2020年F5考试选择题：有关投资的相关考题
来源：长理培训发布时间：2020-03-06 18:44:10
【Questions】
10 At the end of 20X1, an investment centre has net assets of $1m and annual operating profits of $190,000. However,
the bookkeeper forgot to account for the following:
A machine with a net book value of $40,000 was sold at the start of the year for $50,000 and replaced with a
machine costing $250,000. Both the purchase and sale are cash transactions. No depreciation is charged in the year
of purchase or disposal. The investment centre calculates return on investment (ROI) based on closing net assets.
Assuming no other changes to profit or net assets, what is the return on investment (ROI) for the year?
A 18·8%
B 19·8%
C 15·1%
D 15·9%
11 A manufacturing company uses three processes to make its two products, X and Y. The time available on the three
processes is reduced because of the need for preventative maintenance and rest breaks.
The table below details the process times per product and daily time available:
Process Hours available Hours required Hours required
per day to make one unit to make one unit
of product X of product Y
1 22 1·00 0·75
2 22 0·75 1·00
3 18 1·00 0·50
Daily demand for product X and product Y is 10 units and 16 units respectively.
Which of the following will improve throughput?
A Increasing the efficiency of the maintenance routine for Process 2
B Increasing the demand for both products
C Reducing the time taken for rest breaks on Process 3
D Reducing the time product X requires for Process 1
4
12 PlasBas Co uses recycled plastic to manufacture shopping baskets for local retailers. The standard price of the recycled
plastic is $0·50 per kg and standard usage of recycled plastic is 0·2 kg for each basket. The budgeted production
was 80,000 baskets.
Due to recent government incentives to encourage recycling, the standard price of recycled plastic was expected to
reduce to $0·40 per kg. The actual price paid by the company was $0·42 per kg and 100,000 baskets were
manufactured using 20,000 kg of recycled plastic.
What is the materials operational price variance?
A $2,000 favourable
B $1,600 favourable
C $400 adverse
D $320 adverse
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