。注意：计算部分有 5 分，讨论部分有 12 分。
Template 模板
Northern region 北部地区
Economy 经济
Efficiency 效率
Effectiveness 效果
Central region 中部地区
Economy 经济
Efficiency 效率
Effectiveness 效果
Southern region 南部地区
Economy 经济
Efficiency 效率
Effectiveness 效果
Northern region
Economy
Efficiency
Effectiveness
Central region
Economy
Efficiency
Effectiveness
Southern region
Economy
Efficiency
Effectiveness | Northern region | |
| :--- | :--- |
| Economy | |
| Efficiency | |
| Effectiveness | |
| Central region | |
| Economy | |
| Efficiency | |
| Effectiveness | |
| Southern region | |
| Economy | |
| Efficiency | |
| Effectiveness | |
(17 marks) (17 分)
(Total = 20 marks) (总分 = 20 分)
368 People's Bank (Mar/Jun 2017) 人民银行（2017 年 3 月/6 月）
The People’s Bank is a bank based in the country of Nawkrei. It has a total of 65 branches across the country and also offers online banking (access to services via computer) and telephone banking (access to customer service agents over the telephone) to its customers. Recently, The People’s Bank also began offering its customers a range of mobile banking services, which can be accessed from customers’ smartphones and tablet computers. Its customer-base is made up of both private individuals and business customers. The range of services it offers includes: 人民银行是一家位于 Nawkrei 国的银行。它在全国共有 65 家分行，并且还为客户提供网上银行（通过计算机访问服务）和电话银行（通过电话访问客户服务代理）服务。最近，人民银行还开始为客户提供一系列移动银行服务，这些服务可以通过客户的智能手机和平板电脑访问。其客户群包括个人客户和企业客户。它提供的服务范围包括：
Current accounts 活期账户
Savings accounts 储蓄账户
Credit cards 信用卡
Business and personal loans 商业和个人贷款
Mortgages (loans for property purchases) 抵押贷款（用于购买房产的贷款）
The People’s Bank’s vision is to be ‘the bank that gives back to its customers’ and their purpose is ‘to help the people and businesses of Nawkrei to live better lives and achieve their ambitions’. In order to achieve this, the bank’s values are stated as: 人民银行的愿景是成为“回馈客户的银行”，其宗旨是“帮助纳克雷的人民和企业过上更好的生活并实现他们的抱负”。为了实现这一目标，银行的价值观被定义为：
(1) Putting customers’ needs first, which involves anticipating and understanding customers’ needs and making products and services accessible to as many customers as possible. The People’ Bank has recently invested heavily in IT security to prevent fraud and also invested to make more services accessible to disabled and visually impaired customers. （1）将客户需求放在首位，这包括预见和理解客户的需求，并使尽可能多的客户能够获得产品和服务。人民银行最近在 IT 安全方面投入了大量资金以防止欺诈，并投资使更多服务能够惠及残疾人和视力受损的客户。
(2) Making business simple, which involves identifying opportunities to simplify activities and communicating clearly and openly. (2) 简化业务，包括识别简化活动的机会，并清晰、公开地进行沟通。
(3) Making a difference to the communities they serve, which involves primarily helping the disadvantaged and new homeowners but also supporting small and medium-sized businesses (SMEs) and acting fairly and responsibly at all times. (3) 对他们所服务的社区产生影响，这主要包括帮助弱势群体和新房主，同时也支持中小型企业（SMEs），并始终公平、负责任地行事。
Extracts from The People’s Bank’s balanced scorecard are shown below: 以下是人民银行的平衡计分卡摘录：
Performance measure 绩效指标
20x6
20X6
Actual 实际
Target 目标
Financial perspective 财务视角
Return on capital employed (ROCE) 资本回报率 (ROCE)
11%
12%
Interest income 利息收入
$7.5m 750 万美元
$7m 700 万美元
Net interest margin (margin achieved on interest income) 净利息差（利息收入实现的差额）
2.4%
2.5%
Amount of new lending to SMEs 中小企业新增贷款金额
$135m 1.35 亿美元
$150m 1.5 亿美元
Customer perspective 客户视角
Number of first-time homebuyers given a mortgage by The People's Bank 人民银行向首次购房者提供的抵押贷款数量
86,000
80,000
Number of complaints (per 1,000 customers) 每千名客户的投诉数量
1.5
2
Number of talking cashpoints installed for the visually impaired 为视障人士安装的语音取款机数量
120
100
Number of wheelchair ramps installed in branches 分行安装的轮椅坡道数量
55
50
Internal processes 内部流程
Number of business processes within The People's Bank reengineered and simplified 人民银行内重新设计和简化的业务流程数量
110
100
Number of new services made available through 'mobile banking' 通过“手机银行”提供的新服务数量
2
5
Incidences of fraud on customers' accounts or credit cards (per 1,000 customers) 客户账户或信用卡欺诈事件（每 1,000 名客户）
3
10
Total carbon dioxide emissions (tonnes) 二氧化碳总排放量（吨）
430,000
400,000
Learning and growth 学习与成长
Number of colleagues trained to provide advice to SMEs 接受培训以为中小企业提供建议的同事人数
1,300
1,500
Number of hours (paid for by The People's Bank) used to support community projects 由人民银行支付用于支持社区项目的小时数
1,020,000
000,000
Number of trainee positions taken up by candidates from Nawkrei's most disadvantaged areas 来自 Nawkrei 最弱势地区的候选人接受的培训职位数量
1,990
2,000
Number of community organisations supported (either through funding or by volunteers from The People's Bank) 支持的社区组织数量（通过资金支持或来自 The People's Bank 的志愿者）
7,250
7,000
Performance measure 20x6 20X6
Actual Target
Financial perspective
Return on capital employed (ROCE) 11% 12%
Interest income $7.5m $7m
Net interest margin (margin achieved on interest income) 2.4% 2.5%
Amount of new lending to SMEs $135m $150m
Customer perspective
Number of first-time homebuyers given a mortgage by The People's Bank 86,000 80,000
Number of complaints (per 1,000 customers) 1.5 2
Number of talking cashpoints installed for the visually impaired 120 100
Number of wheelchair ramps installed in branches 55 50
Internal processes
Number of business processes within The People's Bank reengineered and simplified 110 100
Number of new services made available through 'mobile banking' 2 5
Incidences of fraud on customers' accounts or credit cards (per 1,000 customers) 3 10
Total carbon dioxide emissions (tonnes) 430,000 400,000
Learning and growth
Number of colleagues trained to provide advice to SMEs 1,300 1,500
Number of hours (paid for by The People's Bank) used to support community projects 1,020,000 000,000
Number of trainee positions taken up by candidates from Nawkrei's most disadvantaged areas 1,990 2,000
Number of community organisations supported (either through funding or by volunteers from The People's Bank) 7,250 7,000| Performance measure | 20x6 | 20X6 |
| :---: | :---: | :---: |
| | Actual | Target |
| Financial perspective | | |
| Return on capital employed (ROCE) | 11% | 12% |
| Interest income | $7.5m | $7m |
| Net interest margin (margin achieved on interest income) | 2.4% | 2.5% |
| Amount of new lending to SMEs | $135m | $150m |
| Customer perspective | | |
| Number of first-time homebuyers given a mortgage by The People's Bank | 86,000 | 80,000 |
| Number of complaints (per 1,000 customers) | 1.5 | 2 |
| Number of talking cashpoints installed for the visually impaired | 120 | 100 |
| Number of wheelchair ramps installed in branches | 55 | 50 |
| Internal processes | | |
| Number of business processes within The People's Bank reengineered and simplified | 110 | 100 |
| Number of new services made available through 'mobile banking' | 2 | 5 |
| Incidences of fraud on customers' accounts or credit cards (per 1,000 customers) | 3 | 10 |
| Total carbon dioxide emissions (tonnes) | 430,000 | 400,000 |
| Learning and growth | | |
| Number of colleagues trained to provide advice to SMEs | 1,300 | 1,500 |
| Number of hours (paid for by The People's Bank) used to support community projects | 1,020,000 | 000,000 |
| Number of trainee positions taken up by candidates from Nawkrei's most disadvantaged areas | 1,990 | 2,000 |
| Number of community organisations supported (either through funding or by volunteers from The People's Bank) | 7,250 | 7,000 |
Required 要求
(a) Explain why the balanced scorecard approach to performance measurement is more useful to measure performance for The People’s Bank than a traditional approach using solely financial performance measures. (a) 解释为什么平衡计分卡方法比仅使用财务绩效指标的传统方法更适合衡量人民银行的绩效。
(4 marks) (4 分)
(b) Using all of the information provided, including The People’s Bank’s vision and values, discuss the performance of The People’s Bank in 20X6. (b) 利用提供的所有信息，包括人民银行的愿景和价值观，讨论人民银行在 20X6 年的绩效。
Note. Use each of the four headings of the balanced scorecard to structure your discussion. 注意：使用平衡计分卡的四个标题来构建你的讨论。
(16 marks) （16 分）
(Total = 20 marks) (总分 = 20 分)
369 Sports Co (Sep/Dec 2017) 体育公司（2017 年 9 月/12 月）
Sports Co is a large manufacturing company specialising in the manufacture of a wide range of sports clothing and equipment. The company has two divisions: Clothing (Division C) and Equipment (Division E). Each division operates with little intervention from Head Office and divisional managers have autonomy to make decisions about long-term investments. Sports Co 是一家大型制造公司，专门生产各种运动服装和器材。公司有两个部门：服装部（部门 C）和器材部（部门 E）。每个部门在总部很少干预的情况下运营，部门经理有权决定长期投资。
Sports Co measures the performance of its divisions using return on investment (ROI), calculated using controllable profit and average divisional net assets. The target ROI for each of the divisions is 18%18 \%. If the divisions meet or exceed this target the divisional managers receive a bonus. Sports Co 使用投资回报率（ROI）来衡量其部门的绩效，ROI 通过可控利润和部门平均净资产计算。每个部门的目标 ROI 为 18%18 \% 。如果部门达到或超过这一目标，部门经理将获得奖金。
Last year, an investment which was expected to meet the target ROI was rejected by one of the divisional managers because it would have reduced the division’s overall ROI. Consequently, Sports Co is considering the introduction of a new performance measure, residual income (RI), in order to discourage this dysfunctional behaviour in the future. Like ROI, this would be calculated using controllable profit and average divisional net assets. 去年，一项预计会达到目标 ROI 的投资被一位部门经理拒绝，因为它会降低部门的整体 ROI。因此，Sports Co 正在考虑引入一种新的绩效衡量指标——剩余收益（RI），以在未来阻止这种功能失调的行为。与 ROI 一样，RI 也将通过可控利润和部门平均净资产计算。
The draft operating statement for the year, prepared by the company’s trainee accountant, is shown below: 该公司的实习会计师编制的本年度运营报表草案如下：
Division C 部门 C
Division E
$,000\$, 000
$,000\$, 000
Sales revenue 销售收入
3,800
8,400
Less variable costs 较少可变成本
(1,400)_\underline{(1,400)}
(3,030)_\underline{(3,030)}
Contribution 贡献
(9,400_\underline{(9,400}
5,370
Less fixed costs 更少的固定成本
1,455_\underline{1,455}
(1,420)_\underline{(1,420)}
Net profit 净利润
13,000
3,950_\underline{3,950}
Opening divisional controllable net assets 期初部门可控净资产
9,000
30,000
Division C Division E
$,000 $,000
Sales revenue 3,800 8,400
Less variable costs (1,400)_ (3,030)_
Contribution (9,400_ 5,370
Less fixed costs 1,455_ (1,420)_
Net profit 13,000 3,950_
Opening divisional controllable net assets 9,000 30,000| | Division C | Division E |
| :--- | ---: | ---: |
| | $\$, 000$ | $\$, 000$ |
| Sales revenue | 3,800 | 8,400 |
| Less variable costs | $\underline{(1,400)}$ | $\underline{(3,030)}$ |
| Contribution | $\underline{(9,400}$ | 5,370 |
| Less fixed costs | $\underline{1,455}$ | $\underline{(1,420)}$ |
| Net profit | 13,000 | $\underline{3,950}$ |
| Opening divisional controllable net assets | 9,000 | 30,000 |
Notes. 注释
1 Included in the fixed costs are depreciation costs of $165,000\$ 165,000 and $460,000\$ 460,000 for Divisions CC and E respectively. 30%30 \% of the depreciation costs in each division relates to assets controlled but not owned by Head Office. Division E invested $2m in plant and machinery at the beginning of the year, which is included in the net assets figures above, and uses the reducing balance method to depreciate assets. Division C , which uses the straight-line method, made no significant additions to non-current assets. It is the policy of both divisions to charge a full year’s depreciation in the year of acquisition. 1 固定成本中包括 $165,000\$ 165,000 和 $460,000\$ 460,000 的折旧费用，分别对应 CC 部门和 E 部门。每个部门的折旧费用中有 30%30 \% 与总部控制但不拥有的资产相关。E 部门在年初投资了 200 万美元用于购置厂房和设备，这些已包含在上述净资产数字中，并使用余额递减法对资产进行折旧。C 部门采用直线法折旧，未对非流动资产进行重大投资。两个部门的政策都是在购置当年计提全年折旧。
2 Head Office recharges all of its costs to the two divisions. These have been included in the fixed costs and amount to $620,000\$ 620,000 for Division C and $700,000\$ 700,000 for Division E. 2 总部将其所有成本分摊到两个部门。这些成本已包含在固定成本中，C 部门为 $620,000\$ 620,000 ，E 部门为 $700,000\$ 700,000 。
3 Sports Co has a cost of capital of 12%12 \%. 3 Sports Co 的资本成本为 12%12 \% 。
Required 必需
(a) (i) Calculate the return on investment (ROI) for each of the two divisions of Sports Co. (a) (i) 计算 Sports Co.两个部门的投资回报率（ROI）。
(ii) Discuss the performance of the two divisions for the year, including the main reasons why their ROI results differ from each other. Explain the impact the difference in ROI could have on the behaviour of the manager of the worst performing division. ( 6 marks) (ii) 讨论两个部门在当年的表现，包括他们的 ROI 结果彼此不同的主要原因。解释 ROI 差异对表现最差部门经理行为的影响。（6 分）
(b) (i) Calculate the residual income (RI) for each of the two divisions of Sports Co and briefly comment on the results of this performance measure. (b) (i) 计算 Sports Co.两个部门的剩余收益（RI），并简要评论该绩效指标的结果。
(ii) Explain the advantages and disadvantages of using residual income (RI) to measure divisional performance. (ii) 解释使用剩余收益（RI）衡量部门绩效的优点和缺点。
(4 marks) (4 分)
(Total =20=20 marks) (总分 =20=20 分)
(36 mins) (36 分钟)
The Portable Garage Co (PGC) is a company specialising in the manufacture and sale of a range of products for motorists. It is split into two divisions: the battery division (Division B) and the adaptor division (Division A). Division B sells one product - portable battery chargers for motorists which can be attached to a car’s own battery and used to start up the engine when the car’s own battery fails. Division A sells adaptors which are used by customers to charge mobile devices and laptops by attaching them to the car’s internal power source. 便携式车库公司（PGC）是一家专门生产和销售一系列汽车用品的公司。它分为两个部门：电池部门（B 部门）和适配器部门（A 部门）。B 部门销售一种产品——便携式汽车电池充电器，可以连接到汽车自身的电池上，当汽车电池失效时用于启动发动机。A 部门销售适配器，客户可以通过将适配器连接到汽车内部电源来为移动设备和笔记本电脑充电。
Recently, Division B has upgraded its portable battery so it can also be used to rapidly charge mobile devices and laptops. The mobile device or laptop must be attached to the battery using a special adaptor which is supplied to the customer with the battery. Division B currently buys the adaptors from Division A , which also sells them externally to other companies. 最近，B 部门升级了其便携式电池，使其也可以用于快速为移动设备和笔记本电脑充电。移动设备或笔记本电脑必须使用随电池提供给客户的特殊适配器连接到电池上。B 部门目前从 A 部门购买适配器，A 部门也向其他公司外部销售这些适配器。
The following data is available for both divisions: 以下数据适用于两个部门：
Division B 部门 B
Selling price for each portable battery, including adapter … $180\$ 180 每个便携式电池的售价，包括适配器… $180\$ 180
Costs per battery: 每个电池的成本：
Adaptor from Division A … $13 A 部门的适配器 … $13
Other materials from external suppliers … $45\$ 45 其他来自外部供应商的材料 … $45\$ 45
Labour costs … $35 人工成本 … $35
Annual fixed overheads … $5,460,000 年度固定间接费用 … $5,460,000
Annual production and sales of portable batteries (units) … 150,000 便携式电池的年产量和销售量（单位）… 150,000
Maximum annual market demand for portable batteries (units) … 180,000 便携式电池的年度最大市场需求量（单位）… 180,000
Division A A 部门
Selling price per adaptor to Division B … $13 向 B 部门出售每个适配器的价格… $13
Selling price per adaptor to external customers … $15Costs per adaptor: 每个适配器的对外销售价格 … $15
Materials … $3 材料成本 … $3
Labour costs … $4 人工成本 … $4
Annual fixed overheads … $2,200,000 年度固定间接费用 … $2,200,000
Current annual production capacity and sales of adaptors - both internal 当前的适配器年生产能力和销售量——包括内部
and external sales (units) … 350,000 和外部销售（单位）… 350,000
Maximum annual external demand for adaptors (units) … 200,000In addition to the materials and labour costs above, Division A incurs a variable cost of $1 peradaptor for all adaptors it sells externally. Currently, Head Office’s purchasing policy only allowsDivision BB to purchase the adaptors from Division A but Division A has refused to sell Division B 适配器的最大年外部需求（单位）… 200,000 除了上述材料和人工成本外，A 部门在对外销售的所有适配器上每单位产生 1 美元的可变成本。目前，总部的采购政策只允许 B 部门从 A 部门购买适配器，但 A 部门拒绝向 B 部门提供超过当前供应水平的适配器。B 部门的经理对此感到不满。他们有一个特殊的行业联系人，如果获得自主权，可以从集团外部以与 A 部门相同的价格购买适配器。在与两位部门经理讨论后，为了确保经理们不会失去动力，总部现在同意改变采购政策，允许 B 部门从外部购买，前提是这能优化整个集团的利润。
any more than the current level of adaptors it supplies to it. The manager of Division B is unhappy. They have a special industry contact who they could buy the adaptors from at exactly the same price charged by Division A if they were given the autonomy to purchase from outside the group. After discussions with both of the divisional managers and to ensure that the managers are not demotivated, Head Office has now agreed to change the purchasing policy to allow Division B to buy externally, provided that it optimises the profits of the group as a whole. 任何超过当前供应水平的适配器。B 部门的经理对此感到不满。他们有一个特殊的行业联系人，如果获得自主权，可以从集团外部以与 A 部门相同的价格购买适配器。在与两位部门经理讨论后，为了确保经理们不会失去动力，总部现在同意改变采购政策，允许 B 部门从外部购买，前提是这能优化整个集团的利润。
Calculate and discuss what the minimum transfer price per unit would be for any additional adaptors supplied above the current level by Division A to Division B so that Division B can meet its maximum annual demand for the new portable batteries. 计算并讨论 A 部门向 B 部门提供超过当前水平的任何额外适配器的最低单位转移价格，以便 B 部门能够满足其新型便携式电池的最大年度需求。
Note. There are two marks available for calculations and three marks available for discussion. 注意。计算部分有两分，讨论部分有三分。
Robinholt University is one of the largest and most popular universities in the country of Richpori. It had 27,000 registered students in 20X6, whereas in 20X5, the number of registered students was only 24,000. Robinholt University managed to increase its student numbers in 20X6 by making the entry requirements for students slightly lower than in previous years. All courses at the university last for three years. 罗宾霍尔特大学是里奇波里国家最大且最受欢迎的大学之一。在 20X6 年，该校有 27,000 名注册学生，而在 20X5 年，注册学生人数仅为 24,000 人。罗宾霍尔特大学通过在 20X6 年略微降低学生的入学要求，成功增加了学生人数。该校的所有课程均为三年制。
Robinholt University has five strategic aims: 罗宾霍尔特大学有五个战略目标：
(1) To provide education which promotes intellectual initiative and produces confident and ambitious graduates who have reached the highest academic standards to prepare them for success in life and the workplace. （1）提供促进智力主动性的教育，培养自信且有抱负的毕业生，使他们达到最高的学术标准，为他们在生活和职场中的成功做好准备。
(2) To provide an organised, efficient learning environment with access to cutting edge technology and facilities. （2）提供一个有组织、高效的学习环境，并配备尖端技术和设施。
(3) To be a leader in sustainable business practices which protect the environment and support local people. (3) 成为保护环境和支持当地人民的可持续商业实践的领导者。
(4) To provide attractive, innovative conference and event facilities, attracting clients both nationally and internationally. (4) 提供有吸引力、创新的会议和活动设施，吸引国内外客户。
(5) To be recognised both nationally and internationally for the scope and relevance of their research. (5) 在国内和国际上因其研究的广度和相关性而得到认可。
Extracts from the university’s income statement for the last two years are as follows: 大学最近两年的损益表摘录如下：
Income 收入
20 xx620 \times 6 $m
20 X520 X 5$m\$ m
Tuition fees 学费
148.0
135.6
Research grants 研究经费
3.5
4.5
Conferences and other events 会议及其他活动
18.0
16.0
Total income 总收入
169.5
156.1
Expenditure 支出
Academic staff costs 学术人员成本
80.8
76.2
Administration staff costs 行政人员成本
50.4
48
Premises, facilities and technology costs 场地、设施和技术成本
7.6
8.4
Events and conference costs 活动和会议成本
8.3
8.0
Research grants 研究经费
3.1
4.0
Sustainability and community assistance 可持续性和社区援助
1.2
2.4
Total expenditure 总支出
151.4
147.0
Surplus 盈余
18.1
9.1
Income 20 xx6 $m 20 X5 $m
Tuition fees 148.0 135.6
Research grants 3.5 4.5
Conferences and other events 18.0 16.0
Total income 169.5 156.1
Expenditure
Academic staff costs 80.8 76.2
Administration staff costs 50.4 48
Premises, facilities and technology costs 7.6 8.4
Events and conference costs 8.3 8.0
Research grants 3.1 4.0
Sustainability and community assistance 1.2 2.4
Total expenditure 151.4 147.0
Surplus 18.1 9.1| Income | $20 \times 6$ $m | $20 X 5$ $\$ m$ |
| :---: | :---: | :---: |
| Tuition fees | 148.0 | 135.6 |
| Research grants | 3.5 | 4.5 |
| Conferences and other events | 18.0 | 16.0 |
| Total income | 169.5 | 156.1 |
| Expenditure | | |
| Academic staff costs | 80.8 | 76.2 |
| Administration staff costs | 50.4 | 48 |
| Premises, facilities and technology costs | 7.6 | 8.4 |
| Events and conference costs | 8.3 | 8.0 |
| Research grants | 3.1 | 4.0 |
| Sustainability and community assistance | 1.2 | 2.4 |
| Total expenditure | 151.4 | 147.0 |
| Surplus | 18.1 | 9.1 |
Every year, final year students complete an external survey run by the National Organisation for Students. In this, they have to agree or disagree with statements made. Extracts from this for the last two years are shown below (the percentage rates show the number of students who agreed with the statements made): 每年，最后一年的学生都会完成由全国学生组织进行的外部调查。在这项调查中，他们必须对提出的陈述表示同意或不同意。以下是过去两年的调查摘录（百分比表示同意这些陈述的学生人数）：
2014
20 xx520 \times 5
Teaching 教学
(1) The course is intellectually stimulating and quality of teaching high (1) 课程在智力上具有启发性，教学质量高
83%
86%
Academic support 学术支持
(2) I have received good advice and support with my studies from academic staff (2) 我从学术人员那里得到了很好的学习建议和支持
82%
86%
Organisation and management 组织与管理
(3) The course is well organised and its administration is good (3) 课程组织良好，管理完善
81%
90%
Learning resources 学习资源
(4) The standard of rooms, facilities and equipment is good (4) 房间、设施和设备的水平良好
83%
92%
Personal development 个人发展
(5) The course has helped me develop as a person 这门课程帮助我成长为一个更好的人
82%
80%
Overall satisfaction 总体满意度
(6) Overall, I am satisfied with the quality of the course 总的来说，我对这门课程的质量感到满意
81%
83%
2014 20 xx5
Teaching
(1) The course is intellectually stimulating and quality of teaching high 83% 86%
Academic support
(2) I have received good advice and support with my studies from academic staff 82% 86%
Organisation and management
(3) The course is well organised and its administration is good 81% 90%
Learning resources
(4) The standard of rooms, facilities and equipment is good 83% 92%
Personal development
(5) The course has helped me develop as a person 82% 80%
Overall satisfaction
(6) Overall, I am satisfied with the quality of the course 81% 83%| | 2014 | $20 \times 5$ |
| :---: | :---: | :---: |
| Teaching | | |
| (1) The course is intellectually stimulating and quality of teaching high | 83% | 86% |
| Academic support | | |
| (2) I have received good advice and support with my studies from academic staff | 82% | 86% |
| Organisation and management | | |
| (3) The course is well organised and its administration is good | 81% | 90% |
| Learning resources | | |
| (4) The standard of rooms, facilities and equipment is good | 83% | 92% |
| Personal development | | |
| (5) The course has helped me develop as a person | 82% | 80% |
| Overall satisfaction | | |
| (6) Overall, I am satisfied with the quality of the course | 81% | 83% |
The ‘overall satisfaction’ percentage is used by the Education Authority to set the maximum level of tuition fees that a university can charge each year and is seen as the main measure of success both internally and externally. “总体满意度”百分比被教育当局用来设定大学每年可以收取的最高学费水平，并且被视为内部和外部成功的主要衡量标准。
Orher key information 其他关键信息
20 xx620 \times 6
20 xx520 \times 5
获得一等荣誉学位（最高等级）的毕业生
Students graduating with a First Class Honours degree (highest
class attainable)
Students graduating with a First Class Honours degree (highest
class attainable)| Students graduating with a First Class Honours degree (highest |
| :--- |
| class attainable) |
20%20 \%
28%28 \%
Employers happy with the graduates from Robinholt University 雇主对来自 Robinholt 大学的毕业生感到满意
72%72 \%
75%75 \%
Ratio of students to staff members 学生与教职工的比例
40:140: 1
35:135: 1
Staff retention rate 员工保留率
75%75 \%
90%90 \%
Orher key information 20 xx6 20 xx5
"Students graduating with a First Class Honours degree (highest
class attainable)" 20% 28%
Employers happy with the graduates from Robinholt University 72% 75%
Ratio of students to staff members 40:1 35:1
Staff retention rate 75% 90%| Orher key information | $20 \times 6$ | $20 \times 5$ |
| :--- | :--- | :--- | :--- |
| Students graduating with a First Class Honours degree (highest <br> class attainable) | $20 \%$ | $28 \%$ |
| Employers happy with the graduates from Robinholt University | $72 \%$ | $75 \%$ |
| Ratio of students to staff members | $40: 1$ | $35: 1$ |
| Staff retention rate | $75 \%$ | $90 \%$ |
The staff retention rate in 20 xx520 \times 5 was consistent with previous years. Data gathered from students who graduated in 20X5 showed that 65%65 \% of students found a graduate job within one year of leaving compared to 68%68 \% of 20X4’s graduates. 20 xx520 \times 5 年的员工保留率与往年保持一致。从 20X5 年毕业的学生收集的数据显示， 65%65 \% 的学生在离开后一年内找到了毕业生工作，而 20X4 年的毕业生中这一比例为 68%68 \% 。
In 20X5, Robinholt University won the ‘Green Environmental’ award for their campuses, which all have extensive recycling facilities. Students were also involved in a local ‘Grow to Give’ food sharing project that year, which provided thousands of pounds worth of fresh produce to food banks offering food to poorer residents. Due to staff shortages, the university was not involved in this project in 20X6. The recycling bins have also been abandoned because of the cost of using them. 20X5 年，Robinholt 大学因其校园内广泛的回收设施而获得了“绿色环保”奖。当年，学生们还参与了一个名为“种植与分享”的本地食物共享项目，该项目为食品银行提供了价值数千英镑的新鲜农产品，帮助了较贫困的居民。由于人员短缺，大学在 20X6 年没有参与该项目。回收箱也因使用成本过高而被废弃。
Every year, the University Research Council issues a range of prestigious awards for contributions to research. One of Robinholt University’s main competitors in the area won an award in 20X5 for their contribution to some pioneering research on genetics. Robinholt University has yet to win an award for research. However, in 20X5 it did win an ‘Innovation’ award for its new, innovative conference facilities which have attracted a number of new clients in the last year. 每年，大学研究委员会都会颁发一系列享有盛誉的研究贡献奖。20X5 年，Robinholt 大学在该地区的主要竞争对手因其在基因学领域的开创性研究而获奖。Robinholt 大学尚未获得研究类奖项。然而，20X5 年，它因其新颖、创新的会议设施而获得了“创新”奖，这些设施在过去一年中吸引了许多新客户。
Required 必需
Using Robinholt University’s five strategic aims, assess its performance for 20X620 \mathrm{X6}. 使用 Robinholt 大学的五个战略目标，评估其在 20X620 \mathrm{X6} 的表现。
Note, There are four marks available for calculations and 16 marks for discussion. 注意，计算部分有四分，讨论部分有十六分。
(Total = 20 marks) (总分 = 20 分)
Hammocks Co own and operate a small chain of four luxury vacation resorts. All four resorts are located on islands that enjoy a hot, sunny climate for nine months of the year. Each resort has gourmet restaurants, water sports and spa facilities, as well as sun terraces and pools. Hammocks Co 拥有并经营着四家豪华度假村的小型连锁店。所有四家度假村都位于一年中有九个月享受炎热、阳光明媚气候的岛屿上。每个度假村都设有美食餐厅、水上运动和 spa 设施，以及阳光露台和游泳池。
Hammocks Co’s management currently focus on two distinct stakeholder groups: shareholders and customers, and has two objectives: 吊床公司的管理层目前专注于两个不同的利益相关者群体：股东和客户，并有两个目标：
(1) To make a profit long term; and （1）实现长期盈利；以及
(2) To create customer loyalty. （2）建立客户忠诚度。
All operational (non-management) staff at the resorts receive comprehensive training and are employed in secure, long-term contracts, which is unusual in this industry. 度假村的所有运营（非管理）员工都接受了全面的培训，并签订了长期稳定的合同，这在这个行业中是不常见的。
Guests who visit the resorts pay one upfront fee and then enjoy unlimited food, drink and use of the resort facilities. When a guest arrives at a resort they are personally greeted by a concierge, offered a drink and cold towel while their luggage is transferred to their luxury room. All rooms are scrupulously clean and contain complimentary drinks, snacks, toiletries, bathrobes and slippers. The rooms are all equipped with appliances, which Hammock Co’s management believe that guests need during their stay, including satellite television, coffee-maker, refrigerator and hairdryer. If a guest requests something that is not available in the room, a call to the reception ensures that it arrives within ten minutes. 到访度假村的客人支付一次预付费用后，即可享受无限量的食物、饮品和度假村设施的使用。当客人到达度假村时，他们会受到礼宾人员的亲自迎接，并被提供饮品和冷毛巾，同时他们的行李会被转运到豪华客房。所有房间都一尘不染，并配有免费的饮品、零食、洗浴用品、浴袍和拖鞋。所有房间都配备了 Hammock Co 管理层认为客人在入住期间所需的电器，包括卫星电视、咖啡机、冰箱和吹风机。如果客人需要房间内没有的物品，只需致电前台，确保在十分钟内送达。
An extract from Hammocks Co’s management accounting data is as follows: 以下是 Hammocks Co 管理会计数据的摘录：
*The actual 20X7 figures are based on the year to date figures (ten weeks). *实际 20X7 年的数据基于年初至今的数据（十周）。
** Rooms are designed for double occupancy. ** 房间设计为双人入住。
Note. General inflation is 2%2 \% higher in 20X7 compared to 20X6. 注意。20X7 年的总体通货膨胀率比 20X6 年高出 2%2 \% 。
Extracts from TripEvent, an influential online customer forum: 摘录自 TripEvent，一个有影响力的在线客户论坛：
‘I love Hammocks Co; the service and attention to detail is exemplary and the resorts are always pristine. However, their competitor “Loungers” has full body dryers, ionised water taps and a range of professional haircare equipment in all their rooms.’ ‘我喜欢 Hammocks Co；他们的服务和细节处理堪称典范，度假村总是保持得一尘不染。然而，他们的竞争对手“Loungers”在所有房间都配备了全身烘干机、离子水龙头和一系列专业护发设备。’
‘Our third time back to Hammocks Co this year and we continue to be amazed by the wonderful level of service. One thing though is the menus don’t seem to have changed much from one visit to the next.’ ‘这是我们今年第三次回到 Hammocks Co，我们继续对这里的出色服务感到惊叹。不过有一点是，菜单似乎从一次访问到下一次没有太大变化。’
‘We booked Hammocks Co on the spur of the moment but then found that we couldn’t get a flight. We called Hammocks Co’s administrative centre to change our booking to another resort where we could get a flight to and were told that it would not be a problem. However, it took two more calls and three emails to get confirmation and then our credit card was charged twice in error. Of course it was eventually all resolved, the incorrect charge refunded, a complimentary limousine provided to and from the airport and we received the most amazing customer service at the resort, but it was frustrating at the time.’ ‘我们一时兴起预订了 Hammocks Co，但后来发现我们无法买到机票。我们打电话给 Hammocks Co 的行政中心，要求将我们的预订更改为另一个可以买到机票的度假村，并被告知不会有问题。然而，我们又打了两次电话，发了三封邮件才得到确认，然后我们的信用卡被错误地扣了两次款。当然，最终一切都解决了，错误的扣款被退还，我们还得到了往返机场的免费豪华轿车服务，在度假村也享受到了最令人惊叹的客户服务，但当时确实很令人沮丧。’
‘When I made my booking I was assured that my bed would be made with the special antiallergenic bedding which I need for a good night’s sleep and that my favourite blend of tea would be available. When I arrived, neither of these requirements were met. To be fair to Hammocks Co though, everything was in order two hours later when I went to bed.’ ‘当我预订时，我被告知我的床会铺上我需要的特殊抗过敏床品，以确保我睡个好觉，而且我喜欢的茶也会提供。当我到达时，这些要求都没有得到满足。不过，公平地说，Hammocks Co 在我上床睡觉前两小时把一切都安排妥当了。’
Required 必需
(a) Based on the limited information available, discuss the performance of Hammocks Co in light of its two existing objectives. (a) 根据现有有限信息，讨论 Hammocks Co 在现有两个目标下的表现。
(8 marks) (8 分)
(b) (i) Explain TWO advantages of Hammocks Co using the balanced scorecard approach to performance management. (b) (i) 解释 Hammocks Co 使用平衡计分卡方法进行绩效管理的两个优势。
(ii) Suggest and justify ONE goal and TWO performance measures for each of the TWO perspectives of the balanced scorecard which are not currently addressed by Hammocks Co’s objectives. (ii) 为 Hammocks Co 目前未涉及的平衡计分卡的两个视角，建议并证明一个目标和两个绩效指标。
Medcomp is a charity based in Ceeland. It provides medical treatment to prevent and cure blindness caused by cataracts, to thousands of people in less developed countries. This disease is relatively easy to cure when treatment is available, but the majority of people who need treatment cannot afford to pay for it. For over 10 years Medcomp has provided free treatment from 12 treatment centres based in fixed locations worldwide. Medcomp 是位于 Ceeland 的一家慈善机构。它为数千名在欠发达国家中因白内障导致失明的人提供预防和治疗服务。这种疾病在治疗可得的情况下相对容易治愈，但大多数需要治疗的人无法负担治疗费用。十多年来，Medcomp 通过全球 12 个固定地点的治疗中心提供免费治疗。
Medcomp employs a small number of paid permanent staff who consist of medical practitioners, medical administrators and fundraisers, but the majority of its workforce is voluntary. The charity has built relationships with several teaching hospitals in Ceeland, from where it recruits newly qualified doctors and nurses. These doctors and nurses volunteer to work unpaid for a year in Medcomp’s treatment centres before returning home to work in one of Ceeland’s many hospitals. Mecomp believes that using newly qualified medical staff will promote the use of the most effective and up-to-date techniques and procedures. Medcomp 雇佣了少量的带薪固定员工，包括医疗从业者、医疗管理人员和筹款人员，但其大部分员工是志愿者。该慈善机构与 Ceeland 的几家教学医院建立了关系，并从那里招募新毕业的医生和护士。这些医生和护士自愿在 Medcomp 的治疗中心无偿工作一年，然后回国在 Ceeland 的众多医院之一工作。Medcomp 认为，使用新毕业的医务人员将促进最有效和最新技术和程序的使用。
Financial donations are sourced from large businesses in Ceeland and most of the equipment and other medical supplies needed are donated by hospitals and manufacturers. Thus, it is rare for the treatment centres to run short of supplies. 财务捐赠来自 Ceeland 的大型企业，大部分所需的设备和其他医疗用品由医院和制造商捐赠。因此，治疗中心很少出现物资短缺的情况。
Medcomp keeps accounts with a year end of 31 August as well as detailed operating data. Data extracts from its management accounts for the current year (20X8) and from 20X7 and 20X6 are as follows: Medcomp 的会计年度截止日期为 8 月 31 日，并保留了详细的运营数据。以下是其管理账户中当前年度（20X8 年）以及 20X7 年和 20X6 年的数据摘录：
201%
2095
2 OH
Average size of donation ($) 平均捐赠金额（$）
600
535
500
Number of donations 捐赠数量
2,850
3,000
2,950
Total operating costs ($'000) 总运营成本（千）
1,730
1,550
1,430
New procedures as a percentage of total procedures (Note) 新程序占总程序的百分比（注）
20%
5%
5%
Number of treatments performed 执行的治疗次数
5,600
5,000
4,600
Number of successful treatments 成功的治疗次数
4,312
4,300
4,002
Average number of days taken to deliver drugs and equipment to treatment centres 向治疗中心交付药品和设备的平均天数
7
7
7
201% 2095 2 OH
Average size of donation ($) 600 535 500
Number of donations 2,850 3,000 2,950
Total operating costs ($'000) 1,730 1,550 1,430
New procedures as a percentage of total procedures (Note) 20% 5% 5%
Number of treatments performed 5,600 5,000 4,600
Number of successful treatments 4,312 4,300 4,002
Average number of days taken to deliver drugs and equipment to treatment centres 7 7 7| | 201% | 2095 | 2 OH |
| :---: | :---: | :---: | :---: |
| Average size of donation ($) | 600 | 535 | 500 |
| Number of donations | 2,850 | 3,000 | 2,950 |
| Total operating costs ($'000) | 1,730 | 1,550 | 1,430 |
| New procedures as a percentage of total procedures (Note) | 20% | 5% | 5% |
| Number of treatments performed | 5,600 | 5,000 | 4,600 |
| Number of successful treatments | 4,312 | 4,300 | 4,002 |
| Average number of days taken to deliver drugs and equipment to treatment centres | 7 | 7 | 7 |
Note. New procedures are procedures which are introduced within the year. 注：新程序是指在当年内引入的程序。
Medcomp is about to introduce a balanced scorecard to help implement its strategy and measure performance. The critical success factors (CSFs), which relate to the four perspectives of the balanced scorecard have been identified as: positive cash flow, innovation, medical effectiveness and function efficiency. Medcomp 即将引入平衡计分卡，以帮助实施其战略并衡量绩效。与平衡计分卡的四个视角相关的关键成功因素（CSFs）已被确定为：正向现金流、创新、医疗效果和功能效率。
Required 必需
(a) For each perspective of the balanced scorecard, select the appropriate critical success factor (CSF) which relates to the perspective, suggest ONE key performance indicator (KPI) which will help to measure the CSF and use the KPI to analyse Medcomp’s performance from 20X6 to 20X8. (a) 对于平衡计分卡的每个视角，选择与该视角相关的关键成功因素（CSF），建议一个关键绩效指标（KPI）以帮助衡量该 CSF，并使用该 KPI 分析 Medcomp 在 20X6 年至 20X8 年的表现。
Note. Use the balanced scorecard template provided below to structure your answer. 注意：使用下面提供的平衡计分卡模板来构建您的答案。
Template 模板
(16 marks) （16 分）
(b) Explain the benefits of an organisation using the balanced scorecard to measure performance instead of using solely financial measures. (b) 解释组织使用平衡计分卡而不是仅使用财务指标来衡量绩效的好处。
Jolt manufactures high quality swimwear and cycling clothing in its only factory, which employs 1,000 manufacturing staff and 200 support staff. Its products are used by both amateur and professional sports players in its home country. Jolt is known for its high ethical standards towards its workers, suppliers and the environment, and has voluntarily published a corporate sustainability report for many years. Jolt 在其唯一的工厂生产高质量的泳装和骑行服装，该工厂雇用了 1000 名制造员工和 200 名支持人员。其产品被本国的业余和专业运动员使用。Jolt 以其对员工、供应商和环境的高道德标准而闻名，并且多年来自愿发布企业可持续发展报告。
Jolt’s competitors have closed down all of their own manufacturing facilities and outsourced all production to suppliers abroad, who have much larger factories and lower costs. One of these key suppliers is located in a country known for using child labour. Jolt 的竞争对手已经关闭了所有自己的制造设施，并将所有生产外包给国外的供应商，这些供应商拥有更大的工厂和更低的成本。其中一个关键供应商位于一个以使用童工而闻名的国家。
In order to reduce Jolt’s costs, it has been proposed to outsource the manufacture of swimwear, which is 50%50 \% of Jolt’s total output, to a supplier 17,000km17,000 \mathrm{~km} away. Staff from Jolt’s functional departments will reorganise into multi-disciplinary teams, each serving major customer accounts. Team members dealing with customers will work in Jolt’s home country, while those managing quality and supplier audits will work close to the manufacturing site. Many support staff will work in unfamiliar roles or be offered new jobs overseas after the reorganisation. 为了降低 Jolt 的成本，有人提议将泳装的生产外包给距离 17,000km17,000 \mathrm{~km} 的供应商，泳装占 Jolt 总产量的 50%50 \% 。Jolt 的职能部门员工将重组为多学科团队，每个团队负责主要客户账户。与客户打交道的团队成员将在 Jolt 的母国工作，而负责质量和供应商审核的团队成员将靠近制造地点工作。重组后，许多支持人员将在不熟悉的角色中工作或被提供海外新工作。
Required 必需
(a) Explain what is meant by short-termism and suggest ways in which a long-term view can be encouraged. (a) 解释什么是短期主义，并建议如何鼓励长期观点。
(10 marks) （10 分）
(b) What is the potential impact on Jolt’s high ethical standards and on business performance if the proposal goes ahead? (b) 如果提案得以实施，对 Jolt 的高道德标准和业务绩效的潜在影响是什么？
Mixed Bank
Section A A 部分
OTQ bank - mixed bank OTQ 银行 - 混合银行
375 A company has entered two different new markets. 375 一家公司进入了两个不同的新市场。
In market A, it is initially charging low prices so as to gain rapid market share while demand is relatively elastic. 在市场 A 中，它最初以低价销售，以便在需求相对弹性时迅速获得市场份额。
In market B, it is initially charging high prices so as to earn maximum profits while demand is relatively inelastic. 在市场 B 中，它最初以高价销售，以便在需求相对无弹性时获得最大利润。
Which price strategy is the company using in each market? 公司在每个市场使用的是哪种价格策略？
O Penetration pricing in market AA and price skimming in market BB 在 AA 市场使用渗透定价，在 BB 市场使用撇脂定价 OO Price discrimination in market AA and penetration pricing in market BB 在 AA 市场使用价格歧视，在 BB 市场使用渗透定价
O Price skimming in market AA and penetration pricing in market BB 在 AA 市场使用撇脂定价，在 BB 市场使用渗透定价 OO Price skimming in market AA and price discrimination in market BB OO 市场中的撇脂定价 AA 和市场中的价格歧视 BB
376 A company makes a single product which it sells for $2\$ 2 per unit. 一家公司生产一种产品，每单位售价为 $2\$ 2 。
Fixed costs are $13,000 per month. 固定成本为每月 13,000 美元。
The contribution/sales ratio is 40%40 \%. 贡献/销售比率为 40%40 \% 。
Sales revenue is $62,500\$ 62,500. 销售收入为 $62,500\$ 62,500 。
What is the margin of safety (in units)? 安全边际（单位）是多少？ ◻\square units (2 marks) ◻\square 单位（2 分）
377 Which of the following statements is not consistent with the theory of constraints? 377 以下哪项陈述与约束理论不一致？
O There is no inventory of work in progress or finished goods held O 没有在制品或制成品库存
O Raw materials are converted into sales as quickly as possible O 尽快将原材料转化为销售额
O Operations prior to the bottleneck operate at the same level as the bottleneck O 瓶颈之前的操作以与瓶颈相同的水平运行
O Conversion costs and investment costs are kept to a minimum O 转换成本和投资成本保持在最低水平
(2 marks) （2 分）
378 The following statements have been made about changing budgetary systems. Are they true or false? 378 关于变更预算系统，以下陈述是否正确？
The costs of implementation may outweigh the benefits. 实施的成本可能超过收益。
TRUE
FALSE
员工总是会欢迎任何能改善组织内规划和控制的新系统。
Employees will always welcome any new system which
improves planning and control within the organisation.
Employees will always welcome any new system which
improves planning and control within the organisation.| Employees will always welcome any new system which |
| :--- |
| improves planning and control within the organisation. |
TRUE
FALSE
The costs of implementation may outweigh the benefits. TRUE FALSE
"Employees will always welcome any new system which
improves planning and control within the organisation." TRUE FALSE| The costs of implementation may outweigh the benefits. | TRUE | FALSE |
| :--- | :---: | :---: |
| Employees will always welcome any new system which <br> improves planning and control within the organisation. | TRUE | FALSE |
At the start of the year, a company has non-current assets amounting to $6\$ 6 million and by the end of the year this figure has risen to $8\$ 8 million after depreciation of $600,000\$ 600,000 has been charged at the end of the year. Working capital at the start of the year has been reported at $0.5\$ 0.5 million and by the year end had increased by $0.2\$ 0.2 million. Profit for the same period is $1.6\$ 1.6 million before any depreciation charges had been deducted. 年初，公司的非流动资产为 $6\$ 6 百万，到年底在计提了 $600,000\$ 600,000 的折旧后，这一数字上升至 $8\$ 8 百万。年初的营运资本报告为 $0.5\$ 0.5 百万，到年底增加了 $0.2\$ 0.2 百万。同期利润在扣除任何折旧费用前为 $1.6\$ 1.6 百万。
What was the ROI of the company for the year, based on average capital employed? 公司当年的投资回报率（ROI）是多少，基于平均资本使用情况？
○ 11.49%11.49 \%
13.16%13.16 \%
○ 14.29%
21.05%
Mabel Co manufactures and sells tables and chairs in a standard mix of one table to four chairs. The following information is available: Mabel 公司制造和销售桌子和椅子，标准比例为一张桌子配四把椅子。以下信息可供参考：
Produre: 程序：
Tolble 桌子
eliotre 椅子
Variable cost per unit ($) 每单位可变成本（$）
120
16
Contribution to sales ratio 销售贡献率
0.4
0.6
Produre: Tolble eliotre
Variable cost per unit ($) 120 16
Contribution to sales ratio 0.4 0.6| Produre: | Tolble | eliotre |
| :--- | :--- | :--- |
| Variable cost per unit ($) | 120 | 16 |
| Contribution to sales ratio | 0.4 | 0.6 |
Annual fixed costs are $100,000\$ 100,000. 年固定成本为 $100,000\$ 100,000 。
What is the breakeven point in sales revenue (to the nearest hundred dollars) 盈亏平衡点的销售收入是多少（精确到百美元）？
$ ◻\square
381 The following are types of management accounting techniques. 381 以下是管理会计技术的类型。
(1) Flow cost accounting (1) 流动成本会计
(2) Input/output analysis (2) 输入/输出分析
(3) Life cycle costing (3) 生命周期成本计算
(4) Activity-based costing (4) 基于活动的成本计算
Which of the above techniques could be used by a company to account for its environmental costs? 上述哪种技术可以被公司用来核算其环境成本？
O 1 only 仅 1
O 1 and 2 O 1 和 2
O 2 and 3 O 2 和 3
O All of the above 以上所有
(2 marks) （2 分）
Which of the following statements describes target costing? 以下哪项陈述描述了目标成本法？
O It allocated the expected cost of a product and then adds a margin to it to arrive at the target selling price 它分配产品的预期成本，然后加上一个利润以得出目标售价
O It allocates overhead costs to products by collecting the costs into pools and sharing them out according to each product’s usage of the cost-driving activity 它通过将成本汇集到成本池中，并根据每个产品对成本驱动活动的使用情况来分配间接成本
O It identifies the market price of a product and then subtracts a desired profit margin to arrive at the target cost 它确定产品的市场价格，然后减去期望的利润以得出目标成本
O It identifies different markets for a product and then sells that same product at different prices in each market 它确定产品的不同市场，然后在每个市场以不同的价格销售相同的产品
(2 marks) （2 分）
C Co uses material B, which has a current market price of $0.80\$ 0.80 per kg . In a linear program, where the objective is to maximise profit, the shadow price of material BB is $2\$ 2 per kg . C 公司使用材料 B，其当前市场价格为每公斤 $0.80\$ 0.80 。在一个以最大化利润为目标的线性规划中，材料 BB 的影子价格为每公斤 $2\$ 2 。
Are the following statements true or false? 以下陈述是对还是错？
每增加一公斤以当前市场价格购买的材料 B，贡献将增加 $2\$ 2 。
Contribution will be increased by $2\$ 2 for each additional
kg of material B purchased at the current market price.
Contribution will be increased by $2 for each additional
kg of material B purchased at the current market price.| Contribution will be increased by $\$ 2$ for each additional |
| :--- |
| kg of material B purchased at the current market price. |
TRUE
FALSE
每增加一公斤材料 B 应支付的最高价格是 $2\$ 2 。
The maximum price which should be paid for an
additional kg of material B is $2\$ 2.
The maximum price which should be paid for an
additional kg of material B is $2.| The maximum price which should be paid for an |
| :--- |
| additional kg of material B is $\$ 2$. |
TRUE
FALSE
每增加一公斤以当前市场价格购买的材料 B，贡献将增加 $1.20\$ 1.20 。
Contribution will be increased by $1.20\$ 1.20 for each
additional kg of material B purchased at the current
market price.
Contribution will be increased by $1.20 for each
additional kg of material B purchased at the current
market price.| Contribution will be increased by $\$ 1.20$ for each |
| :--- |
| additional kg of material B purchased at the current |
| market price. |
TRUE
FALSE
每增加一公斤材料 B 应支付的最高价格是 $2.80\$ 2.80 。
The maximum price which should be paid for an
additional kg of material B is $2.80\$ 2.80.
The maximum price which should be paid for an
additional kg of material B is $2.80.| The maximum price which should be paid for an |
| :--- |
| additional kg of material B is $\$ 2.80$. |
TRUE
FALSE
"Contribution will be increased by $2 for each additional
kg of material B purchased at the current market price." TRUE FALSE
"The maximum price which should be paid for an
additional kg of material B is $2." TRUE FALSE
"Contribution will be increased by $1.20 for each
additional kg of material B purchased at the current
market price." TRUE FALSE
"The maximum price which should be paid for an
additional kg of material B is $2.80." TRUE FALSE| Contribution will be increased by $\$ 2$ for each additional <br> kg of material B purchased at the current market price. | TRUE | FALSE |
| :--- | :---: | :---: |
| The maximum price which should be paid for an <br> additional kg of material B is $\$ 2$. | TRUE | FALSE |
| Contribution will be increased by $\$ 1.20$ for each <br> additional kg of material B purchased at the current <br> market price. | TRUE | FALSE |
| The maximum price which should be paid for an <br> additional kg of material B is $\$ 2.80$. | TRUE | FALSE |
(2 marks) （2 分）
S Company is a manufacturer of multiple products and uses target costing. It has been noted that Product P currently has a target cost gap and the company wishes to close this gap. S 公司是一家生产多种产品的制造商，采用目标成本法。目前注意到产品 P 存在目标成本差距，公司希望缩小这一差距。
Which of the following may be used to close the target cost gap for Product P? 以下哪项可以用来缩小产品 P 的目标成本差距？
O Use overtime to complete work ahead of schedule 使用加班提前完成工作
O Substitute current raw materials with cheaper versions 用更便宜的版本替代当前原材料
O Raise the selling price of PP 提高 PP 的销售价格
O Negotiate cheaper rent for S Company’s premises 为 S 公司的场地协商更便宜的租金
An investment centre in a manufacturing group produced the following results in the previous financial year: 一个制造集团的投资中心在上一个财年产生了以下结果：
Operating profit 营业利润
Capital employed: non-current assets 运用的资本：非流动资产
current assets 流动资产
For the purpose of performance measurement, non-current assets are valued at cost. The investment centre is considering a new investment that will increase annual operating profit by $25,000\$ 25,000, and will require an investment of $100,000\$ 100,000 in a non-current asset and an additional $30,000 in working capital. 出于绩效评估的目的，非流动资产按成本计价。投资中心正在考虑一项新投资，该投资将使年度营业利润增加 $25,000\$ 25,000 ，并需要在非流动资产中投资 $100,000\$ 100,000 ，另外还需 30,000 美元的营运资金。
Will the performance measurement criteria of (1) return on investment (ROI) and (2) residual income (RI) motivate the centre manager to undertake the investment? Assume a notional capital charge of 18%18 \% on divisional capital. 投资回报率（ROI）和剩余收益（RI）的绩效衡量标准是否会激励中心经理进行投资？假设对部门资本收取名义资本费用 18%18 \% 。
ROI
Yes 是
No 否
RI
O
O
O
(2 marks) （2 分）
ROI Yes No
RI O O
O (2 marks)| ROI | Yes | No |
| :--- | :---: | :---: | :---: |
| RI | O | O |
| | O | (2 marks) |
386 Which of the following may be used to study possible future outcomes when there are many different variables in the situation and the relationships between variables are not predictable? 386 当情况中有许多不同的变量且变量之间的关系不可预测时，以下哪种方法可用于研究可能的未来结果？
(1) Sensitivity analysis (1) 敏感性分析
(2) Pay-off table (2) 收益表
(3) Simulation model (3) 模拟模型
O 1 and 3 only 仅 1 和 3
O 3 only 仅 3
O 1 and 2 only 仅 1 和 2
O 1,2 and 3 1、2 和 3
(2 marks) （2 分）
B Co operates a production process which generates a contribution of $4\$ 4 per hour. Wages are paid at $7\$ 7 per hour and labour is fully utilised. During busy periods workers are offered the chance to work overtime, which is paid $10 per hour. However, workers are currently refusing to work overtime because of an industrial dispute. B 公司运营一个生产流程，每小时产生 $4\$ 4 的贡献。工资按每小时 $7\$ 7 支付，劳动力得到充分利用。在繁忙时期，工人有机会加班，加班费为每小时 10 美元。然而，由于劳资纠纷，工人目前拒绝加班。
B Co has just received an additional order which must be fulfilled immediately and which will require ten hours of labour to fulfil. B 公司刚刚收到一个必须立即履行的额外订单，该订单需要十小时的劳动力来完成。
What is the total relevant cost of labour for the additional order? 额外订单的劳动力总相关成本是多少？
$
(2 marks) （2 分）
388 A company has two divisions. The divisions are identical in terms of the number and type of machines they have and the operations they carry out. However, one division was set up four years ago and the other was set up one year ago. Head office appraises the division using both the return on investment (ROI) and residual income (RI). 388 公司有两个部门。这两个部门在机器数量和类型以及所执行的操作方面是相同的。然而，一个部门是四年前设立的，另一个部门是一年前设立的。总部使用投资回报率（ROI）和剩余收益（RI）对部门进行评估。
Which of the following statements is correct in relation to the outcome of the appraisal for each division? 以下哪项陈述与每个部门的评估结果有关是正确的？
O Both ROI and RI will favour the older division O 投资回报率（ROI）和剩余收益（RI）都会偏向较老的部门
O ROI will favour the older division, but RI will treat each fairly O 投资回报率（ROI）会偏向较老的部门，但剩余收益（RI）会公平对待每个部门
O RI will favour the newer division and ROI will favour the older division O 剩余收益（RI）会偏向较新的部门，而投资回报率（ROI）会偏向较老的部门
O Both RI and ROI will favour the newer division 无论是 RI 还是 ROI 都会偏向于新部门
(2 marks) （2 分）
A bank has developed a new type of account called the Gold Account. Development and advertising costs were $50,000\$ 50,000. At the start of each of the next four years, 1,000 customers are expected to open a Gold Account and to pay the bank $300\$ 300 each year that they use it. Of the 1,000 customers who open a Gold Account, 500 are expected to close the account after one year and 500 after two years. The bank estimates it will cost $400\$ 400 per customer to administer the Gold Account in the customer’s first year reducing to $50\$ 50 per customer in the second year. 一家银行开发了一种名为“黄金账户”的新账户。开发和广告成本为 $50,000\$ 50,000 。在接下来的四年中，每年年初预计有 1,000 名客户开设黄金账户，并每年向银行支付 $300\$ 300 。在这 1,000 名开设黄金账户的客户中，预计有 500 名客户在一年后关闭账户，500 名客户在两年后关闭账户。银行估计每位客户在开设黄金账户的第一年将花费 $400\$ 400 进行管理，第二年减少到 $50\$ 50 。
Ignoring the time value of money, what is the lifecycle profit per customer of Gold 忽略货币的时间价值，黄金账户的每位客户的生命周期利润是多少？
A Co needs to decide whether to base its decisions about optimum levels of production using a throughput accounting approach, or a limiting factor approach. A 公司需要决定是使用吞吐量会计方法还是限制因素方法来决定最佳生产水平。
Which of the following is an example of an advantage of choosing a throughput accounting approach? 以下哪项是选择吞吐量会计方法的优势示例？
O The throughput accounting approach eliminates employee idle time O 吞吐量会计方法消除了员工的空闲时间
O The throughput accounting approach eliminates bottlenecks in manufacturing O 吞吐量会计方法消除了制造中的瓶颈
O The throughput accounting approach eliminates the cost of holding inventory O 吞吐量会计方法消除了持有库存的成本
O The throughput accounting approach is more suitable for short-term decision-making than limiting factor analysis O 产量会计方法比限制因素分析更适合短期决策
(2 marks) （2 分）
233 Which THREE of the following are advantages for Mistletoe Co of implementing rolling budgets?They are quicker to prepare than fixed budgetsThey reduce the element of uncertainty in budgetingThere is always a budget which extends for several months aheadThey are more realisticThey are cheaper to prepare than fixed budgets 233 以下哪三项是 Mistletoe Co 实施滚动预算的优势？它们比固定预算准备得更快；它们减少了预算中的不确定性；总是有一个预算可以提前几个月；它们更现实；它们比固定预算更便宜
